For example, the owners of my company get taxed over 50% of their income from the company I work at. If they died 3 months from now, that same money would be taxed again at 50% when given to their heirs.
So they make $1MM this year, their family only gets $250k in 3 months. That's alot of tax.
Only if they have more than $11M to give and only if they haven't prepared a trust or any other way to give the money to heirs.