Both of my grandparents have worked their entire lives to get to where they are. They are from the generation that saved, hardly spent a dime unless one of their children or grandchildren needed help. They have lived in the same modest home for the last 40 years and have taken the occasional trip once every 5 years after retirement. They are currently working with lawyers to figure out how to give their children what they have worked for without being blasted by the estate tax. I am a firm believer in paying taxes where they are do, regardless of income. The "super rich" should not get tax breaks above what other Americans receive, but they also shouldn't be paying taxes on the same income twice just to pass their hard-earned money onto their children. Get rid of other tax cuts for the wealthy, but this death tax should be repealed.