5th Recommendation -- about Inheritance Tax Changes

I was thinking about potential changes to inheritance taxes, but I had considered that once before and came to the conclusion the system that exists is pretty good. The main issues have been the deduction which protects family farmers from losing their properties and the marginal tax rate on any other wealth beyond that. Today i read another article which addresses the issue in another way which I found quite interesting. Here's a link:  One tiny tax reform could mean billions for America

It has to do with retirement accounts and other kinds of accounts which currently don't require a pay-out. I fully endorse the idea, though I'm not informed enough to suggest any kind of specifics other than the simple identification of the accounts and requirement they pay-out in the same way as retirement accounts. It may be just that simple.