Agricultural Economics Department

 

Cornhusker Economics

Date of this Version

2017

Document Type

Article

Citation

Cornhusker Economics, March 1, 2017, agecon.unl.edu/cornhuskereconomics

Comments

Copyright 2017 University of Nebraska.

Abstract

A 2013 tax law change–the portability rule–can simplify farm and ranch estate planning. But farm and ranch families still need to do estate planning to develop and implement farm or ranch business transition plans so that the farm or ranch can continue to be successfully operated by the next generation.

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