I feel compelled to say that the "that" I was referring to was "death" not "the estate tax" ... Yoshie was saying that most people die with only their house as an asset; I'd also say 'retirement accounts' are up there on the list. I did go on to claim that many small business become unworkable after encountering the inheritance tax, and others have posted that this is largely old info thanks to the phase out underway since 2001.
/jordan