Golden Parachute

Golden Parachute, a suspenseful audio-drama about wealth, money, class, estate taxes, and death.  Inspired by the fact that because of Bush's tax cuts for the rich several years ago, in 2010 the estate tax completely vanishes, adn then in 2011 it returns. So why would anyone want thier rich relatives to die in 2011 or afterward and pay estate taxes if they can die in 2010 and not pay a dime?