If you're worried that the estate tax is never going away, or if you have a realistic fear that you might die before 2010, make sure you have enough cash in your estate to cover the tax.

FORBES: Is The Estate Tax Repeal For Real?

If you are concerned that you will have to share these relatively cramped quarters with your luggage, never fear: each capsule comes with a large locker big enough for most backpacks and suitcases.

BBC: Capsule Ryokan Kyoto, where modern meets traditional