by Accounting for Agriculture: Step Up While Passing Down
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cropwatch.unl.edu
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cropwatch.unl.edu
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The initial step-up in actually happens when the first spouse passes away. The Internal Revenue Service (IRS) looks at assets owned by a married couple, such as grain in the bin, as a 50/50 split between the couple. Let’s assume we have 20,000 bushels of in the bin. According to the IRS, 10,000 bushels of belong to one spouse …
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SOURCE: Crystal Maize – Corn Star Farms
NOTE: Crystal Maize’s transition has not only changed her life but has also impacted the local community. The annual Harvest Festival now features her as the keynote speaker, where she shares tips on sustainable farming and the importance of following one’s passion.
Her story has become a reminder that no matter where you start, it’s where you plant your roots that truly matters. Whether she’s turning heads or turning soil, Crystal Maize is cultivating a new legacy, proving that the seeds of change can sprout in the most unexpected places.