文章基本信息

标题：Multiyear Succession and Estate Planning for Farm and Ranch Families
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作者：Jon Hogge ; Ben Eborn ; Joel Packham 等
期刊名称：Journal of Extension
印刷版ISSN：0022-0140
电子版ISSN：1077-5315
出版年度：2017
卷号：55
期号：4
出版社：Journal of Extension, Inc.
摘要：Farm succession and estate planning pose difficult challenges for farmers. Idaho farmers generally do not have a business succession plan or an estate plan. Due to the complexities of farm management, University of Idaho Extension personnel partnered with the Idaho Barley Commission and the U.S. Department of Agriculture Risk Management Agency to develop a novel multiyear educational program. This program focused on introducing farm families to succession, retirement planning, and tax management strategies and motivating them to build and implement relevant plans. Findings indicate that participants increased their knowledge of succession and estate planning and completed and implemented major aspects of their management plans.
关键词：estate planning ; farm succession ; retirement planning ; farm transition ; generational farming