apparently, this is a 'new' way for the wealthy to avoid estate taxes. Loans to heirs. Maybe it's not new but just historically low rates: https://finance.yahoo.com/news/rich-americans-seize-historic-chance-110000526.html so then, if I was stinking rich, I could loan millions/billions to my kids, right now, for 30-50 years at less than 1% interest? 'They' could then invest the money and pocket the gap between interest and income as dividends or capital gains? seems like this could go on for generations with the principal never being 'due'?