Farm families often worry about estate tax, but the bigger bill at succession...

https://fast-wiki.win/index.php/How_Do_I_Explain_to_My_Siblings_Why_Step-Up_in_Basis_Matters%3F

Farm families often worry about estate tax, but the bigger bill at succession may come from income tax. Learn how depreciation recapture on paid-off equipment can add up, and how a basis step-up may ease the tax hit when heirs inherit land.