Most farmer operations are classified as asset rich and cash poor. This means that the estate tax can only be paid through the sale of land, equipment, or (in the instance of ranchers) livestock and breeding stock.
This means that your children will have to sell at least half (if your lucky) of the assets you spent your lifetime to achieve, just to pay a punitive tax. Many farms can no longer operate without the essential equipment and/or assets that had to be sold in order to pay this punitive tax.
I will do all I can to ensure the fruits of my labors are passed down to my children. Being forced to give away half of everything I own upon my death accomplishes nothing, other than a socialist's smile.