With the realization that repeal of the federal estate tax and generation skipping transfer tax was unlikely for periods after 20091 (and that the two transfer taxes would very likely survive after 2009 without interruption) along with reintegration of the federal gift tax into the federal estate tax and with the survival of the new income tax basis at death,2 came increased attention to strategies for minimizing federal estate tax for those with larger estates. One of those strategies involves the issue of eligibility of farm and ranch estates for special use valuation3 and also, in the same estate, for a discount for minority interest in the land-owning entity.