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Estate Planning for the Family Farm

6a017d3e6b2617970c01901d058be3970b-320wi.jpg"With the aging of the farm population, and particularly with the rapid appreciation of land values and the assets, there certainly is a need to plan how those [farm] assets are going to be transferred and if you want the business to continue," said Ron Durst, a tax specialist at the USDA's Economic Research Service.

Artful Estate Planning Critical for Family Art Collections

post12.jpgf a family wants to hold on to artwork that has been collected over a lifetime, there can be a significant liquidity problem for the estate. Valuation discounts can help, but based on the recent Tax Court decision in the Estate of James Elkins, perhaps not as much as some might hope.

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