Intro to Death Taxes

I received an email regarding a video on Death and Estate Taxes. While most of these seem to be SPAM, this one actually had some decent background information that many of you may find valuable. The video states that 2% of the US population are subject to Death Taxes. I think the actual number is closer to 0.3% at the current level and it was as high as 2% when the estate tax exemption was 2 Million.

http://www.youtube.com/watch?v=uxLbWFiSViA

There is a Part II if you want to learn some of the pros and cons regarding a death tax.