testate. N.J.S.A. 2A:31-2. As a matter of law, a wrongful death action does not accrue to the decedent. Gershon v. Regency Diving Ctr., Inc., 368 N.J.Super. 237, 246, 845 A.2d 720 (App.Div.2004) (citing Miller v. Estate of Sperling, 166 N.J. 370, 383-84, 766 A.2d 738 (2001)). Accordingly, plaintiffs’ claims for recovery of the increased estate taxes may be pursued, if at all, by Mr. Kellogg’s co-executors Beim and Aronson in count one. Counts six, seven, and eight were properly dismissed. Our research reveals only two reported decisions by state courts of last resort that have addressed whether increased estate taxes are pecuniary injuries under wrongful death statutes that are similar to our legislation. See Elliott v. Willis, 92 Ill.2d 530, 65 Ill.Dec. 852, 442 N.E.2d 163, 169 (1982) (<HOLDING>); Farrar v. Brooklyn Union Gas Co., 73 N.Y.2d
holding that the loss of prospective federal estate tax credits as a consequence of an insureds premature death is not an element of damages under the florida wrongful death act holding that federal estate tax credits that the decedent would have received had he lived longer could not be recovered in a wrongful death action absent express legislative authority recognizing that a majority of courts hold that uim benefits for wrongful death are not available for a noninsured decedent holding that a cause of action for wrongful death is an asset of an estate holding that premature payment of estate taxes was not a recoverable loss in a wrongful death action because the test is a measurement of benefits of pecuniary value that the decedent might have been expected to contribute to the surviving spouse and children had the decedent lived