@Greenacr - I think you have it right. Give to your kids what you wish when you are still alive...don't expect them to get it upon your passing. I plan to do the same with my children. Why try to give a windfall when you're dead and gone when you have a lifetime to give them advantages that will pay dividends long after you're worm food.

I know it's different for "family" small businesses and such but for the vast majority the inheritance thing isn't a big deal. Probably why it gets so little attention in politics.