Also, when this happens, the death tax is abolished, so the 14.25% tax is actually the present value of the death tax payment. To a wealthy person, paying 14.25% now beats having your estate pay a bigger number later because the cash generation can occur in a planned way and the wealthy person is in charge of making the payment in an orderly fashion.
Might be a brute-force way to handle a big problem. I’m not a big fan of the idea...but it could work if it meant a full, 100%, permanent abolishment of the death tax and throw the capital gains tax along for the ride.