I can think of a number of "land improvement gone wrong" conditions where the seller not only had to take back possession, but then had to deal with the consequence of "improvements" such as when the buyer was never seen again after the following:

Built self-storage units with the door sides encroaching on a BP station, got sued into bankruptcy, and the seller had to remove the buildings. That meant dealing with the renters and the storage unit contents. One had gypsum and asbestos in it. And self-storage unit owners can tell you horrendous stories such as, there was a Bozeman MT unit with the ex-wife's and kids' bodies in there, because the second wife decided to stop paying the monthly rent on what she was told were the first wife's "household goods."

Graded and fenced the lot for semi-tractor storage for when their field kitchens and laundry/shower units were parked on the off-season for fire camps; left the kitchen unit full of food, including (what had been) frozen chicken carcasses. Someone noticed the dripping from that unit, called in the hazmat squad...

Dumped a bunch of tires "to be recycled." They swore they would haul in a shredder and truck away the end result. That part never happened.

One thing worse than the kids inheriting taxable cash flow would be them inheriting one of these scenarios. A relative inherited a residence in CA, and I had to help with a contractor working to prep it for sale. They came across WW II canisters of hazardous materials ("sheep dip"); they had to evacuate the entire neighborhood (apparently, since I only learned about it when the emergency response people called me). Fortunately, there is some disposal provision when it relates to the military, so I wasn't held financially responsible for the event or consequence.

It's like selling a car on payments and letting them drive it away, into traffic. Good luck with that.