Family inheritance is the most common kind, with charitable inheritance a distant second. There are several types of "family" members, according to the unified probate code of the United States. Class "A" relatives, which include, spouses, children, parents and grandchildren are considered exempt from an inheritance tax. The worse case scenario would be the favorite cousin to inherit $3.5 million from an uncle and the cousin would face up to 50% inheritance tax, which would mean an instant debt of $1 million or more.