For most family farmers, passing a successful farming operation on to the next generation is important for many reasons, including preserving a particular heritage and way of life. Managing Debt to Prepare for a Farm Transfer provides an introduction to key estate planning concepts for the family farmer, with an emphasis on planning for how a farm debt is handled after the farmer’s death. This booklet provides specific information for farmers who have direct loans from the U.S. Department of Agriculture’s Farm Service Agency (FSA).
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