60% of the farm
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A key part of Obama’s plan to help the middle class by transferring wealth from the upper and middle classes to the poorest Americans is a new death tax.

The government already taxes death at a rate of up to 40 percent. But under the guise of “closing a trustfund loophole,” Obama wants to force some taxpayers to fork over nearly 60 percent of their inheritance to the federal government.

His plan would impose a new capital gains tax at the time of death based on how much an inheritance has grown in value since it was purchased. So if John Deer bought land for $10 million that’s worth $50 million when Sally inherits it, she would owe a capital gains tax on that added $40 million.