Mom was 50 when my Dad died. She got on a bus every weekday for years and rode 40 miles each morning to Madison. She earned a new degree and learned new skills to start her small business. It wasn't just a new livelihood. It was a new life.
I don't want to get into the 'who's a hostage-taker' discussion here but what is the estate tax? It's a double tax on death. Economists will tell you that it's really not a tax that soaks the rich but it's a tax on capital that deprives business investment and therefore job creation.
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Design must reflect the practical and aesthetic in business but above all… good design must primarily serve people.