> I believe the tax can only be passed on to children. Not “relatives” in general. I know a nephew who got it. And of course, corporations. The horrors of an

> I believe the tax can only be passed on to children. Not “relatives” in general. I know a nephew who got it. And of course, corporations. The horrors of an elderly Google being taxed out of their home in old age! And don't forget the farmstead discount, which Apple executives love using for their mansions.