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The Rural Voice, 1993-06, Page 45Advice withdraw some or all of their equity from the farm when they retire. Parents also know the burden that high debt can place on a farm. Parents need clear goals of what they want to do during their retirement and the level of income they will need. Continuity of the Farm Business: Many decisions must be made to ensure that a viable business remains after parents have retired. Some of the most difficult decisions are those involving people, rather than just money. Which family member(s) is/are best equipped to manage the business in the future? How will the business be structured? If the business is very large, can family members work together in a partnership or corporation? When are parents ready to give up control of decisions and assets? From a financial perspective, is the farm of sufficient size and efficiency to be viable? Will it provide enough income to provide an adequate living for retiring parents and younger growing families? Financing: Usually the transfer involves a combination of sales, gifts and bequests of assets, and often some family financing is involved. Family financing can provide more flexibility than commercial lenders, but it is essential that parents take adequate security on loans and on assets that may be transferred in the will. Non -Farming Children: Parents may also wish to provide some assistance to other children who are also trying to establish businesses or homes and to treat all their children fairly. It is the prerogative of parents to determine the fair size and timing of any gifts to all their children. Insurance: Insurance becomes a part of all farm transfer discussions. It will often play a role in providing security to families in case of disability or death, buyout provisions for partnerships and corporations, and may provide some cash to make payments to non -farming children. Legal Agreements: It is essential that wills, powers of attorney, domes- tic contracts, and partnership/share- holder agreements are consistent and kept up-to-date. It is important to consider and plan for the unexpected involving premature death of children MIXER WAGONS Stationary Trailer or Truck Mounted • 120 cu. ft. to 375 cu. ft. • Electronic scales available • or build to spec. ROTARY CUTTERS 5 and 6 ft. models Designed and built to handle those rugged chores where dependability counts. HELM WELDING LTD. QUAUTY CRAFTMANSHIP BUILT "RIGHT" HERE IN ONTARio Lucknow, Ont. (519) 529-7627 JUNE 1993 41 FOR COMPLETE CROP CARE / - !it r a A is. NM NI gm Jit w-,...; ,.... awn^ CHEMICALS FERTILIZERS • Custom application for post • Hay and pasture ground spraying of corn, beans, needs that extra boost grains, and pasture ground • Spreaders readily available • Row crop spraying • Terra -Gator • Dickey -john monitor with • Bulk delivery unit 45' boom width • Low soil compaction Large supply of chemicals and • Very accurate fertilizer on hand HILLS J HOWSON & HOWSON LTD. jBLYTH WINGHAM CARGILL 523-4241 357-2700 366-2225 MIXER WAGONS Stationary Trailer or Truck Mounted • 120 cu. ft. to 375 cu. ft. • Electronic scales available • or build to spec. ROTARY CUTTERS 5 and 6 ft. models Designed and built to handle those rugged chores where dependability counts. HELM WELDING LTD. QUAUTY CRAFTMANSHIP BUILT "RIGHT" HERE IN ONTARio Lucknow, Ont. (519) 529-7627 JUNE 1993 41