Home > Iowa State University Digital Press > Journals > Agricultural Law Digest > Vol. 20 (2009) > No. 13
Article Title
Abstract
For a husband and wife, the pattern of asset ownership in retirement is often a continuation of the way assets were owned in earlier years, whether the assets were owned by an entity, in co-ownership or by one or the other of the couple. However, that can produce expected (and undesirable) outcomes during the retirement years, particularly in terms of self-employment tax liability1 and the handling of passive losses.2 The prudent planning approach is to review the way assets are held well before retirement.
Recommended Citation
Harl, Neil E.
(2009)
"Consequences of Land Ownership Patterns in Retirement,"
Agricultural Law Digest: Vol. 20
:
No.
13
, Article 1.
Available at:
https://lib.dr.iastate.edu/aglawdigest/vol20/iss13/1
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Agricultural and Resource Economics Commons, Agricultural Economics Commons, Agriculture Law Commons, Public Economics Commons
