They just don’t like people being taxed to death in their state to deduct those taxes from their income. 

My wife and I have done extensive estate planning including long-term care insurance and adequate life insurance to offset any tax consequencesthat may occur upon our deaths so Trust assets pass untouched.There have been many excellent posts with valuable information in this thread.

This could have easily led into an extremely informative discussion on how you can sell notes without being cherry picked to death.

If the land is in Antarctica you'll get different responses than if it is in Death Valley...

Lord knows we have beat rental property to death.

After the unexpected death of my brother in law in 2006 and the complications that ensued by not having a clear operating agreement for the partnership, we agreed to form an LLC.

While at the courthouse, check out the Decedent's death certificate for clues.

This horse has been beat to death and resurrected way too many times.

I would do this even if there was no death benefit.

However, I can let you know that an attorney does need to exhaust their means of finding someone before publishing - that usually involves a postal search, skip trace, internet searches, military service search, social security search, tax collector search, DMV, Dept of Corrections, death record search, etc.