if you have a farm or business... form a trust and sell the business to the trust and you and your kids into it.
the trick is... a trust is a legal entity... and cannot die
if the current head of the trust dies, another would take their place... ie: your kids
death taxes never come into the picture.
you could also have the trust hold all your property as well... again keeping the greedy fedgov from touching it
(if they move to change the laws regarding a trust... the just make a corporation with shareholders and a CEO... same result)
Ten years ago I had all I had put into a trust for my daughter. Screw the government. I had a tax lawyer figure out the means to do this and was one of the best $1000 I ever spent.