Effect of new tax plans on inherited assets?

I was reading this article on Biden’s new tax plans and had a few questions. They propose the following situation where these new laws would come into play.

Consider, for example, an entrepreneur who started a business decades ago that’s now worth $100 million. Under the current tax regime, the business would pass to the family without a capital gains tax. Instead, the value of the business would be “stepped-up,” or adjusted to its current value, and the heirs would only pay a capital gain if they later sold at a higher valuation.

Under Biden’s plan, the family would immediately owe a capital gains tax of $42.96 million upon death, reflecting the capital gains rate of 39.6%, plus the net investment income tax of 3.8%, minus the $1 million exemption, according to the Tax Foundation.

In addition, if the estate tax remains unchanged, the family would also face an estate tax of 40% on the $57.04 million of remaining value of the assets. Including exemptions, the estate tax would amount to $18.13 million.

The combined estate tax and capital gains tax liability would total $61.10 million, reflecting a combined effective tax rate of just over 61% on the original $100 million asset, according to the Tax Foundation. The rate could go even higher when including potential state capital gains and estate taxes.

Is it common for people that inherit large businesses to have enough money saved to pay a tax like this? Or would most of their net worth be tied up in their inherited business and they don’t have this kind of money lying around? How would they go about paying this tax if their entire worth is contained in their business?