Here's a great story for you. I don't know if you're an NFL fan, but the estate tax was actually the underlying motivation behind the relocation of the Cleveland Browns to Baltimore back in the 1990s. Owner Art Modell was getting on in years, and the value of the Browns franchise had grown so dramatically that his heirs would have been forced to sell it just to pay the estate tax on it when he died. The city of Baltimore provided some kind of sweetheart deal for a new stadium that guaranteed sufficient cash up front for the estate tax to be paid at any point in the future.
Also, the Miami Dolphins had to be sold to pay the estate tax.
I like being a FReeper. I don't think I would have learned that anywhere else!