Funding the marital and non-marital shares in a farm or ranch estate is always an important decision if a spouse survives unless all property is left outright to the surviving spouse.
"Funding Marital and Non-Marital Deduction Portions: The Possibility of a Discount,"
Agricultural Law Digest: Vol. 7
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol7/iss16/1