make the estate/death tax/penalty exempt up to the worth of the average family farm
160 acres x $10,000 per acre + $1M in farm equipment
and +$1M in assundry/land improvbements called a home, etc. = $3.6 Million USD
then tax the hell out of the rest....
I was thinking about $5M as the tax-exempt death/estate exemption
not like Myth Rmoney would care...