The perversity of the Universe tends towards a maximum. And so also does the greed of the US Government.
Though I have no facts to back it up, my suspicion is that the Estate tax is applied before ANYONE gets their hands on that dough.
In my opinion, the Estate tax levied by the Federal Government is the most obscene of all the taxes. It taxes monies that have already been taxed. Sometimes 4 and 5 times over.
Besides that, why do they think for one second they are entitled to any of it? And at such an obscene rate. What is the justification for this tax?
I could go on but I'm not supposed to let my blood pressure elevate.