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Farmland Legacy


Sower’s Legacy Farmland Fund is a first-of-its-kind solution to one of the largest threats to American farmers – succession. Contributing your farm into the Legacy Farmland Fund allows farm owners to receive financial gain, farms to stay in production and legacies to be preserved.

Preserve & Protect

I saw succession planning issues tear families apart time and time again along with producers losing acres to farm.

I felt called to create a solution that preserves family legacies and helps farmland owners benefit financially from their land.”            

Eric Mueller, Founder

Eric’s Been Busy

Listen to Eric’s interview with Judy Stratman on

WNAX 570 Radio, Yankton.

Listen Now

Why a 721 Farm Contribution Fund?

A “hard” Farm Asset

As a 721 Farm Contribution Fund, Landowners receive Fund Units in exchange for contributing the farm into the Fund. 


Becomes Liquid

The Contributor can then retain the Fund Units and take advantage passive returns from the  portfolio of farmland assets. Or, the Contributor can exercise, gift or bequeath their Units. 

And Defers Capital Gains.

Even while capital gains are deferred, Contributors still have rights to determine the farm’s tenant and utilize the land for recreational activity. 

Contributors can retain control over the tenant decision making process to continue farming the land and also can repurchase the farm in the future.

Unit ownership leaves the
estate intact with no capital gains, plus the flexibility to gift, bequest, or liquidate in flexible increments.

Unit holders have access to liquidity after the 1-year contribution period has expired; access that doesn’t require the sale of the asset.

Professional farm managers maximize returns with the right leases, oversight, capital improvements and partnerships.

Ownership in a broad portfolio means access to revenue sources like wind, solar, wetlands, easements, mineral rights, etc.

Diversify holdings and insulate against factors that are often
outside of an individual landowner’s control.

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