Madam Chairwoman and members of the Committee, thank you for inviting me today and giving me the opportunity to discuss the detrimental impact of the estate tax on small businesses and their families. Today, I am speaking on behalf of the National Center for Policy Analysis (NCPA), a nonprofit, nonpartisan public policy research organization dedicated to developing and promoting private alternatives to government regulation and control. NCPA recently started the Family Policy Center, which focuses on finding private solutions to issues faced by women, families, and small businesses.