No. I would agree that we need to spend some time making sure that we come up with a solution that allows most transactions to fit within the criteria, and has hallmarks for a bona fide transition of family business. Also, when there might not be a full and complete transition, but a plan is in place, it should at least be treated as a capital gain, and be taxed not at a punitive rate, but the same as it would be for a sale to a third party.
On May 7th, 2019. See this statement in context.