An intergenerational farm transfer: when to start handing over the reins?

被引：1

作者：

Tetteh, Iuliia ^{[1
]}

Boehlje, Michael ^{[2
]}

机构：

[1] Illinois State Univ, Dept Agr, 134 Ropp Agr Bldg, Normal, IL 61790 USA

[2] Purdue Univ, Dept Agr Econ, Agr Econ, 660 Krannert, W Lafayette, IN 47907 USA

来源：

INTERNATIONAL FOOD AND AGRIBUSINESS MANAGEMENT REVIEW | 2019年 / 22卷 / 03期

关键词：

intergenerational farm transfer; estate and succession planning; farmer productivity; farm family living expenses;

D O I：

10.22434/IFAMR2018.0002

中图分类号：

F3 [农业经济];

学科分类号：

0202 ; 020205 ; 1203 ;

摘要：

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.

引用

页码：429 / 434

页数：6

共 34 条

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