Farm families often worry about estate tax, but the bigger surprise can arrive...

https://papa-wiki.win/index.php/Is_It_Better_to_Transfer_Farm_Assets_During_Life_or_at_Death%3F

Farm families often worry about estate tax, but the bigger surprise can arrive on an income-tax return. An article explains how selling or transferring paid-off machinery can trigger depreciation recapture, a tax on deductions the farm claimed earlier