Boy I hate to sound like a magic elixir salesmen, but Steve Forbes was right with the Flat Tax ( and ergo Flat Tax vs. Fair on the House floor is fine with me ).
My chance run in with the Hawaiian guy and this case from Canada and the inheritance screams for a new tax code, Inheritance taxes were also an issue for the Hawaiian dude if my memory is correct..
No Inheritance tax exists with the FairTax. Gone with the IRS.