The withdrawals would be tax-free to your beneficiaries, but the value on the date of your passing would be included in your gross estate.
I'm fairly certain you're not understanding the concept of "your gross estate", but that is basically the fair market value of the assets you own on the date of your death and is the figure upon which the federal estate tax is based. For the 2024 tax year, your estate would have to be valued at more than $13,610,000 for it to be subject to federal estate tax.
