Subject: Re: Harris and the Dem tax proposals,
OR, expedite his gifting, and pay nothing, no?

Perhaps. Presumably this type of proposal would also modify the provisions that say that appreciated assets can be gifted without triggering a requirement to pay taxes. The whole point is to address the massive fortunes that people have acquired entirely outside the tax system, so that someone who earns $X in salary (and thus has to pay taxes immediately) gets treated equally as someone who earns $X by having their shares appreciate in value (who right now doesn't have to pay taxes until they choose to realize their gains).