This turns out to be double taxation and is illegal in my book. Why can't I leave things to my relatives without the tax. This is a bad tax and everyone agrees on this out where I am in the "people" side. We don't even know if this will be a problem or not. I say not for here is the problem with estates. Over time it must be sold for it is split too many times to make it viable for anyone person. It takes care of the fact that ESTATE which everyone is so afraid of can only pass down to 3 maybe 4 generations then it must be sold BUT it is still your land to sell at that time. Hold it to long and the husbands and wives (in-laws) also have to sign to sell it and have to many and there will always be one person who will pitch a fit.