I am not one to hijack sports threads for outside issues, but here goes.
Unless I have seriously missed something, and I doubt I have, estate taxes are still very much in place. While the personal exemption has been raised to around $5.5 million per person, thus $11 million per couple, that pales in comparison to the value of an NFL team. Now while there are numerous ways to mitigate the tax consequences, the estate tax is still a vital consideration on the sale of such an asset. The current estate tax law sunsets in 2025, so we have no idea what it will be then. Thus, the current ownership of NFL teams may indeed be affected by the estate tax.