[A CA Guy]

Anyone with a family farm or other business should set them up in special trusts before the owners die so it passes on with little or no tax.

Problem is that if some farmers and other business owners are stupid, then they will have no protection and will pay top dollar at the date of death.

[Beagle8U]

Trusts get hard to set up when you have several families working the same farm, they may all be related but on paper it like leaving the business to your business partner.