Another advantage of a genuine inheritance tax (not a false friend like Britain's) is that the tax authorities can set different rates according to how close heirs are to the donor.

So sometimes some of the things we set ourselves as a goal or intent as a donor [...] are a little bit superficial.

Families with formal charitable giving vehicles — such as a foundation or trust — can set up mini foundations or donor-advised funds with smaller amounts of money for heirs to manage.