Forbes recently released the latest installment of its “Where Not to Die” guide, an annual public service to geriatric one-percenters. The magazine knows that millionaires, as maximizers of rational utility, commonly decide where to spend their golden years based on projections of how much of their money the government will seize once they’re no longer around to use it themselves. This year’s news is good for the millionaires and bad for everyone else.

The guide helpfully includes a map that marks in bold colors all the oppressive states that impose an estate or inheritance tax, drawing particular attention to Maryland and New Jersey, which have both kinds. Eight states have decided to reduce or eliminate these taxes in the near future, and a similar proposal is now gaining ground in New Jersey, as the governor scrambles to impress tea partiers ahead of a possible presidential bid. Tennessee will wipe out its estate tax by 2016; five other states have done the same since 2010.

Rhode Island’s exemption is rising to $1.5 million and Minnesota’s to $2 million, meaning a Minnesota resident who dies with $2.2 million will only be taxed on $200,000. New York, Maryland, Hawaii, and Delaware are all gradually raising their exemptions to match the federal level of $5.34 million. In Maryland’s case, this means only the top 0.14 percent of residents will pay the tax, costing about $122 million in annual revenue once it’s phased in.