Professional Training for Farm Succession Advisors in New England
These documents will be available to participants at the Farm Succession Advisors Training, May 3 – 4 at the Falls Center, Manchester, NH in electronic form only. You may wish to print these documents in advance for your convenience. Conference info
Business Planning Basics for the Farm Client
presented by Annette Higby and Emma Hempstead
- Business Planning Basics for the Farm Client Presentation
- Business Planning Basics for the Farm Client Outline
- Business Planning Questionnaire
- Sample Operating Agreement
- Balance Sheet VHBC
Legal Structure of the Farm Business
presented by Rich Cavanaugh and Annie Lemelin
- Legal Structure of the Farm Business Presentation
- Entity Matrix
- FSA Lending and Farm Legal Structure
- GFF Certificate of Organization
- GFF LLC Operating Agreement
- GFF Form SS-4
- Joint Venture Agreement
- Joint Venture Planning Questionnaire
- MA Farm & Food Guide Business Structures
- ME Farm & Food Guide Business Structures
- Planning for a Business Divorce
Using a Limited Liability Company legal structure for transferring a farming operation
presented by Beth Boepple
Taxation Issues in Farm Business Transfer
presented by Mike Moloney
Special Issues in Non-Family Transfers of the Farm Business
presented by Kathy Ruhf and Jon Jaffe
Estate Planning Basics for the Farm Client
presented by Annette Higby and Emma Hempstead
- Estate Planning Basics Presentation
- New Lawyer Track Estate Planning Basics
- Duties of Agent
- Sample Durable Power of Attorney
- Sample Estate Planning Questionnaire
- Sample Farm Will
- Sample Self Execution
Estate and Gift Tax, Tax Basis Rules, and Valuation for the Farm Estate
presented by Bill Dakin and Donald Sienkiwicz
- Estate and Gift Tax Presentation (Dakin)
- Estate and Gift Tax and Tax Basis Rules Presentation (Sienkiewicz)
- Form 706
- Form 709 – Gift Tax Return
- Form CT 706 – 709
- Form CT 706NT
- Form M-706
- Form RI-100
- Form RI-100A
- VT Form ESt-191
- Sample Credit Shelter QTIP
- Sample Disclaimer Trust
Models and Guidelines for Farm Succession and Transfer Planning
presented by Mike Ghia, Mark Cannella, Kathy Ruhf, Stacy Burnstein, and Jon Ramsay
- Models and Guidelines for Farm Succession and Transfer Planning Presentation
- Models and Guidelines Transfer Resources
- UVM Transfer Sheet Intro for Entering Parties
- VFFVP Guidelines for Transfer and Succession Plans
Medicaid Planning for the Farm Estate
presented by Paul Dillon and Donald Sienkiwicz
Transfer Planning for Farmers without an Identified Successor
presented by Kathy Ruhf and Jon Jaffe
- Transfer Planning for Farmers without an Identified Successor Presentation
- Land for Good: Farm Transfer Planning for Farmers without an Identified Successor Guide Book
Farmland Conservation and Farm Transfer
presented by Richard Peterson and LouAnna Perkins
- Outline for Farmland Conservation and Farm Transfer Session
- Conservation Enabling Statutes Guided Tour
- MFT Land Protection Requirements and Considerations
- Greenacre Farm Project Summary
- MFT Stewardship Fund Policy
- MFT Suggested Bequest Language
- Berthiaume Monitoring Report
- Berthiaume ALE Plan
- Berthiaume Farm Conservation Map
- Berthiaume Farm Photos
- Berthiaume Farmland Conservation Easement
- Berthiaume Lease
- Berthiaume Soils Map
- Berthiaume to VLT PSA for Conservation Easement
- Berthiaume to VLT Fee PSA
- Berthiaume VHCB Special Conditions
- Case Study Peterson
- Classification System Vermont Soils
Other Land Access Tools
presented by Annette Higby, Rebecca Fletcher, and Emma Hemsptead
- Land Contracts Presentation
- Using a Land Contract for the Transfer of Farmland (Hempstead)
- Ground Leases Presentation (Fletcher)
- Equity Trust Model Ground Lease Commentary, Chapter 6
- Equity Trust Model Ground Lease Commentary, Chapter 7
- Lost Meadow Ground Lease
- Lost Meadow Bylaws
- Lost Meadow Memorandum of Lease
- Cooperative Land Ownership Overview (Higby)
- Cooperative Land Ownership Presentation (Higby)
- Cooperative Farming Greenhorns
- Cooperative Legal Structure Comparison
- Wellspring Land Co-Op Lease Agreement
- Wellspring Land Co-Op Bylaws
- Basics of Wellspring Co-Op Case Study
