George Lucas’ sale of Lucasfilms to Disney is being touted as an estate planning move because his heirs no longer have to be concerned about running the company after his death.  It can also be considered an income tax move because he is taking advantage of the 15% capital gains tax rate before it is increased to 20% on January 1.  I think it is a creative move because the Star Wars franchise has to rebound from the nadir of Jar Jar Binks and the 3 most recent episodes.