It's actually "universal resource inheritance" fyi

The issue of appraising the value of your property is probably the most difficult. A harberger style or auction of shares in the property are probably the best options.

As far as your profits being cut by having to pay the tax, you are forgetting that you will be receiving uri as well and based on Dan's calculations, unless your individual net worth is over $300,000 you will be receiving more than you are giving up.