One key part of the tax reform plan released by the White House and congressional Republicans involves eliminating the federal estate tax, which the plan refers to as the death tax. Estate taxes have been in the crosshairs of many lawmakers for years because many see them as an onerous form of double taxation that takes money that has already in many cases already been subject to income tax.An advantage of eliminating the estate tax is that it allows some people to simplify their estate planning, avoiding the need for complicated strategies designed to reduce a potential tax bill to the IRS.