NCBA is proud of the strong female leadership within our membership. On this episode of "Beltway Beef: Tax Talks," Margaret Ann Smith from Virginia, Janet Crow from Missouri, and June Kester From California discuss how stepped-up basis is a critical tool in generational transfer of family-owned farms and ranches. As decision makers in their businesses, they have first-hand experience in the burdensome, costly, and extensive process of transition planning. Certainty in the federal tax code is critical to ensure that the future generation can build on the good work of today's farmers and ranchers.