The "death tax" and generation skipping transfer tax should be repealed. This tax DOES NOT hurt the 'ultra rich' it hurts the family farm and family businesses. It does not just apply to cash in the bank; it includes all assets, land, and buildings. So the family farm that wasn't worth over $5 million when your great, great grandfather broke his back to make the ground tillable and build the buildings and your family has worked for years, through farm crisis after farm crises, to keep going is now worth millions of dollars, your family would have to sell it to pay the taxes. That's right, the average farmer doesn't have the cash in the bank to pay the taxes on $5 million. The only people who gain from these type of inheritance taxes are the attorneys whom hard working farmers and entrepreneurs have to pay lots of money to make and properly maintain the trusts and LLCs that have to be created to protect our family farms and family business to allow them to be passed down to the next generation. Please get rid of all inheritance taxes. You have no right to tax people on what they have worked their entire lives to pass to the next generation.