Farm owners typically have the opposite asset balance. They have invested all of their earnings into increasing and improving farm real estate, often even including “investing” their retirement funds into it. By doing so they are typically “real estate rich and cash poor.” This imbalance provides them with a strong real estate asset to generate business profits but a weak cash position to pay estate taxes. If a farm owner is the final operator of the farm business then the assets can be sold to pay the estate tax liability. If the “next generation” desires to continue, this is where the financial challenge occurs.