BE THE SON OR DAUGHTER OF A MILLIONAIRE
The top estate tax rate of 40 percent applies when multimillionaires transfer property valued at more than $5.5 million to their next of kin. Trump’s tax plan doubles the deduction to $11.2 million for singles and $22.4 million for married couples, so the heirs and heiresses to vast estates — like Trump’s own children — get to keep more of their inheritance.