In today's podcast Paul has a conversation with Jim Parry and Cameron Rafati of Iron Ridge Advisors. Most farmers will enter into a 1031 exchange when they sell farmland to defer the income tax. Most prefer rolling it into farmland, but in many situations they either can find good land to invest in or they run up against the 45 day deadline. Jim and Cameron provide an opportunity for farmers to still defer the tax by utilizing a Delaware Statutory Trust (DST). In the podcast we review how a DST works and when it is and is not appropriate for farmers.