And the liberal, ideologically contentious, Tax Policy Center, which the Gingrich campaign rejected as any sort of independent, objective arbiter of tax policy, does not hold any authority to add such a tax increase to the Romney plan, however much they do ideologically want middle class tax increases.

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"There are some areas that relied on sophisticated and complex structures, where transactions were carried out with the primary objective of accessing the tax benefits, " Mr Jenkins is expected to say on Tuesday.

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But I would say that planning to qualify clients for Medicaid coverage of nursing home care has surpassed estate tax avoidance as an objective of estate planning.

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