The last time the surtax was around, some couples tried to plan around it by having some assets taxed in the estate of the first spouse to die and some taxed in the estate of the second spouse to die, says Kaufman.
Simpson is the second sailor to die in training during the 162-year history of the America's Cup.
Mr. Simpson is the second sailor to die in training for the America's Cup in the race's modern history.
On January 18, 2009, a 27-year-old woman from eastern China died of bird flu, Chinese authorities said, making her the second person to die from the deadly virus at that time.
Nieuwenhuizen is the second man to die during an amateur football game following the death of a 77-year-old, who was the victim of a karate kick by a 32-year-old footballer during a game on December 3 2011.
Suveges was the second BAE employee to die in a combat zone this year.
He is the second former Temptations member to die this month.
Capt Head is only the second female member of the UK armed forces to die in the Afghanistan campaign.
Her second hospitalization came in early 2007, when she was struck with a desire to die while grocery shopping.
Penaud snatched a second score on 67 minutes, while exhausted Italy, who refused to lay down and die even as they compensated for being a man short, pulled a try back through Mazzucato.
We may learn of other emergency workers who died racing into danger before the second plane struck the World Trade Center, desperately trying to save others, others who were already killed or about to die.
According to Cancer Research UK some 41, 000 men are diagnosed with prostate cancer every year, but 10, 700 will die of the disease, making it the fourth most common cause of cancer death - and second only to lung cancer in men.
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