This is the year when the heirs of the super rich bought sky-diving lessons for dad, fed him prime rib twice a day and told him, “What the heck, a third martini can’t hurt. You only live once.”
Because Congress didn’t ever get around to passing a sensible estate tax law, the old one expired and a new one isn’t due to take over until January of next year.
It is, in short, a good year to die — from an inheritor’s point of view.
Or is it?
