...and not accounting for the health care costs, present or future, which the Baby Boomer cohort is going to take out from the economy from a productivity / wealth standpoint. Basically, to exaggerate, the inheritance tax is relatively a moot point because other than a small percentage, most Baby Boomers didn't save enough to retire and didn't pay enough into the system to keep them alive from 67-80 something, because there has been little to no upward mobility for the rank and file spend and be taxed lower classes.