Quote Originally Posted by bartock View Post
Maybe not estate tax, but there is a small increase in capital gains tax that may have something to do with it. 3% on $400 million is a lot of money.

http://www.taxfoundation.org/taxdata/show/2088.html
That's not correct either. The property she received through inheritance received a "step up" in basis in 2009. Which means the basis is the value upon his death in 2009. She would only have to pay on the gain between then and when she sells. Heck, by the time this all wraps up, she will likely have a loss.