The Sun's editorial implies that easing Maryland's estate tax will only help the wealthy. In my experience, though, the wealthy generally have advisers and can plan accordingly. It is middle-class citizens who find themselves trapped. Two career teachers or two government employees who have retirement savings and have paid off their homes often exceed Maryland's $1 million estate threshold. Unless they carefully plan their estates or relocate to a nearby state, their heirs will be taxed on assets which were already taxed when they were acquired.