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" ... Worse, nothing is so certain in tax as change, and there is no reason to believe that new Congresses may not change to far more oppressive policy – perhaps to catch a populist “soak the rich” wave into extended office – in the years ahead, and possibly before 2025 even. Those protective of their purse strings would be wise to recall that the estate tax was initially enacted, back in the original Robber Barron days, not to raise Federal revenue, but to throttle the perpetuation of vast family fortunes (and the political influence they might enable). Could such a theme return a century later? The answer may be blowin’ in the populist wind. Even absent a redistribution bent, mere fiscal pressures – forget not the soaring deficits, and the looming Social Security/Medicare train-wrecks (to say nothing of labor displacement at the “hands” of robots and AI) – could well drive Washington into revenue-scramble mode, and a tax that will impact only a small faction of the electorate, like the fat cats reading this article. ... "