Estate tax is one of the lowest performers in our tax system. Payable six months after death – now extended to one year under the Tax Reform for Acceleration and Inclusion (TRAIN) – the tax is often paid late. The lack of liquid cash to pay the previous range of taxes, the highest of which was 20 percent, is often the culprit for the non-payment or delay in payment of this tax. The consequence is not just the mounting of interest and penalties, but also the locking up of properties, or the delay in their development. Almost too often, heirs will have to sell properties and wait for a willing property buyer who could fund the estate tax, including interest and penalties, before settling it.