> If you think the most able individuals are creating and running the largest organizations, and know whats best for those organizations, why would you want the state to allocate those resources upon death of the individual?

To prevent the formation of feudalistic aristocracies. There's no difference between empowering bloodlines drawn from wealth or monarchy. You're still going to end up with incredibly corrupt and incompetent people running the show because they didn't earn their position -- they were born into it.

If you actually believe in meritocracy, why do you want to pass on your wealth to your children? If you do that, they won't be able to demonstrate their "individual ability or achievement."