underzealous

Blah blah, nothing to see here, except this:

Clearly, however, the benefits would not be widespread. A new study by the Congressional Budget Office concluded that a $3.5 million exemption in 2000 would have forced a mere 94 family-owned businesses and 65 family farms to pay any estate tax -- which works out to 0.007 percent of adult deaths that year. Only 54 such enterprises would have had to liquidate assets to pay the taxes, the study added.

But seriously, we should really feel bad for these 159 people. Because they're the same 159 people who are so adamant about poor people being "lazy" while giving a free ride to their lazy heirs that will run their business into the ground. Right?

Furthermore, just learn how to do your estate planning correctly. It's not that hard.

Congress needs to get together on a real tax issue like the AMT, but they won't. Why? Because a rollback would cut taxes significantly for too broad a population.