Minding Ag's Business

Loss Leaders on Insurance

Real federal and state capital gains rates that sometimes peak above 40% should encourage more seller-financed land sales, says CPA Chris Hesse. DTN photo by Elizabeth Williams.
Admittedly my friend Zach probably isn't paying full market value for his uncle's share of an irrigated specialty farm, but the size and responsibility of his multi-million dollar, 30-year note still keeps the young farmer up nights.

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