KNJS, I had been making the same comment about the 3K ad infinitum, but after reading yours, I decided to look up something I had never checked.
We will get screwed even after we die. If you are married and your losses are in a joint account, then after you die, your spouse can try to use them up in the final joint return (year of your death), but thereafter she would only have 50% of the remaining losses.
If you have the cap gain carryover losses in an individual account, again the beneficiary can use as much as possible for your final return but then after that it goes to zilch.
Instead of this going to zero, how much would we get if they closed up shop and distributed all their cash to the shareholders?