Estate tax
From Conservapedia
An estate tax is generally a tax on the privilege of transferring property to others after a person's death. In addition to federal estate taxes, many states have their own estate taxes. It sometimes called a death tax.
The Federal and state governments both levy estate taxes in the U.S. As per legislation passed in 2001 and 2003, the federal tax was scheduled to expire in 2010, and to return to 55% in 2011. This rollback however was cancelled by the Obama administration in April 2009, with the rate frozen at 45%.[1]
