[21twelve]

“...and the family owned farm”

The corner store and any other sole owner or family business.

[Alberta's Child]

If the next generation of a family business is actively engaged in the operation of the business then there are a whole bunch of moves that should be made while the founder is still alive to avoid this kind of scenario.

To be honest — of all the idiotic Democrat tax proposals I've seen, this one seems to be the least idiotic. It involves a tax that must ultimately be paid anyway, and simply changes the timing of when part of it is paid.

[EEGator]

They all closed during lockdown...