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Subject Description: Estate planning is the development of a system to transfer the ownership of property to others in a manner that achieves the goals of the original property owner, and agricultural estate planning can be an especially complex endeavor. While individual state laws may impact the effectiveness or availability of certain planning devices, business entities, and rules governing succession of property, the Internal Revenue Code primarily governs the major tax issues associated with estate planning. This scope of this subject area will be developments in this area, with an emphasis on legal developments affecting the agricultural sector.
Subject Description: Estate planning is the development of a system to transfer the ownership of property to others in a manner that achieves the goals of the original property owner, and agricultural estate planning can be an especially complex endeavor. While individual state laws may impact the effectiveness or availability of certain planning devices, business entities, and rules governing succession of property, the Internal Revenue Code primarily governs the major tax issues associated with estate planning. This scope of this subject area will be developments in this area, with an emphasis on legal developments affecting the agricultural sector.
