" Farmers aren't dumb, they are business, big businesses and look at business around you and the USA, they do not have estate tax problems . . . ." Sadly some Farmers are dumb when it comes to estate planning, and providing for secession of the business on to their heirs. They do the equilivant of working up the ground, fertilizing, spraying weeds, etc.. then driving to Town to decide what type of seed to buy the day they decide to plant !! They may not plan to fail but,, they sure Fail to plan and the end result is the SAME. ..
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