It may sound weird, but some people are looking forward to dying before the end of the year, rather than have their heirs pay a significant estate tax!
Let's say that you spent your entire life building a business - a ranch, a farm, or a store - whatever. Let's also say that you are 88 years old and are being kept alive with dialysis or some similar treatment. If you die after the first of the year, your heirs will have to pay up to 55% of your estate's assets in taxes!
If you die this year, the kids get it all without paying any tax.
Before you click the "Absurd" button, below, consider three things. Consider the possibility of having a fortune to leave to your heirs, consider having paid taxes for your entire working life, and finally, consider your wishes for your kids.