Ethan Branscum: 721 Exchanges Could Keep Farms in the Family

from Where Landowners Get Their News · host American Farmland Owner with Dave Price

Dave and Ethan talk about how a little-known tax strategy called a 721 exchange could help farmland owners exit land ownership without triggering immediate capital gains taxes. Ethan Branscum of Sower Farmland explains how the structure allows landowners to contribute farmland into apartnership in exchange for units in a diversified farmland portfolio. The approach can also make it easier for families to divide ownership among heirs while still generating income from agriculture.

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This episode is 32 minutes long.

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This episode was published on March 6, 2026.

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