Tax Considerations
Major Tax Considerations When Transferring Assets, University of Minnesota Extension, Transferring the Farm Series: #3
www.extension.umn.edu/distribution/businessmanagement/DF6304.html
Two-Generation Farming: Transferring Machinery and Livestock, Iowa State University Extension, Pm-1474d, November 1998
www.extension.iastate.edu/Publications/PM1474D.pdf
Resources
- Ag Decision Maker
- Drafting an Operating Agreement
- Sample Articles of Organization [PDF]
- Sample Operating Agreement [PDF]
- Writing a Business Plan for
a Farm-Related Business - Planning for Exit and Succession and Transferring Farm Assets
- Legal Organization Resources
- Machinery Sharing Arrangements and USDA Commodity Payment Eligibility
- Farm Payment Eligibility Resources
- Tax Considerations