The inheritance tax in the United States has reached 55%, and the establishment of charitable foundations is tax-free. This is a symbolic donation. Charitable foundations in the United States basically donate money to private schools or hospitals, and at the same time require their children to serve as school directors and management. It is equivalent to changing hands through these tax-free institutions and turning the inheritance into labor income. There are also a few people who hope that their children may make money by their own contacts and don't want their children to be old.