Journal Issue:
Agricultural Law Digest: Volume 22, Issue 11
Agricultural Law Digest: Volume 22, Issue 11
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Cases, Regulations and Statutes
(
2011-06-10)
Publication
Be Careful in Using Discounted Land Values in Sales to On-Farm Heirs
(
2011-06-10)
The rapid run-up in farmland values since 2008 has focused a great deal of attention on ways to transfer farmland to on-farm heirs, either during life or at death (preferably at death for many parents).1 Some suggested planning approaches are sound and are supported by ample authority; others are more questionable and merit scrutiny.