Heirs in the United States don't pay capital gains tax, but doesn't the estate of the super rich guy have to pay up to 40% in estate taxes on all his assests (w

Heirs in the United States don't pay capital gains tax, but doesn't the estate of the super rich guy have to pay up to 40% in estate taxes on all his assests (with an exemption on the first ~$5M)? Jeff Bezos is worth $200B. If he died, his estate would have to pay 40% estate tax on $195B in assets (first ~$5M being exempt), which is $78B in tax. That's still a hell of a lot tax. I know there were some loopholes used by the Walton family and other super rich, but isn't the above how it's supposed to work?