Honestly, I’m a little concerned that the estate tax is hurting family-owned businesses. I read the following in a Wichita Eagle article, and suddenly it really hits home: There are numerous examples where families had to sell their businesses to pay taxes when the founder died and the estate was taxed, often at a rate of 50 percent. This happened to the Joe Robbie family in Miami, forcing the sale of the Miami Dolphins. It tears me up to know that the estate tax is forcing owners of professional football teams to sell their teams because they can’t foot the tax bill. So sad. Fortunately, more family businesses now employ effective estate planning to avoid this tragic scenario. But interestingly, the failure rate is the same even in countries like Australia where there is no estate tax. This suggests there may be other predicating factors. Research now indicates that up to 70 percent of transition failures are due to a lack of trust and communication among family members. Stories are rampant in the news about family members -- some who work in the business, some who are owners but not employees -- who can't get along. Businesses are "taken down" by legal battles and the fees that accompany them, or by a power struggle for control of the company, which cripples the ability to continue to do business. Ah. Never mind.