That one left me scratching my head, too, CARS. At the current rules, my parents' estate will be taxed in 2011. We are by no means rich. My father was a blue collar worker and my mother was a stay-at-home-mom until she was in her mid-forties, at which point she got a job making minimum wage. Neither one inherited much of anything except a strong work ethic and the discilpline to scrimp and save every penny they could to make their kids' lives better. I'm still amazed at how much they amassed by saving a little every day - something we could all learn from. My parents planned ahead and were cautious. The government doesn't deserve to benefit from their hard work and discipline.