Under the most recent tax reform act, Congress doubled the exemption for the estate tax while retaining the gift tax rules. Proponents of the estate tax says it allows the wealthy to create multigenerational wealth which does not benefit the country economically. They also argue that it creates family empires. Opponents of the estate tax claim that paying the estate tax causes many families to have to sell family businesses in order to pay the estate tax and that in most cases taxes have already been paid on the accumulated wealth that is being passed on Describe your position on the estate tax and why it should be maintained, increased, decreased or eliminated according to your beliefs.