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Yes arguably the valuations are a bit screwy.

> Hey kids, I hear your parent died? Great! You owe us 500 million dollars, get to work.

Clearing up a dead parents estate an be psychologically challenging. Luckily most people paying the estate tax can afford lawyers to help them muddle through. If you have a well adjusted family and the person doesn't die suddenly you could even plan a lot of this ahead of time.




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