摘要：A majority of Minnesota farm families have not named a farm business successor or developed an up-to-date farm business transition and personal estate plan. The collaborative Extension program effort described here focuses on introducing farm families to business transfer and estate planning processes, enabling them to develop and implement such plans. Findings suggest that farm family participants gained increased understanding of farm business transfer and estate planning. Furthermore, a substantive percentage of participants reported completing and implementing a business transfer and personal estate plan as a result of attending a program seminar.
关键词：farm transition ; farm transfer ; estate planning ; program impacts ; program outcomes
