We may be using the term ‘middle class’ differently. Forbes says the exemption for estate and gift taxes is $5.9 million, if I’m reading them correctly. Median household income was something like $57,000 in 2015, which seems like a unlikely basis for accumulating several million dollars, although I suppose it’s possible. However, median savings in the US at about the same time was $17,000, so most people (i.e. the ‘middle class’ I would think) were nowhere close to doing it. I’m comparatively well off myself, but I find I’m a few million short in this regard.