<?xml version="1.0" encoding="UTF-8"?><urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9" xmlns:news="http://www.google.com/schemas/sitemap-news/0.9"><url><loc>https://www.farmcpareport.com/p/gifting-farm-assets-to-a-dying-spouse</loc><news:news><news:publication><news:name>Farm CPA Report</news:name><news:language>en</news:language></news:publication><news:publication_date>2026-07-29T12:31:30+00:00</news:publication_date><news:title>Gifting Farm Assets to a Dying Spouse for a Full Step-Up</news:title></news:news></url><url><loc>https://www.farmcpareport.com/p/2025-arcplc-limit-is-really-150880</loc><news:news><news:publication><news:name>Farm CPA Report</news:name><news:language>en</news:language></news:publication><news:publication_date>2026-07-28T12:32:45+00:00</news:publication_date><news:title>2025 ARC/PLC Limit is Really $150,880</news:title></news:news></url></urlset>