Aren't they already covered under the limits for the estate tax anyway ($5.5 million, I believe)?
Even so, a personal residence is already subject to different tax treatment because it can be sold for a huge profit by the owner/occupant without any capital gains tax owed.
46 posted on 02/20/2021 1:27:57 PM PST by Alberta's Child
("And once in a night I dreamed you were there; I canceled my flight from going nowhere.")