(Very) wealthy families already face stiff inheritance and/or estate taxes at both Federal and State levels. Important note, most middle class and all lower class families and individuals will never face inheritance/estate taxes.
Between the very high caps before an estate tax is used and the loopholes, extremely few dollars are taxed this way.
https://taxpolicycenter.org/briefing-book/how-many-people-pa...
My dad and I got a crash course introduction when my mom passed; he inherited everything being the survivor so it was all very simple with next to no paperwork, but all the debtors (banks) my mom owed money to when she passed graciously explained to us that any such debts were the responsibility of my mom's estate and not us.
In practical terms the difference meant little, debts are supposed to be repaid and we were happy to clean up her financial affairs as estate executors, but it's a good fact to know now rather than later.
Though, the perspective of the article reads like it's accusative of upper middle class families (and not higher).