For parents wondering how much is too much to leave their heirs, Merrill Lynch has a suggestion. On average, $63 million out of $100 million is perceived as “too much” to give one child, according to a survey of high net-worth individuals by Bank of America Corp.’s Merrill Lynch unit. About half are concerned about leaving excessive amounts to their offspring, for fear of creating a sense of entitlement. Fortunately for the kids, $26 million out of every $100 million is seen as too little. [Bloomberg]