Source: USA TODAY, 11/8/17

Many people think the estate tax is for high rollers. An individual exemption of $5.5 million should be more than enough for anyone, they say. But things are a little different for farmers. We are land rich but cash poor. According to the 2012 Census of Agriculture, 22% of the farms in Iowa were 500 acres or larger — more or less the size farmers will need to make a full-time living on their own property.

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