Sam 2. the Gemara in Bava Basra being quoted by the Sforno seems to be the source of his psaht. Which Gemara is NOT like the one in Bava Basra?
BTW…….. in US many people legally set up trusts to avoid inheritance tax issues. This is a legal loophole to pass wealth to children by transferring the ownership of the trust to them and so there are no taxes on the inheritance. Sort of Gift “maychaim” NOt quite, but a legal similarity.