The guy who is REALLY avoiding the estate taxes is the senior Sinator from Taxachusetts. As a part of Joe Kennedy's reign as the chief bootlegger of Scotch into the U.S. during Prohibition, old Joe got a written deal with the main Scotch suppliers for a percentage "in perpetuity." The meaning of that phrase is huge. So long as there is a Kennedy heir, Chivas, et. al. will pay that family a royalty.
Now as to the senior Sinator from Taxachusetts. He votes on the death tax for you and me. He, however, has "spirited" all his money to the island nation of Fiji where U.S. Estate taxes do not apply. Last I heard, he has 650 Million dollars there.
The Swimmer like most liberals say one thing and do the opposite.
Those rules were just for the little people ( us ) .