Inheritance tax is like the state lotteries, a tax on the stupid. Any one with any intelligence has already made secession plans. Life insurance if you're young, gifting and transfers for older owners. Being wealthy is very good for your health. Most rich people live to be 80 or 90. They're not leaving babes in arms when they die, most of their children are grand parents already. Remember, rich people are rich because they do things that make them rich. Take away their money and they quickly do the inriching thing and are rich again, at least that is what Neal Boortz claims.