Hey, remember the estate tax? That bogeyman of the Bush years—the injustice enshrined in the federal tax code that robs hard-working Americans of their right to establish multi-generational dynasties as the Founders intended? The death tax? It’s possible you’ve forgotten it because it only applies to estates valued above $3.5 million dollars, and like most Americans you only stand to inherit, like, $3.2 mil. Then again, maybe you forgot it because it doesn’t apply this year.