Yes arguably the valuations are a bit screwy. > Hey kids, I hear your parent died? Great! You owe us 500 million dollars, get to work. Clearing up a dead pare

Yes arguably the valuations are a bit screwy. > Hey kids, I hear your parent died? Great! You owe us 500 million dollars, get to work. Clearing up a dead parents estate an be psychologically challenging. Luckily most people paying the estate tax can afford lawyers to help them muddle through. If you have a well adjusted family and the person doesn't die suddenly you could even plan a lot of this ahead of time.