There are all sorts of financial advisors for those that have sizeable assets of which one of the selling points of those advisors is the coming up with a sound strategy so as to successfully pass on one's assets to family members in such a manner that the taxation of those assets is absolutely minimized. Not too surprisingly, those that are considered by their clients to be the best financial advisors are the ones that are able to navigate those treacherous tax waters in such a manner so as to maximize the legacy so left to one's heirs.
While it certainly makes sense for all those that have assets to want to pass on at least some portion of such to their offspring, as well as to notable others and organizations; when this becomes instead, an overarching mission to do all that is possible to circumvent fair tax laws in a manner in which fairness is subsequently left at the door, and, of which, thereby we discover that the sole objective of such is to "game" the system in a manner in which, those that have, need not worry about giving up much of anything of their assets, than in short, the American public is ultimately unfairly short changed.
After all, while a given person is alive, the monies that they have earned, invested, inherited, and kept, is typically theirs to do with, whatsoever that they so desire. However, once that person's physical life has ended, it would seem that in fairness to that country that thereby provided the structure and the infrastructure to aid in its own way that individual's success, that that country should be entitled to reap in monies of an appropriate portion from the demise of that person, of that which is their assets.
Therefore, the failure of the state apparatus in extracting a fair portion of the money from those that have become exceedingly wealthy, through the means of an estate tax, is thereby the failure to preclude that country which was specifically created with no hereditary titles, from creating its own type of special inheritance privileged class of all those that have done nothing of merit, but to have been born into this land with all the advantages and accouterments of those so born with that proverbial silver spoon in their mouth.
This land has great public wealth, of which the purpose of that wealth being in the hands of the government and its agencies is for the expressed benefit and welfare of the people. On the other hand, whenever great wealth is in the hands of private people, that wealth is controlled by those people, and often is utilized in a manner specifically to favor their own people, their own interests, and their own desires; but even when such is thereby devoted or diverted to public means, the decision of where, when and how those monies are thereby divvied up, is essentially left in the control of that person or institution that has control of those assets.
Private wealth is not the same and never will be the same as public wealth. This thus signifies that great private wealth, which is thereby permitted to seamlessly pass on from generation to generation, will invariably lead to a country that will represent in action the great battle of the very few that have, against the very many that have not, and should those very few prevailed, than the mass of people that have lost, will be left with just the table scraps.