I read through the article. How on earth are you supposed to know every one of your beneficiaries financial situations well enough to know their tax brackets? And people’s ’ financial situations change all of the time . It may be completely different when the time comes. And, tax laws change. And people move to other states with different tax laws.
We may be odd, but we look at inheritance money as “ free” money. If someone inherits money, it’s nothing they earned and they should not complain about paying taxes on it. And yes we have had to pay.