Planning for a Gradual Transfer within the Family

Location: Sheraton West Des Moines Hotel, 1800 50th Street, West Des Moines, Iowa


Robert Hodges, an attorney at BrownWinick, will be speaking on "Planning for a Gradual Transfer within the Family" at the National Business Institute's seminar entitled "Estate Planning for Farmers and Ranchers." Estate planning for farmers requires specialized knowledge and tools to ensure the best client representation. This seminar will give you the knowledge to preserve the farms and other assets your clients have worked their entire lives to acquire and build.

Bob's presentation (4:00 p.m. - 4:30 p.m.) will include the following:

  • Leasing Land to Family
  • The Drawbacks of Successive Life Estates
  • Taking Off-Farm Beneficiaries' Interests into Consideration
  • Imputation
  • Federal Farm Program Limitations
  • Farm Ownership vs. Right to Use

Other topics to be discussed during the course of the seminar include:

  • Non-Tax Estate Planning
  • Disability, Retirement, and Liquidity Planning
  • Business Organization: Selection, Conversion, and Succession Planning
  • Income and Gift Tax Planning
  • Transfers upon Death: Key Estate and Administrative Concerns
  • Planning for the Heirs/Beneficiaries
  • Planning for a Full or Partial Outright Sale or Gift
  • Agricultural Use Valuation
  • Farm Lease Agreement

DATE: Friday, June 6, 2014

LOCATION: Sheraton West Des Moines Hotel, 1800 50th Street, West Des Moines, Iowa

REGISTRATION:  8:30 a.m. - 9:00 a.m.

SEMINAR TIME:  9:00 a.m. - 4:30 p.m. (lunch is on your own)

COSTS: $349 for first registrant / $339 for each additional registrant


  • Learn how to use family farm assets to fund retirement and long-term care
  • Government farm programs and valuation discounts
  • Choosing the right business entity when planning ownership transfer
  • Analyze the liquidity of farm assets
  • Transferring assets and preserving wealth
  • Explore all potential risks and opportunities with regards to farm lease agreements
  • Unique factors of farm asset valuation

Please see the website for National Business Institute at or call 800-930-6182 for more information.