On the _other_ hand, not accounting for companies in inheritance tax means that every family ever will shift all its possessions into a company. No taxes if a

On the _other_ hand, not accounting for companies in inheritance tax means that every family ever will shift all its possessions into a company. No taxes if a company has an employee that makes at least x00% of minimum wage for every, say $500K of worth. So your parents leave you a company that has a $20mm value and you have 40 employees that average $35,000 a year, you pay no inheritance taxes. Of course you need you'd to set a reasonable timeable to discourage cheating, otherwise they'd sell /fire 50% as soon as the x year timeline expires.