Life is unfair. Some babies are born to billionaires and will never have to worry about working for food and shelter for the rest of their lives. Others are born into grinding poverty and may be homeless or unable to obtain enough food or medical care. The tax reform bill under consideration will increase the unfairness of the system by eliminating the estate tax. As you know, eliminating the estate tax benefits only those with estates worth over $5.49 million for a single person or $10.98 million for a couple. Why would you want to make life more unfair than it already is?