I suspect there's a large fixed cost to arrange this so it doesn't make sense for most people. Though maybe there's way to make it cheaper!

Also with inheritance tax in the US, your estate isn't taxed unless it's worth more than $11.18 million [0]. So doesn't matter for most people. It's estimated only %0.2 of estates pay the tax.

[0] https://en.wikipedia.org/wiki/Estate_tax_in_the_United_State...