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The Rural Voice, 2002-01, Page 24HANDING DOWN THE FARM As a generation of farmers ages, there's a lot of work to be done in preparing to transfer the farm ma to the next generation M- mo By Keith Roulstoiz �� Arecent estimate puts one third of Canadian farmers at age 55 or older, meaning that in the next decade most, if they retire at 65, will be turning over the farm. That's a total of 120,000 farmers who will retire, with $50 billion in assets and the potential for a lot of conflict if proper planning isn't undertaken to make the transfer work and treat non - farming children fairly. "When I sit down with a family I tell them that the goal is first and foremost that after mom dnd dad are gone, the family still sits down for Christmas dinner together," says John Uren a St. Marys -area farmer himself and financial planner with John H. Uren and Associates Inc. Achieving that goal can be hard, he says because many families would "rather discuss sex or religion than talk finances". He speaks from experience, being a fifth generation farmer sandwiched between parents and a 28 -year-old son who is looking to become the sixth generation on the land. One of the worst cases he ever encountered was on a New Brunswick dairy farm where he was called in for advice and was asked to read the parents' wills aloud to two of the children — a will that left all the money to one child in the belief she would "do what's right" when they were gone. While there's a tendency to think that succession planning is all about transferring money, the process should begin by dealing with "soft" 20 THE RURAL VOICE issues such as what everyone hopes to get out of the farm transfer, Uren says. The mind thinks in pictures and as an advisor you have to try to paint some pictures of how the future might look, he says. At the beginning of the process "The last thing you want on the table is some kind of ledger sheet," he says. He remembers going to a big seminar on farm succession several years ago at which participants were first asked to fill in a questionnaire of what they wanted to do in their retirement before getting into the lectures. The reasoning for the questionnaires became evident at one table when a husband and wife came up with totally different visions of what their retirement would involve. That's the kind of lack of communications that needs to be dealt with before the financial figures evcii become considered, Uren says. While there are experts like Uren who can be brought in to help the process, families can begin thinking about the process before they commit to an advisor. Two Canadian websites offer initial planning advice. The Canadian Farm Business Management Council's website at www.farmsuccession.com even has software to download to help make the process easier. FCC's website www.agrisuccess also offers information, not just on succession planning but on how to avoid conflict in the multi -generational farm. There are also articles available on OMAFRA's website. Uren says there needs to be a team approach involving the family accountant and lawyer as well as an advisor like himself but dealing with the human issues comes first. When he sits down with a family he usually draws a line down the middle of a sheet of paper and says the goal of the session is to list assets on one side of that line and goals on the other. Getting the assets down is generally relatively easy; it's the goals side that causes the problems, h� says. Most families haven't gone through the thought process of what their goals are and how their goals mesh with the goals of other members of the family, he says. This part of the process can be difficult and lengthy, he says. You've got to sit there long enough that all the issues come out on the table, he says, like the fact parents aren't comfortable turning over the farm to a daughter because of her husband. "You have to find out if the parents are ready to give up control and is the younger generation ready to shoulder control," he says. Some children might have grown comfortable in letting the parents take responsibility while they lived more worry free lives. As a son who took over the family farm Uren says there's a point when it settles in and you know you are taking over the responsibility. He'd like to see everyone meet their retirement goals as his own father did up until his death, he says. He knew