Be Careful in Using Discounted Land Values in Sales to On-Farm Heirs
Date
2011-06-10
Authors
Harl, Neil
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Abstract
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.