Farm families may plan for estate tax and still get blindsided by income tax....

https://www.pop-bookmarks.win/farm-heirs-may-fear-estate-tax-but-income-tax-can-cost-more-see-how-old-gear

Farm families may plan for estate tax and still get blindsided by income tax. Learn how depreciation recapture can make “paid-off” equipment costly for heirs, and how a basis step-up can reduce taxes when they sell inherited assets.