The article that I have linked on estate taxes is very interesting.  When I ask clients what they want to accomplish, virtually everyone says the avoidance of probate and the avoidance of estate taxes.  Of course, the vast majority of couples have estates that are more than seven million dollars so generally estate taxes should not be a legitimate concern.  However, if the estate tax were eliminated by law, there would be other taxes.

http://online.wsj.com/article/SB10001424052748704224004574489581033118194.html