it isn't rich, but less than 1% of all the people that die each and every year, have enough in their estates to be subject to this tax....
also, there are provisions so that farmers passing along their farm and things like this are not subject to paying it.....no one in usa history has lost their farm in the family because of the estate tax....contrary to what we have been told....i read this just last week.....
no one in the 1% of the americans subject to this tax, is taxed 45% of what they earned and accumilated....
on average, they have paid about 11.5% due to loopholes, deductions, trusts, charity giving and many, many other ways to shield their estates....now granted, they may have the expence of an estate tax lawyer to help them preserve it or get it to where it only averages the 11%!!!