I am old. And not in great health, to boot. I have decided to leave my equipment to a young farming relative, along with the land. Most of it is depreciated down to nothing, so that seems the easiest way to save income tax. I assumed that was why other old timers hang on tight, too. 

There seem to be other plan(s) recommended here, and I am wondering if they have passed IRS muster.

What are other folks' plans?

Thanks for any thoughts.