Syl, I don't think you can compare a public company like WMT to a smaller private company. In every situation the heirs will "do just fine". That does not mean the tax law is fair because the Waltons are rich but no longer in control of the company their father founded and grew. I'm talking about property that is a family asset and the heirs wish to keep it in the family control but are forced to sell because the death of the person who wants to pass it on.