We run a very very small cattle operation. The land used to run the operation is paid for, all operations are paid for with cash. Nothing is financed. If we ceased to operate tomorrow, we would have no bills that need to be paid and could sell our cattle to get money back out of the business. Should we classify as "at risk" or "not at risk"? It seems to me it should be not at risk as we would not be required to pay out any cash if our operation ceased to exist any more. Please advise. The IRS Publication is confusing and only deals with loans and such.
