Farm Property Transfers – The Basics

SKU: 30_44_04

This paper discusses the rules for the transfer of farm property by providing an overview of the appropriate legislation for each type of special farm property that may qualify for a rollover. It also deals with capital gains exemption, and the difference between that exemption and a rollover. The paper contains testamentary and inter-vivos rollover flowcharts.

This paper was presented at the Wills & Estates’ 44th Annual Refresher in 2011.

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