Never heard it described generically as a way for the wealthy to accelerate donations given that you can do it with $5K, but I now see your point. Thanks.
zerigke could use it so he could match up within the calendar year due to his sensitivities, but it wouldn't address his concern about gaming the system. He should probably call Deseret Trust and express his distaste for their dishonesty...
http://www.cougarboard.com/board/message.html?id=19083089