The maximum on inheritance will only make people do better estate planning. Which people should do anyhow.
I've made my own money but I'm due to inherit a rather large estate from my parents. My father refused to do any estate planning as he is a total control freak and "doesn't care what happens to his business once he is gone". Which is OK to me too as I told him that the day he kicks it I slap a "For Sale" sign up in front and use the proceeds to pay the taxes and enjoy my retirement even more. He was shocked and disappointed.
"Hey if you don't give a shit what happens after you're dead then you won't give a shit when I sell it. Live by the sword....."
