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.
Harl, Neil E.
"Be Careful in Using Discounted Land Values in Sales to On-Farm Heirs,"
Agricultural Law Digest: Vol. 22
, Article 1.
Available at: https://lib.dr.iastate.edu/aglawdigest/vol22/iss11/1