The National Cattlemen’s Beef Association (NCBA), representing generations of farming and ranching families across the nation, strongly supports legislation introduced today, March 28, 2012, that will fight for full, permanent repeal of the estate tax....More

President Barack Obama on Monday, Feb. 13, proposed a multi-trillion-dollar budget. The president said the budget is designed to spur job creation and impose higher taxes on the rich. However, National Cattlemen’s Beef Association President J.D. Alexander, a farmer-feeder from Pilger, NE, says the president’s take on the estate tax threatens job creation and punishes the producers of food and fiber....More

One of the toughest issues farm families face is how to pass on the farm to the next generation....More

The terms “fair” and “equal” are often used interchangeably. However, according to Scott Heintzelman, CPA with McKonly and Asbury LLP in Camp Hill, PA, the two aren’t synonymous, especially when it comes to passing the family ranch or farm to the next generation....More

Repeal of the estate tax, or death tax, as it's often termed by its detractors, has been long-championed by agricultural commodity and small-business...More

The type of agricultural business structure chosen will have many implications on the future of a farm/ranch business and on future generations...More

While many family-owned businesses have a long-term objective of passing the business on to the next generation, in reality only about 30% of all family-owned...More

If your goal is to pass the ranch to subsequent generations, you might consider forming a limited liability structure. Emphasis on the That's because...More

Can you trust a trust to accomplish your estate-planning goals? Probably, says Roger McEowen, Iowa State University (ISU) Leonard Dolezal professor of...More