> The main anecdotes I have are with people who have estates that were big enough to have to worry about what would happen to their businesses when they died, s

> The main anecdotes I have are with people who have estates that were big enough to have to worry about what would happen to their businesses when they died, since they couldn't just pass on the business to their heir. I'm sorry, but this is just the same talking point reframed. If you have a business that is large enough to be subject to estate taxes, you should have enough time and resources to talk to an estate attorney and learn how to move the assets into an appropriate corporate governance structure such that it is no longer a real issue.