Not true. We barely skated under having to pay 40% on my mom’s share of the farm when she died and I want to continue to farm. That was just this year.
STOP!
You’re confusing PeterPrinciple
Then you had a piss poor attorney working for you. Special use valuation is something that can be done after the fact.
The only ones paying are those doing very poor estate planning.
But I suspect the REAL problems was siblings involved that wanted money.
And when was this problem of paying 40%? It was a problem several years ago but changes have been made. Get current.