recall
my net worth tax

perhaps the most deeply premeditated
envy fantasy
under sail in todays
gedanken policy waters

(hows that for pompous self mockery)

-------------

the tax target gets to borrow against his net worth from
uncle
to pay his taxes
and at a very nice rate of 3%
plus any
adjustments
for inflation

yes you can borrow the debt service too

in fact your estate can assign this debt as part of the brake up

in other words no need ever to pay up

borrowing limit

80% of net worth

exceed that and regrettably the target will have to
start paying up

the interesting
part comes when the heirs have to
pay off or service their
aliquot

needless to say if they are in the exclusive
net worth taxable category
they can keep the debt growing
till their own 80% limit is reached