Comment by philipallstar

> They play a clever little game where they borrow against those shares to live on

Yes, everyone in the US can play the same clever little game by taking out a loan against a property and deducting the interest against their income.

> and the estate value is reduced so the heirs won’t pay as much (or any) estate tax

This is just madness. The estate value is reduced so their heirs won't get as much. You still pay inheritance tax on what you get. Anyone can avoid inheritance tax by just not passing anything on.