Death and taxes and death taxes

Interesting story in the NY Times today regarding NFIB’s role in death tax senate vote (reg. required) earlier this week. The focus is on role of Bill Gates and the timing of the vote to beat NFIB’s meeting in Washington. My question is this: If Mr. Gates wants to pay death taxes so badly, nothing is stopping him. In fact, he should stop putting money in his foundation as that can be viewed as a scheme to avoid estate taxes.