Year-end Sale % OFF 
Abstract
This case illustrates a challenging management decision faced by the family farm: when should they bring the younger generation to the farm full-time? Under consideration is a critical trade-off between the firm’s growth and transfer tax implications that drives the farm transfer decision. Industry practitioners and students are asked to use the results of the intergenerational farm transfer simulation model to evaluate this trade-off and provide an effective recommendation. The case can be used as part of succession/estate planning workshops attended by agricultural producers, farm managers, agricultural lenders, as well as in Master’s level courses in agricultural finance and farm management.
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