If ever there is anything like a good year to die in, it is 2010 - but only if you are a millionaire US citizen. America's 'death tax', which was repealed in 2010, is set to be introduced in the new year. Formally called the estate tax, it is levied on inheritance before it is passed on from one generation to the next. The tax was introduced in 1916 and has been in force ever since. The brief window in 2010 was the only exception, making it a freak year in which death carried a huge tax break.