how very narrow minded. hopefully, you would be thinking about...
- ensuring your beneficiaries are able to pay any taxes levied
- minimizing the tax liability
- holy crap it matters...i paid my income taxes on the money i made, i pay taxes on the stuff i buy, i pay taxes on the property i own...so how is it fair to tax me again because i'm dead? the gov't has gotten it's grubby hands on my money enough times, can't i die in peace?
It's not your money anymore. You're dead. The people collecting it can pay taxes on it or refuse to accept it. Their choice.