Farm families often worry about estate tax, but the bigger surprise may show up...

https://telegra.ph/Is-It-Smart-to-Move-Assets-Out-of-My-Estate-Before-Death-If-I-Want-Step-Up-10-15

Farm families often worry about estate tax, but the bigger surprise may show up on an income-tax return. See how depreciation recapture can tax years of equipment write-offs, and how a basis step-up may lower the tax bill when heirs sell inherited assets.