This type of deferral does end up being a tax dodge if the ETF is inherited. As of 2018, you get to leave up to 11 million to your heirs tax free, AND they get

This type of deferral does end up being a tax dodge if the ETF is inherited. As of 2018, you get to leave up to 11 million to your heirs tax free, AND they get a free step up in cost basis.