Yes. I have spoken to people who have dealt extensively in farm and intergenerational transfers. They believe this tax burden placed on the next generation, as opposed to what it would be if a business was sold to a complete stranger, is just unacceptable. With your small business background that you just mentioned, I think you can see that if it were 2% or 3% it might be negotiable, but paying 34% or more on the dividend is quite different from being able to utilize the capital gains exemption.
On March 2nd, 2021. See this statement in context.