Many farm families expect estate tax to be the big succession surprise, but...

https://stateofseo.com/what-happens-if-heirs-inherit-and-sell-right-away-after-death/

Many farm families expect estate tax to be the big succession surprise, but income tax can hit harder. See how depreciation recapture on paid-off equipment and the basis step-up for inherited assets can change what heirs owe—and what to plan for.