Well while there are some controversial theories about the 2011 inheritance tax rate from 0 in 2010 it is now 55% in 2011. I have heard some people claim it is a redistribution of wealth, I would say on that "Capitalism". Wealth is constantly redistributed in a good thriving capitalist country, if not it is an aristocracy. The federal "death tax" is also referred to as the inheritance tax.

The estate tax did not go to 55%, that was what would have happened if Congress had not acted.

I admit that 35% on the amount of the estate that exceeds the $5 million floor can still be substantial.

The zero percent rate that existed in 2009 was an anomoly, a strange situation created by a 10-year "Bush tax cut" plan. It was never expected that the rate would remain zero. Also, the heirs are more likely to owe capital gains tax if they sell assets inherited from someone who died in 2009, as they only got the "automatic step up in basis" on the first 1.3 million in estate assets.