Life insurance is part of inheritance tax calculations. The purpose of Insurance is to provide for the dependents of a bread earner of a family when worst happens. The young families could have limited options and end up being dependent on System. This policy penalizes the responsible behavior.
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Especially if the tragedy were to happen early in life, the young families could have limited options to survive.
Making a plan to mitigate such risk, the individual is showing responsible behaviour not only towards their family but also the society by avoiding them becoming a burden.
And this policy to include Life Insurance in Inheritance tax penalizes the responsible behaviour.