Concern among policymakers that the Federal estate tax might force the liquidation of some family farms has resulted in the enactment of a variety of special provisions over the years. Providing relief to farmers and other small business owners was the primary impetus for the 1997 changes to...

The number of farms and other estates that must pay Federal estate taxes has increased in recent years. Concerns about this increase and its effect on farms and other small businesses have generated a number of proposals to change Federal estate tax laws. Some proposals would affect only farms...