[dh2022]

You missed this part in the article: “ Estate tax planning has become so effective that wealthy families can now easily pass large portions of their estates to their heirs without paying the tax”

The beneficiaries then set up their own tax avoidance schemes. With the effect only rich people with poor tax planning skills, to quote Gary Cohn again, end up pay the estate tax.

[Manuel_D]

Without paying the estate tax, but when those heirs draw money from the trust it's not taxed as income.