Most farmers are aware that Congress made major changes in the tax laws governing estate transfers last December. Unfortunately, the new changes only run through the end of 2012. Dr. Neil Harl talks about the impact those changes can have, particularly regarding the new $5 million income exclusion, in this interview at his home in Ames, Iowa. Dr. Harl recently published the 16th edition of his book, “Farm Estate and Business Planning,” which covers the new tax laws.