Owning farmland
https://www.extension.iastate.edu/agdm/wholefarm/html/c4-07.html
https://farmlaw.ces.ncsu.edu/wp-content/uploads/2021/09/HEIRS.WORKBOOK-MASTER-FINAL-160-pages.pdf?fwd=no
https://www.kiplinger.com/retirement/estate-planning/604612/keeping-property-in-the-family-with-llcs-and-partnerships
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