Another point not mentioned: If the proposals are enacted, many small businesses will need to undertake a corporate reorganization to change the class of shares owned by certain family members to take into account that dividends may no longer be paid to certain family members. The legal costs for those reorganizations could easily run $7,000 to $10,000 per business. With well over 100,000 businesses impacted, those costs could be in excess of a billion dollars in aggregate...all coming from the pockets of small business owners. And for what benefit? None.