>I'm not sure "most" covers it; there are a large number of people
>whose small business is also the asset they die with. For many,
>that ends the business (or worse: puts their heirs into debt after
>paying the inheritance tax).
"Many"? I thought empirical study of the issue - not, of course, that that matters in politics - has found almost no instances of that sort of thing. I'm sure Max Sawicky could fill us in, if he's listening.
Doug