Structuring the Farm and Ranch Operation for Business and Estate Planning

Authors

Herbert M. Brugh, Barney & Carter, P.C.Follow

Abstract

I. Introduction

II. The Farm and Ranch Unit … A. Business Life Cycle … B. Business Characteristics

III. The Farm and Ranch Industry … A. Supply, Production, and Marketing Structure … B. Real Estate: Market Value and Unit Size … C. Operation Financing … D. Management and Business Technology … E. Industry Demography

IV. Economic Analysis … A. The Economic Elements … B. Salvaging the Lost Elements

V. Operation Financing … A. Common Methods of Financing … B. Equity Financing

VI. Economic Analysis in Estate Planning … A. The Business Life Cycle … B. The Business Entity as a Solution to Difficult Estate Problems … 1. The Noncontinuing Operation … 2. The Ongoing Operation

VII. Structuring the Ongoing Entity

VIII. Benefits and Caveats

IX. Conclusion

Recommended Citation

Herbert M. Brugh, Structuring the Farm and Ranch Operation for Business and Estate Planning, 54 Neb. L. Rev. 262 (1975)
Available at: https://digitalcommons.unl.edu/nlr/vol54/iss2/3