I'm not sure where the advantage is there. When you're talking about significant inheritances (like, $25m and beyond) the estate tax on the stock is going to be

I'm not sure where the advantage is there. When you're talking about significant inheritances (like, $25m and beyond) the estate tax on the stock is going to be more expensive than it would've been to just pay the un-steppedup capital gains. Unless maybe there's workarounds to avoid estate taxes?