App Store Connect Help:

Note: App transfers are not allowed while participating in the new App Store Small Business Program. If you initiate an app transfer after December 31, 2020, or accept a transfer of an app that was initiated after December 31, 2020, you will no longer be eligible to participate in the program.

So, even if you take over a small, defunct app, you cannot reap the benefits of the Small Business Program.

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