If Zuck "transfers assets like a family business, farm, real estate or stocks to his children now" then this transfer would, presumably, be far far in excess of

If Zuck "transfers assets like a family business, farm, real estate or stocks to his children now" then this transfer would, presumably, be far far in excess of the $14,000 annual exemption and thus subject to taxation. This LLC is not an effective way to avoid estate taxes on the vast majority of his wealth.