Estate Planning for Farmers and Ranchers addresses the unique estate planning challenges faced by farm and ranch families. The text provides full coverage of gift, income, and estate taxation, plus information on important topics such as:
- Deferral of estate tax
- Unlimited marital deduction
- Special use valuation
- Partnerships and limited liability companies
- Joint tenancies and spousal partnerships
- Interspousal property-holding during lifetime and succession at death
- Trusts
- Multiple entities
- Life insurance
- Retirement planning for farmers and ranchers
- Valuation
- Family-owned business interest
- Post-mortem income tax planning and estate tax planning
- Planning for multistate farm property
- Estate planning for the financially distressed farmer
- Farm-specific accounting and reporting rules
Also find revisions of chapters 4A, 6, 7, and 8.
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