NO NO NO. Although this does affect those who receive monetary inheritances these losses can be managed through estate planning. Lets be clear the burden will not be eliminated. Once again, this would benefit the UBER rich. Let's use as an example, he who shall remain nameless, so let's say this individual has 5 BILLION DOLLARS, to be left to his surviving spouse and children. This money can be hired TAX FREE. So let's see, once again the UBER WEALTHY don't pay their fair share. They dodge paying taxes by utilizing existing loopholes and tax laws up to and including death. So once again the burden is passed on to everyday citizen. WARREN BUFFET one of our country's wealthiest (by far wealthier than he who shall remain nameless) said that there is something wrong with a system in which his secretary pays a larger tax rate than he does.