[mikeyouse]

Forcing people to "Sell the family Farm" has been used by estate-tax detractors for so long that there are multiple special programs in place to ensure it never happens (interest-free loans, etc). Given that the current limits are over $13M per person or $26M/couple where zero tax is owed, I don't think this "woe is us" routine resonates any more.

[bruce511]

That's exactly my point. The current system is working. We explicitly don't want to go to the place where inheritance forces a sale.