A handful of super-rich families got together in the 90s, hired some people to put together a campaign to re-label the estate tax as the death tax and convince everyone it was causing families to lose their small farms, and we haven’t talked seriously about it since.
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.
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.