SFTS always seems to know what the answer is....... after the answer is posted.

The estate tax is what it is. I don't particularly like it but we all know it is probably not going to go anywhere. I wonder if in the case of a true small business it would be possible for the US government to distinguish between legitimate businesses and personal wealth. Because as CR said its not unfathomable to imagine a small business worth more than 2-3 million especially depending on its type and location.