Another option to have on the table for your client.
For estate attorneys, CPAs, trust officers, and bankers — a producer-network path that adds a tax-deferred alternative to the sell / 1031 / estate options your client already knows. Built to work alongside your practice, not around it.
In one paragraph.
A landowner contributes agricultural real estate into a Nebraska partnership under IRC §721. The contribution is not a like-kind exchange and does not require a replacement property; the capital-gains tax that would trigger on a sale is deferred. Where structure allows, the contributing owner enters a lease-back and continues operating. Real-estate brokerage on the acquisition side is handled by Lashley Land & Recreational Brokers, a licensed Nebraska brokerage; title and closing may be handled by Consumer Title & Escrow (an NFN company) at the parties’ election.
Three client outcomes, one intake.
Tax-deferred contribution of agricultural real estate into a partnership. Lease-back where applicable. Diversified interest in place of a single parcel.
Private, member-first transaction through Lashley Land at a flat 3% seller-paid fee. Closing via Consumer Title & Escrow at the parties’ election.
Coordinated handoff to the next generation on the family’s timeline, with the title work and any tax-deferral steps sequenced with the estate plan.
- Presents a fourth option to landowners in plain English.
- Routes clients to the appropriate licensed specialists — tax, exchange, real estate, title.
- Coordinates timeline so the sale and the tax conversation don’t run in parallel disconnected tracks.
- Provides a private, member-first sale channel through Lashley Land & Recreational Brokers when a sale is the right answer.
- Give tax, legal, investment, or securities advice.
- Compete with your advisory practice or replace you in the client relationship.
- Quote returns, valuations, or guarantees.
- Offer a security or solicit investment on this site.
Awareness, not recommendation.
A quiet, defensible way to raise it with a client: name it as an additional option you’ve become aware of, not as your recommendation, and offer to make the introduction if they’d like more information. Something in the shape of:
“There’s a tax-deferred producer-network alternative I’ve become aware of — the Legacy Exchange, out of Nebraska Farmers Network. If you want, I can put you in touch with them alongside the options we’ve already discussed.”
Avoid quoting returns, valuations, or tax outcomes. Position it as awareness and education so the client can make an informed decision — not as your recommendation of a specific structure.