Getting Started
Information Files
Getting Started in Farming: Inheriting a Farm  – C4-07    
Getting Started in Farming: On the Home Farm -- C4-08  
Getting Started in Farming: Part-time or Small Farms -- C4-09  
Understanding Farm Business Transfers -- C4-10  
Planning your Future Together -- C4-11    
Critical Success Factors for Business Transfers -- C4-12    
Constructing a Farm Succession Plan: Elements to Consider -- C4-17  
Newsletter Articles
Aging Iowa farmers and the anticipated farmland transfer -- November 2023        
Planning for end-of-life costs and expenses -- October 2023        
Assembling your estate planning team -- March 2023        
Seminar addresses multigenerational farm transitions -- December 2018        
Business Arrangements
Information Files
Dividing Business Income -- C4-16  
Business Arrangements -- C4-40  
Examining Your Farm Business Choices -- C4-41  
Wage and Incentive Agreement -- C4-42    
Farm Business Operating Agreement -- C4-43  
Enterprise Operating Agreement -- C4-44    
Labor and Machinery Sharing Agreement -- C4-45  
Partnership -- C4-46  
Corporation -- C4-47  

Evaluating Your Estate Plan
Newsletter Articles
Federal Gift Taxes -- C4-23
Federal Estate Taxes -- C4-24  
Iowa Inheritance Tax -- C4-25  
Estate Planning Terms -- C4-50    
Forms of Property Ownership -- C4-51    
Business Entities -- C4-52    
The Estate Settlement Process -- C4-53    
Powers of Attorney and Other Forms of Substitute Decision Making -- C4-54    
Farm Transfer Strategies -- C4-55    
Retirement Planning for Farm Families -- C4-56    
Estate Planning Questionnaire -- C4-57    
Estate Planning Goals -- C4-58    
Trusts as an Estate Planning Tool -- C4-59    
Estate Planning Attorneys: Finding One Who Can Work For You -- C4-61    

Transferring Assets & Management
Information Files
The Farm Business Transfer Process -- C4-13
Transferring Business Management -- C4-15    
Transferring Business Ownership -- C4-80    
Income Tax Considerations When Transferring Depreciable Farm Assets -- C4-81    
Transferring Breeding Livestock -- C4-83    
Transferring Crops and Market Livestock -- C4-84    
Transferring Ownership of Farm Machinery -- A3-32    

Making It Work
Information Files
Developing Good Family Business Relations -- C4-70
Improving Business Communications Skills -- C4-71    
Making Family Business Decisions -- C4-72    
Designing Business Teams -- C4-73  
Resolving Family and Business Conflicts -- C4-74  
Developing Capable Business Managers -- C4-75  
Keys to Successful Business Transfers -- C4-76    
Are You Transferring Management? -- C4-77    
Iowa Farm Transition Case Studies -- C4-78    

Related Websites

Center for Agricultural Law and Taxation

Beginning Farmer Center

Iowa Ag Developmemnt Division

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