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Ben Franklin famously observed that nothing is certain but death and taxes.

So far, Congress hasn't repealed the former, but the future of estate taxes — a largely overlooked piece of the "fiscal cliff" — remains uncertain as this year draws to a close.

Until now, most of the year-end tax debate has focused on the income tax, but another battle could be brewing over estate taxes.

Susanna Hoffs, best known as the lead singer of the all-female 1980s pop group The Bangles, has a history of playing well with others. After she and the band's other members parted ways — only to reunite a few years later — Hoffs wrote two solo albums. Soon enough, though, she found a new collaborator in Matthew Sweet, with whom she released two collections of covers.

Antonio, Domingo and Pepe are old friends in their late 40s and 50s. All unemployed, they meet most mornings for coffee and cigarettes in Madrid's Puerta del Sol square and rant about the government.

The nation's civil service is a particularly attractive target. The men grumble about what they imagine is the life of a government worker — long coffee breaks, siestas and lots of paid time off.

"They earn much more than they're worth," Antonio says. "That's something that's got to change. They earn a lot, and they hardly do anything."

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