[JCTheDenthog]

Larger scale family farms that would go over the estate tax minimums make up around 4% of all farms in the US, from what I can find. Disrupting about 4% of farms upon the death of the farmer does in fact seem like a bad idea to me. But thst didn't stop Stalin from liquidating the kulaks.

[jmpman]

What if one person owned all the farms. It would be terrible if a larger scale family farm would go over the estate tax minimum, and would make up 100% of all the farms in the US. Disrupting 100% of farms upon the death of the "farmer" does in fact seem like a bad idea to me. Those kulaks must be protected.

[JKCalhoun]

Trivial. Make an exception for farms?