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I'm all for the author benefiting from his or her creation during their lifetime. Not so keen on endowing the heirs with long-lasting benefits. If the author didn't bother to put any of the profits away for the heirs, why should the system do so for them? (What if the author didn't want his or her heirs to benefit? What if they have no heirs? Why encourage distant "cousins" to come out of the woodwork like that?)
I'd be satisfied with a life-of-the-author term, with perhaps a fixed minimum (10 years, perhaps). For corporate copyright holders, there should be a reasonable fixed term - perhaps as much as 50 years, but certainly no longer.
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