Focus on Succession first, then Estate Planning

Focus on Succession first, then Estate Planning

Less than 2% of family farms are subject to federal estate taxes (under current laws).

Contrary to consumer perception: 98% are family-owned.

One of the top priorities for these 98% is to see them stay in the family and pass down from one generation to the next. Yet, many of them focus on estate planning tools like Wills & Trusts which contain multiple pages of provisions designed only for estate tax purposes.

My farm insights as we begin a new year with new goals is to focus on your farm's succession first, then let the rest fall into place.

Some questions to ponder as you consider your farm's succession:

  • How do you define a successful farm transition outcome?
  • Is seeing the farm continue a priority?
  • Who are the players in your family?
  • Who's are the managers/future leaders?
  • What are the farm assets?
  • Day-to-day operations vs long-term land ownership?
  • Divide assets or keep them together?
  • Where, When & How to distribute them?
  • And, Why? What is your farm's origin story?


Increases in farmland values and farm equipment have also increased many family farm's equity on their balance sheets. Asset protection, wealth preservation, and teaching & training the next generation how to manage their future inheritance have never been more important regardless of estate tax laws.

May I start this new year with a toast that your estate planning documents are filled with pages and pages of farm continuation provisions which complement your long-term succession goals. What may seem complicated will actually simplify the transition later.

Estate planning should never only be about estate taxes.


Hello, my name is Mike Downey and I help farmers and ag professionals grow, diversify and transition their family legacies through farm business coaching and written farm succession plans.

Robert Hodges

Member at BrownWinick

2 个月

I certainly agree that estate TAX planning can't be the only driver of a successful farm transition plan. The important factors you mention, however, are components of an estate plan involving a farm operation. Estate tax planning and estate planning aren't necessarily the same.

Keith Dickinson, CFP?, CAC, RICP

Business Consultant at Farm Credit East, ACA

2 个月

Great summary. I often tell my clients that estate planning is the easy part… it’s all just math and matching the right tool to the job… succession planning is where we roll up the sleeves for the real work.

Michael Ming, ARA Broker

Alliance Ag Services | Lee & Associates - Central California -- Alliance Appraisal

2 个月

Great insight for farming families that have little to no succession planning let alone estate planning ideas or strategies in place. Working in agriculture valuation, consulting, and brokerage in California I see it in all stages. The lack of preparation can devastate a family for generations.

Joe Villines

Owner at Halfacre Farms

2 个月

It's no secret that our farm business is in danger, and we're just a small farm anyway. Our current financial advisor has more interest in selling us insurance than planning for succession. Can you guide us through the process? I don't want to lose our properties because one of us goes into a nursing home. We want to plan now so we can keep what we have in our family forever.

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