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A human life is worth $6.2 million, Amar said, referring to a value that was used by EPA in the past. What do you need -- about 150 people to die? And that's a billion dollars.
Federal estate taxes must be paid on life insurance benefits above $5.25 million in 2013, but only if the policy was owned by the deceased individual, says Tignanelli. If a life insurance policy is owned by the beneficiaries, they won't have to pay an estate tax, he says. The minimum benefit subject to state estate taxes varies. For example, in Maryland, life insurance benefits of more than $1 million are subject to the state's estate tax.