I think the first step in

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Comment Snippet:  <p> I think the first step in passing on the assets is to form a family limited partnership. Then get some reputable experienced firm to advise you on a discount on the shares that will stand up.Then start gifting those shares before the $5,000,000 lifetime exemtion expires. A husband and wife can gift a pretty good farm at this time and it may be the last chance to pass it on to someone other than the IRS!</p>
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