It may. I don't really know the answer to that question, because it's something one would have to study a little more carefully.
I do know that succession planning is a huge issue for small business. Of course, selling a small business itself is important. That's where the lifetime capital gains exemption comes in. However, we also have to think about rollover provisions under capital gains taxes and incentives for encouraging initial public offers, like the ones we have in the United States.