From The Freep: The clock is ticking: Die now or pay later
... the inheritance tax is in exile this year. The rate is zero. Next year it jumps to 55%. That's right. From zero to 55 at a stroke of midnight.
Would it be beneficial to divide an estate before the tax hike takes effect on January 1st even though the current owner is most likely to live beyond that date? I would guess not.

Sincerely.