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Most agreed the new Republican regime in Washington may get rid of the long-loathed estate tax (this year levied at a top rate of 40 percent on assets above the exemption of just under $11 million for a married couple). Yet, it will almost certainly be replaced with something functionally similar. So, while some politicians are crowing about killing it, they’ll simultaneously be passing laws to ensure that taxes will still come due at death, just in a less onerous and perhaps more semantically pleasing form than a “death tax.”

Source: Life After the Death Tax