Quote for the Day

Farm and ranch estate planning and business planning involve countless choices and numerous wrenching decisions but none that ranks with pursuing fairness between and among the heirs.10 In almost every situation where it is planned for the farm or ranch business to continue into the next generation, and it appears that there will be both on farm heirs and off-farm heirs, the issue of fairness is paramount if one of the objectives of the parents as property owners is to assure harmony within the family after the deaths of the parents.

Neil E. Harl, Farm and Ranch Estate (and Business) Planning–Part 1, Farms and Ranches, March 2015

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