The National Agricultural Law and Center provides policy and regulation resources for estate planning and taxation.

Estate planning is the development of a system to transfer the ownership of property to others in a manner that achieves the goals of the original property owner. These goals often include minimizing estate tax liability, succession of the family business or farm, equitable distribution of property among family members, donation to one or more charities, and ensuring the financial security of a surviving spouse. Agricultural estate planning can be an especially complex endeavor. The proper estate plan is unique to the facts and circumstances involved in each situation based on business goals, familial relationships, and tax considerations. While individual state laws may impact the effectiveness or availability of certain planning devices, business entities, and rules governing succession of property, the Internal Revenue Code primarily governs the major tax issues associated with estate planning. Read the full overview