since buffet is so concerned with people paying their fair share how about THIS RULE. for people that are worth more than 100Million dollars only.... NO PROPERTY, Securities, etc shall pass through an estate that has not been paid the current capital gains tax due if that property, security etc were SOLD on the date of Death. NONE.
Both He and Bill Gates are having a combined wealth of about 100 billion dollars moved tax free into a foundation. it's called taking it with you. Bill Gates owns about 60 billion dollars in Microsoft stock that he received at prices well under a dollar, splits accounted for. Same with Buffett. He has NEVER SOLD more than 95 percent of his holdings, therefore, never paid ANY capital gains tax