- A Step by Step Guide to Forming a Limited Liability Company in Pennsylvania (2006)
- Divorce and the Pennsylvania Family Farm (2006)
- Overview on Bankruptcy for the Pennsylvania Family Farmer (June 2005)
- Internal Revenue Code Estate and Gift Taxes, 26 U.S.C. §§ 2001-2704
Pennsylvania statutes are accessible online through the Unofficial Purdon’s Pennsylvania Statutes website. Be aware that this information is subject to change as a result of subsequent amendments. Please consult an attorney if you are in need of the most up-to-date statutory information.
- Decedents, Estates and Fiduciaries, Title 20
- Internal Revenue Service (IRS) Estate Tax Regulations, 26 C.F.R. pt. 20
- IRS Gift Tax Regulations, 26 C.F.R. pt. 25
- IRS Gift Tax Regulations, 26 C.F.R. pt. 26
- Realty Transfer Tax, 61 PA. CODE. § 91
Pennsylvania Commonwealth Court:
- Commonwealth v. Peters Orchard Company, 515 A.2d 550, (Pa. Commw. Ct. 1986) (holding that a family farm corporation which is solely engaged in the business of leasing is not entitled to the family farm corporation exemption from capital stock tax).
For an explanation to facilitate reading of legislative bills click here.
Recently Enacted Federal Legislation (2009-2010 Session):
- Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010,
Pub. L. No. 111- 312 – Dec. 17, 2010 (reinstating the Estate Tax)
- Pennsylvania Center for Farm Transitions (Pennsylvania Dept. of Agriculture)
- Corporations: Filing Guidelines (Pennsylvania Dept. of State)
Some of these articles may be available at a law library or accessible online for those with LexisNexis, Westlaw, or other electronic database accounts. Some hyperlinks may only be available for those users with access to HeinOnline.
Law Review Articles:
- Family Farm Succession Planning: Balancing Professional Responsibility With Client Needs For Help With Family Relationship Issues, John C. Becker,Matthew S. Kaplan and Jon Nussbaum, 16 S.J. Agric. L. Rev. 1 (2007).
- It Takes Money to Make Money: A Beginning Farmer’s Loan Tool Box, Patrick B. Dillon, 8 Drake J. Agric. L.725 (Fall 2003).
- Who Will Teach Our Farmers: Learning the Value of Mentor Programs From State and Private Programs, Karin R. Zeigler, 5 Drake J. Agric. L. 279 (Spring 2000).
- Estate Planning for Forest Landowners: What Will Become of Your Timberland? (William C. Siegel, Harry L. Haney, Jr., and John L. Greene, Forest Service, U.S. Dept. of Agriculture, 2009)
- The Estate Tax: Myths and Realities (Center on Budget Policy and Priorities, Feb. 23, 2009)
- Planning for the Successful Transition of Your Agricultural Business (David L. Marrison, The Ohio State University Extension, 2007)
- Managing Debt to Prepare for Farm Transfer (Jessica A. Shoemaker, Farmers’ Legal Action Group, 2006)
- Estate and Farm Transition Planning for Agricultural Producers (Kynda Curtis, 2006)
- Transferring the Farm Series (Robert D. Anderson, Gary A. Hachfeld, Erlin J. Weness, University of Minnesota Extension Service, Nov. 2003)
- Farmland Preservation: An Estate Planning Tool (Lori Lynch, Extension Economist, Maryland Cooperative Extension, University of Maryland, 2001)
Penn State Resources:
- Publications List (Agriculture Alternatives Cooperative Extension)
- A Guide to Farming in Pennsylvania, Chapter V: Farm Transition (College of Agricultural Sciences, Cooperative Extension)
- Ag Decision Maker (AgDM): An Agricultural Economics and Business Web Site (University Extension, Iowa State University)
- AgChoice Farm Credit
- Estate Planning and Taxation Reading Room (The National Agricultural Law Center)
- Farm Lease Connection (Pennsylvania Association for Sustainable Agriculture)
- Farm Succession Risk Management Checklist Online (Risk Management Agency, U.S. Dept. of Agriculture)
- Financial Security: Estate Planning Resources (National Institute of Food and Agriculture, U.S. Dept. of Agriculture)
- Handing Down the Family Farm: Estate Planning in an Uncertain World (California Farm Bureau Federation)
- Legacy By Design LLC.: Succession Planning for America’s Agricultural Community
- MSC Business Services (Pennsylvania Farm Bureau’s Members’ Service Corporation)
- Pennsylvania Farm Link (Pennsylvania Dept. of Agriculture)
- Persun & Heim, P.C. (Attorneys at Law)
- Retirement and Estate Planning for Farm Families (Kentucky State University and Purdue University, Risk Management Agency, U.S. Dept. of Agriculture)
- Sustainable Farm Lease (Leopold Center, Drake University)