Rich get richer dept.

Amazing tax avoidance scheme allowed by the IRS which, surprise, only benefits estates larger than $10 million: I.R.S. Loophole Allows Wealthy to Avoid Taxes. Buy expensive life insurance, claim you paid the lowest fee charged despite having paid much more (the premium would be considered a gift to the heirs), then avoid even the gift tax by using a trust. Brilliant move by a creative insurance agent and lawyer and ridiculous that the IRS would approve it–but they did, in 1996!