[hadfgdasf]

You would be wrong, because you do not understand the estate tax system in the USA. There are things like the generation skipping tax. All the significant loopholes are covered, in terms of passing on wealth and avoiding any estate tax.

That said, the estate tax is very low. The exemption is huge. The vast majority of people who die in this country are just folks and they bury their dead and they don't go through probate or have trusts. Maybe they have a little life insurance if they are lucky.

[pg314]

Has anything changed on that front since 2013? Has the GRAT loophole been closed?

[1] https://www.bloomberg.com/news/articles/2013-12-17/accidenta...

[hadfgdasf]

GRAT loophole is not just a "family trust," and it doesn't make estate/gift tax trivial to avoid. It is ridiculous that it persists though.