It&#x27;s an LLC, isn&#x27;t it?  That means that the LLC will pay capital gains tax when the stock is sold.  The government gets its money either way.<p>The estate planning part is more complex, I&#x27;m not qualified to answer that, but even in that article the linked option basically talks about how you can get a 40% discount on the value, but the estate tax basically kicks in regardless once you transfer LLC shares to your kids.<p>So it&#x27;s not quite as cut-and-dried as saying, &quot;Zuckerberg just robbed the treasury of $45b&quot;