The 60 Plus Association is a non-profit advocacy group based in the United States that represents senior citizens from a conservative, free-market perspective. Founded in 1992, the organization is best known for its decades-long advocacy for the permanent repeal of the federal estate tax, which it famously branded as the 'death tax.' It serves as a political counterweight to more liberal-leaning senior organizations, focusing on Social Security reform, lower energy costs, and healthcare choice.