South Dakota State University
This publication discusses why farm and agri-business managers and families should plan their estates and suggests considerations in planning, including titles, transfers, and taxes. Farm examples are used throughout. It includes information on tax sheltered retirement plans, estate settlement administration and costs, as well as South Dakota inheritance tax, federal estate tax, gift tax, and how income tax affects estate planning.
Lynch, Alverda and Delzer, William J., "Family Estate Planning" (1975). SDSU Extension Circulars. 862.