[werner34]

Well, true, somebody that wants to game the system will find a way.

However, you could still say that everything up to 20 Million* has a lower tax on it and you can give that to your kids in legal ways. I think Warren Buffett and Bill Gates want to give most of their wealth away with a similar reasoning anyways.

That amount of money is still enough to buy a Ferrari and never work again while taking loads of drugs in Monaco every day.

The extra layer of indirection might be enough to guide people in the right direction. I am not sure many people would bet their fortune on their son/daughter in law being good to their kids indefinitely. That would probably provoke some very annoying lawsuits between your kids and their spouses sooner or later.

*= With some correction for inflation over the years, but lets say 20 Million of todays Dollars for example.