I understand all that. The land can easily escape executor and probate fees as well as capital gains by way of TOD.  It is all the personal property that I was curious about, having read some novel approaches which are apparently not well established even in the "professional" circles, or at least not for the faint of heart.

I bought my main small farm in the mid-seventies, and just sold most of the acreage last year on a 2-year land contract. I took the tax hit because the location doomed it from long term farming but made it valuable enough to set me up for the duration -  after taxes. 

I'd just like to avoid taxes on property without fiddling around for the years that may not be be there, and have clean clear cash to put into POD accounts for recipients.

Thanks all for your thoughts.