They do exist but are very expensive. Basically by the time you go to them they know you are screwed and in desperate IRS-caused need of liquidity. So while the

They do exist but are very expensive. Basically by the time you go to them they know you are screwed and in desperate IRS-caused need of liquidity. So while the actual estate tax may be 40%, you wind up paying 50% or more. This is usually a debt deal, not an equity one - who wants shares in a closely held family corporation? For developers at unicorns I think services are somewhat better (e.g. secondmarket, elite crowdfunder).