英文文献:Farmers' Evaluations and Behavioral Changes due to Attending Farm Transfer and Estate Planning Seminars-农民参加农场转让和财产规划研讨会后的评估和行为变化
英文文献作者:Olson, Kent D.,Hachfeld, Gary
英文文献摘要:
The majority of farm families have not named a successor nor developed an up-to-date farm business transition and estate plan. This program effort was designed to enable these farm families gain a better understanding of the process required and thus develop and implement a farm transition and estate plan. In terms of improving understanding, the workshops were highly successful. Most of the participants indicated their understanding of the main educational points of the workshop improved due to attending the workshop. Almost all indicated they better understood the need for clear goals and communication. Over 90% said they better understood the strategies available for use in a transfer plan; the importance of assessing the financial strength of the farm; and wills, trusts, and estate planning strategies. Ninety percent said they have improved their understanding of life insurance, power-of-attorney, and health care issues as part of the process. Eighty-seven percent of the participants said they had improved their understanding of tax issues related to the farm transfer process. While 58% of participants did not have an up-to-date estate plan and 89% did not have an up-to-date farm business transfer plan, 81% stated that, as a result of attending the workshop, they would begin the farm transfer process by developing a transfer and estate plan this year.
大多数农场家庭没有指定继承人,也没有制定最新的农场业务过渡和财产规划。该项目旨在帮助这些农场家庭更好地了解所需的过程,从而制定和实施农场转型和地产规划。就增进理解而言,研讨会非常成功。大多数与会者表示,由于参加了研讨会,他们对研讨会的主要教育要点的理解有所提高。几乎所有人都表示,他们更好地理解了明确目标和沟通的必要性。超过90%的人表示,他们更好地理解了转移计划中可用的战略;评估农场财政实力的重要性;遗嘱、信托和遗产规划策略。90%的人说,作为这个过程的一部分,他们提高了对人寿保险、委托书和医疗保健问题的理解。87%的与会者表示,他们对与农业转移过程相关的税收问题的理解有所提高。58%的参与者没有最新的财产转让计划,89%的参与者没有最新的农场业务转让计划,81%的参与者表示,作为参加研讨会的结果,他们将在今年通过制定转让和财产计划来开始农场转让过程。


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