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Passing family farms and ranches on to the next generation is challenging, and future changes to federal inheritance tax could make this process even more difficult and expensive. Many Montana producers have had to deal with paying the “death tax” for a business that is simply being passed down to the next generation, and this added expense is a serious challenge to the financial viability of the business. Estate planning is a complicated, time-consuming process that takes away funds and energy from producers who are committe...