The advent of portability1 for deaths after 2010,2 the recent run-up in farmland values,3 and the unusually low relative farmland values under one option of the special use valuation election4 have combined to provide encouragement to consider making the special use valuation election, even in estates where there was no present advantage in so doing. The objective is to increase the remaining, unused federal estate tax deceased spousal exclusion amount in the estate of the first of a couple to die which could be used at the death of the surviving spouse. The decision is, however, fraught with uncertainty and could prove disadvantageous in the estate of the surviving spouse.