I want to leave my business to my 5 kids. They all work in my construction company. We have 7 million in old beat up equipment. But it is all paid for. We are not rich and they all work every day. When I die the government will want them to pay 3 million in taxes. The money is in the equipment. They will have to liquidate all the equipment when I die. The company will be gone and one more small business out of business. Nice job!.