I was responding to this by the way:

Lets say I keeping buying and selling stocks over the rest of my lifetime. When I die, I am up say 1 million bucks, based on the new critera. When my estate fills out my last Income Tax form, my total gain of 1 million bucks is recorded as income for that year and taxes will be paid based on that amount. At the end of the day, there really is not a tax exemption involved, just a delay of taxes owing. Just my opinion...