Social and Behavioral Sciences Commons^™

Attitude Comparison Among South Dakota Family Members Regarding Estate Planning And Farm Transitions, Heather Gessner

Electronic Theses and Dissertations

Estate planning and intergenerational farm transitions are the focus of research and extension programs across the nation due to the potential tax consequences faced by farm operations, retirement funding options available and utilized by farmers, changes in asset transition tools available, and communication (or lack of communication) issues related to bringing an heir back to the family operation.
Past plans for research projects and extension programming developed across the nation and in South Dakota (SD), were created with many assumptions regarding the attitudes of farm family members towards the transition of ownership of the operational assets and personal assets of …