This one by Brad Anderson, ex-Best Buy CEO.

This is a devastatingly stupid idea…. I worked for a guy who was a high school graduate, created a company—it didn’t make money for 20-years. And after 20 years it finally starts to build up. He has a dream that he’s trying to build, that includes passing some of it along to his family and if you take that away, why does he pay the price?

And why does that man’s family pay an even bigger price?

Enterprises that are left to heirs with value above Clinton’s death tax threshold very often have insufficient cash from the nature of the business—a farm, for example, or a physical plant-heavy enterprise—to pay up.  As a result, the heirs must sell their inherited business to raise the money for her vig.  And so the heirs are left without their inheritance—and so too often destitute.

Never mind this insult added to that injury: this wealth has already been taxed in real time, and often several times, as it was being created, earned, and distributed.