Eli Lilly and Co

Casey Johnson, found dead Jan. 4 at age 30, and Ruth Lilly, who died Dec. 31 at age 94, were both heirs to huge family fortunes -- and both died right around the moment when a U.S. tax loophole took effect, with the potential to cost billions in revenue and to drive estate-planning lawyers crazy.

Pharmaceutical giant Eli Lilly -- maker of Prozac and Cialis -- is expected to post solid fourth-quarter profits on Thursday after a recent restructuring. But the results will likely be lower than the year-ago quarter.