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The Rural Voice, 1990-05, Page 32GICRATES FOR 45 TRUST COMPANIES A • All Investments Guaranteed & Insured " No Fees or Charges " Funds Transferred VIA Chartered Bank ECINVESTMENTS GODEIUCI1 1-800-265-5503 Bliticwaater OFFICE EQUIPMENT LTD. • olIVetti • TOSHIBA • commodore Plain Paper Copiers Word Processing Systems Facsimile Electronic Typewriters and Calculators Computer Systems and Supplies Computer & Typewriter Ribbons Stationery Supplies 65 Hamilton St., Goderich 524-9863 524-4905 1-800-265-1722 Josephine St., Wingham 357-1554 Would you like to discuss Estate Planning? PROFESSIONAL INSURANCE REPRESENTATIVES WATKINS, DAUGHERTY & ASSOCIATES LICENSED INTERMEDIARIES FOR sus IMPERIAL UFE Estate Planning, Business Insurance, Group Benefits, RRSPs, RRIFs, Annuities, Disability Insurance, Retirement Planning, Equity Funds The Imperial Life Assurance Company of Canada 305 King Street West, Suite 609 Kitchener, Ontario N2G 1 B9 LUCKNOW: LISTOWEL: KITCHENER: 528-3514 291-5040 744-5281 28 THE RURAL VOICE ElE MOVES Financial Strategies for Farmers Bob Watkins "Wise Moves" is a series of articles provided by Watkins, Daugherty & Associates. Taking as a case study the farm of "Martin Wise," financial experts Richard Daugherty and Bob Watkins outline various ways that farmers can enhance their financial planning and security. Your questions and comments are wel- come: telephone Bob in Lucknow 528-3514, Richard in Listowel 291-5040, or Kitchener (Imperial Life regional office)744-5281.0 ESTATE PLANNING Thinking about our family farm and our children, Bradley and Cynthia, Mary and I became concerned. We have life insurance, so we know they would both be taken care of if we died too soon. But our concern is whether we will be able to treat them equally later in our lives. Our insurance representative suggested that we do some planning to prevent serious family problems in the future. In our case, Cynthia shows no interest in the farm. On the other hand, Bradley helps out with most of the operation and wants to be a farm- er. I would like to encourage him to work with me and take over the farm, but that is where our problems start. I have spent my whole working life building the farm operation, so most of my assets are tied up in it. Because I want to treat my children equally, I can't simply give the farm to Bradley when Mary and I retire. I would have nothing of equal value to give Cynthia. And Bradley's business would be in jeopardy if I tried to pull assets out of the farm at a later date. That raises the next problem: how to provide retirement income. By the time Bradley takes over the farm, Mary and I will have to be self- sufficient. The farm operation will not support Bradley and his family as well as Mary and me. I asked our insurance representa- tive how someone could go about Richard Daugherty planning for these factors. He told us about "estate planning." We set up an appointment to have an estate analysis completed, and a couple of weeks later got a report which included a detailed outline of our present situation. This report was done free of charge by a department of our representative's company. It showed us how to arrange our affairs so Bradley and Cynthia will be treated equitably when we die. It made recommendations for dealing with future problems that we had not considered concerning capital gains taxes and the distribution of our assets. The report also gave us some good ideas about how to use our assets to best advantage to help provide our- selves with retirement income. Mary and I then consulted our accountant, who checked the tax recommendations of the plan and supported the ideas in it. We are now having our wills rewritten by our lawyer so the plan will work legally. By the way, did you know that a family farm can be passed from generation to generation without triggering capital gains tax? However, if the farm is eventually sold, all the taxes that have been postponed over the generations will have to be paid by the descendant who sells it. For this reason, it may be wise to use your $500,000 capital gains exemption when transferring your farm to your children.°