diff --git a/core/modules/comment/migration_templates/d6_comment.yml b/core/modules/comment/migration_templates/d6_comment.yml
index ade18f9..a7ffc9d 100644
--- a/core/modules/comment/migration_templates/d6_comment.yml
+++ b/core/modules/comment/migration_templates/d6_comment.yml
@@ -9,10 +9,9 @@ source:
 process:
   cid: cid
   pid:
-    plugin: entity_parent
+    plugin: migration
     migration: d6_comment
     source: pid
-    none: NULL
   entity_id: nid
   entity_type: 'constants/entity_type'
   # field_name & comment_type is calculated in
diff --git a/core/modules/comment/migration_templates/d7_comment.yml b/core/modules/comment/migration_templates/d7_comment.yml
index dac9232..5845999 100644
--- a/core/modules/comment/migration_templates/d7_comment.yml
+++ b/core/modules/comment/migration_templates/d7_comment.yml
@@ -9,10 +9,9 @@ source:
 process:
   cid: cid
   pid:
-    plugin: entity_parent
+    plugin: migration
     migration: d7_comment
     source: pid
-    none: NULL
   entity_id: nid
   entity_type: 'constants/entity_type'
   comment_type: comment_type
diff --git a/core/modules/migrate/src/Plugin/migrate/process/Migration.php b/core/modules/migrate/src/Plugin/migrate/process/Migration.php
index 5017437..6a24495 100644
--- a/core/modules/migrate/src/Plugin/migrate/process/Migration.php
+++ b/core/modules/migrate/src/Plugin/migrate/process/Migration.php
@@ -155,7 +155,7 @@ public function transform($value, MigrateExecutableInterface $migrate_executable
   }
 
   /**
-   * Skips the migration process entirely if the value is NULL.
+   * Skips the migration process entirely if the value is FALSE.
    *
    * @param mixed $value
    *   The incoming value to transform.
@@ -163,12 +163,9 @@ public function transform($value, MigrateExecutableInterface $migrate_executable
    * @throws \Drupal\migrate\MigrateSkipProcessException
    */
   protected function skipOnEmpty($value) {
-    foreach ($value as $v) {
-      if (!is_null($v)) {
-        return;
-      }
+    if (!array_filter($value)) {
+      throw new MigrateSkipProcessException();
     }
-    throw new MigrateSkipProcessException();
   }
 
 }
diff --git a/core/modules/migrate_drupal/src/Plugin/migrate/process/EntityParent.php b/core/modules/migrate_drupal/src/Plugin/migrate/process/EntityParent.php
deleted file mode 100644
index 98f33ca..0000000
--- a/core/modules/migrate_drupal/src/Plugin/migrate/process/EntityParent.php
+++ /dev/null
@@ -1,31 +0,0 @@
-<?php
-
-namespace Drupal\migrate_drupal\Plugin\migrate\process;
-
-use Drupal\migrate\Plugin\migrate\process\Migration;
-use Drupal\migrate\MigrateExecutableInterface;
-use Drupal\migrate\Row;
-
-/**
- * Looks up the parent of an entity.
- *
- * Like 'migration', but if it sees the value zero, just returns the value of
- * 'none'.
- *
- * @MigrateProcessPlugin(
- *   id = "entity_parent"
- * )
- */
-class EntityParent extends Migration {
-  /**
-   * {@inheritdoc}
-   */
-  public function transform($value, MigrateExecutableInterface $migrate_executable, Row $row, $destination_property) {
-    if (is_numeric($value) && $value == 0) {
-      return $this->configuration['none'];
-    }
-
-    return parent::transform($value, $migrate_executable, $row, $destination_property);
-  }
-
-}
diff --git a/core/modules/taxonomy/migration_templates/d6_taxonomy_term.yml b/core/modules/taxonomy/migration_templates/d6_taxonomy_term.yml
index e179d2e..cd1601d 100644
--- a/core/modules/taxonomy/migration_templates/d6_taxonomy_term.yml
+++ b/core/modules/taxonomy/migration_templates/d6_taxonomy_term.yml
@@ -13,11 +13,16 @@ process:
   name: name
   description: description
   weight: weight
+  parent_id:
+    - plugin: skip_on_empty
+      method: process
+      source: parent
+    - plugin: migration
+      migration: d6_taxonomy_term
   parent:
-    plugin: entity_parent
-    migration: d6_taxonomy_term
-    source: parent
-    none: 0
+    plugin: default_value
+    default_value: 0
+    source: '@parent_id'
   changed: timestamp
 destination:
   plugin: entity:taxonomy_term
diff --git a/core/modules/taxonomy/migration_templates/d7_taxonomy_term.yml b/core/modules/taxonomy/migration_templates/d7_taxonomy_term.yml
index d8c78b6..7546660 100644
--- a/core/modules/taxonomy/migration_templates/d7_taxonomy_term.yml
+++ b/core/modules/taxonomy/migration_templates/d7_taxonomy_term.yml
@@ -7,17 +7,16 @@ source:
 process:
   tid: tid
   vid:
-    plugin: entity_parent
+    plugin: migration
     migration: d7_taxonomy_vocabulary
     source: vid
   name: name
   description: description
   weight: weight
   parent:
-    plugin: entity_parent
+    plugin: migration
     migration: d7_taxonomy_term
     source: parent
-    none: 0
   changed: timestamp
 destination:
   plugin: entity:taxonomy_term