If you want to avoid the estate tax for your heirs. http://dealbook.blogs.nytimes.com/2010/06/09/legacy-for-one-billionaire-death-but-no-taxes/
I dont like estate tax either. The worst part about the laps in the estate tax this year, is that it really penalized the not/less wealthy, by removing the "step-up" in basis on inherited property. Basically, before this year, most estates didnt have to pay estate taxes becuse they were under the exemption amounts, and beneficiaries receieved property at current values, which they could then sell and not have to pay INCOME tax. This year, there is no ESTATE tax for anyone, but you inherit property at the decedants basis (basically original purchase value.) Meaning if you sell appreciated inherited property, you will have to pay INCOME tax on the gains.
It's surprising how little an estate size the tax used to hit. Last time I checked (years ago), it was like $5M. $5M is a truck stop in Tennessee. The tax isn't hitting the rich, it's hitting family businesses.
