Non-spouses (including adult children) can be faced with sales of businesses or residences to pay taxes, when the book values or businesses or assessed values of homes or real estate is large. It is not always possible to live in a home one has inherited for this reason. This can become very important to a survivor who does not have strong economics of his or her own (to qualify for a home or rental by oneself after a death).
(Cain's video is also mentioned on GLBT blog, Dec. 14. 2012.)