Need some info if anyone knows ...

Was having a talk with someone just tonight, he was telling me about this thing where if you die and you have more than a certain amount of assets, the govt. steps in and takes a cut for themselves. Again, only if you have a certain amount of assets.

He did mention a few ways around this, but i need more info on the actual subject if it is available.

Does anyone know if there is a legal term for what he was talking about? I would like to get some info online but dont know what to look up.

thanks if anyone can help.