[clamboat]

Anyone who inherits gets a stepped up basis - they need not be your spouse. And the person who inherits something upon your death doesn't pay the tax, your estate does. By 2010 the estate tax will be completely phased out, so this example is really moot.

That verbal parsing is worthy of Clinton! "the person who inherits something upon your death doesn't pay the tax, your estate does." - What BS! Like that makes a difference! The fact is the money is gone, and people to are allowed to get married by the state do not have to forfeit that tax. Talk about intentionally misleading the debate. "oh no, you don't pay the tax, the estate does, so that makes it all ok :-)".

[ClintonBeGone]

I noticed you forgot to address where I pointed out your error on the stepped up basis. I guess sometimes when I'm right you ignore the point, and other times you call me names. I think the readers here will use your response to determine what weight, if any, to give your minority opinion.