I predicted years ago, on this board that in the near future a very wealth man would attempt to marry a son or daughter in order to avoid probate and inheritance taxes. There is no longer a ,moral or ethical reason to stop such marriages.
Finally we have found a way to eliminate the death tax!
Ask and ye shall receive...
Grandfather could marry grandson to avoid estate and generation skipping tax?
January 20, 2014
https://blogs.law.harvard.edu/philg/2014/01/20/grandfather-could-marry-grandson-to-avoid-estate-and-generation-skipping-tax/