Farm & Land Owners

The Farm and Land Transition Guide

Planning a sale, lease, or succession for appreciated agricultural land.

Cover of The Farm and Land Transition Guide
What's Inside

What you'll find in this guide

Why you're not limited to exchanging farmland for more farmland

How special use valuation and conservation easements actually work

Depreciation recapture on improvements, separate from the land itself

A comparison of sell, lease, exchange, or transition to the next generation

Farmland carries planning considerations that don't apply to other real estate — special use valuation, conservation easements, crop-share leases, and a market with its own cycle. This free guide walks through your options, with the land-specific issues that come with each.

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This material is for educational and informational purposes only and does not constitute investment, tax, accounting, or legal advice. Delaware Statutory Trusts are illiquid, involve sponsor and real estate risk, are generally available only to accredited investors, and may result in loss of principal. Insight Investment Advisers — decision-first, product-second.