A comprehensive approach to:

Succession Planning for Farming Professionals
and Family Business Owners

Succession planning prepares the business, its owner, and the owner’s family for the day when the owner no longer participates in the operation.

A comprehensive approach to:

Succession Planning for Farming Professionals
and Family Business Owners

How it works

Legacy’s Comprehensive Succession Solution

1

Financial Security

The first step in the planning process is providing financial security for an owner and their families. The process begins with a thorough understanding of an owner’s goals for retirement, continuing business success, and family involvement. Owners tell us they don’t want to retire; however, they do want options to offload some of the responsibilities of day-to-day management. Providing financial security begins with a solid financial plan, which includes managing risks, eliminating personal debt, and establishing an investment portfolio. The entire process is designed to gain peace of mind and maintain the lifestyle an owner desires.

2

Ownership Transition

The second step in the planning process is designing a smooth and effective ownership transition. Mitigating risk and protecting an owner’s estate is paramount in the process. Owners want an ownership strategy that doesn’t create unnecessary risk and allows a new owner to gain equity. An effective transition will protect assets, mitigate taxes, and minimize risk. The process may involve financing options, entity restructure, and buy-sell agreements. This step is designed to efficiently manage the ownership transition to address the needs of the owner, wants of the family, and the demands of the operation.

3

Leadership Structure

The third step in the planning process is establishing a leadership structure that allows new and existing owners to manage the operation through the transition. Most owners want a well-prepared next generation to take an active role in the operation. They want to gradually cede responsibility and mentor the next generation into a leadership position. Succession is easier with well-defined roles and responsibilities. This phase will focus on establishing a structure that ensures management decisions are made only by active and involved owners. It will safeguard the operation from the intentions of family members who are inactive and not dependent on the operation.

4

Estate Plan

The fourth step in the planning process is minimizing exposure to the estate tax, mitigating transfer costs, and providing lasting security for the family. As a rule, owners want to leave their loved ones secure and know their business will continue. They want to mitigate costs and minimize taxes. They want to benefit the family and worthy causes. Estate planning strategies are complex and confusing. They involve legal terms, financial concepts, and tax terminology. This step in the process will provide equitable distributions for their children and financial security for their loved ones. Estate tax provisions will ensure an owner’s wishes are achieved.

Frequently Asked Questions

If you can't answer YES to any of the above questions, you may want to reach out to Kevin for a FREE CONSULTATION.

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  • Will your farm, ranch, or family business remain in the family for future generations?

  • Will ownership transition smoothly to the next generation and provide equitable benefits for all of your children?

  • Will your family operation provide financial security for you and lasting benefits for your dependents?

  • Will the estate tax and other transfer obligations force your family to sell the land to pay for their inheritance?

Do I Need a Succession Plan?

Will your farm, ranch, or family business remain in the family for future generations?

Will ownership transition smoothly to the next generation and provide equitable benefits for all of your children?

Will your family operation provide financial security for you and lasting benefits for your dependents?

Will the estate tax and other transfer obligations force your family to sell the land to pay for their inheritance?

If you can't answer YES to any of the above questions, you may want to reach out to Kevin for a FREE CONSULTATION

What Kevin can help you with

Our Services

A Systematic Approach to Business Succession Planning

Succession planning prepares the business, its owner, and the owner’s family for the day when the owner no longer participates in the operation. Without planning, that day can create crisis and conflict in both the business and the family, which clearly has adverse consequences both emotionally and financially.
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Equalizing Transfers to Children

A business owner with more than one child often faces difficult decisions when planning for the business succession. Clearly, the owner’s emotions for his children and desire to treat all of them fairly can color the choices that must be made. Also, in many ways, the business is the owner’s legacy.
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Estate Planning For Business Owners

The goal of most business succession plans is to provide for an orderly transition of management and ownership when the owner retires. Unfortunately, this goal may be defeated if the owner dies before retirement.
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Funding The Transfer

The funding aspect of the succession plan involves quantifying the owner’s needs, identifying alternate sources of funds, and determining which are economically feasible, both to the seller and buyer. Both tax and nontax considerations affect the analysis.
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Retaining Key Employees

Unless they have capable successors and employees, many closely held businesses do not survive the departure of the owner. The chance of survival is further diminished if key employees leave instead of adapting to the new owners and management. Therefore, a business succession plan should contain strategies to identify and retain key employees.
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The Role Of Buy-Sell Agreements

Buy-sell agreements are important tools for preventing unwanted persons from becoming members of the ownership group, ensuring continuity of ownership, and providing a ready market for closely held business interests when an owner dies or withdraws from the business.
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Transferring Ownership To Family Members

An owner has several options for transferring ownership in a partnership or LLC. Many owners depend on business cash flow to meet their living expenses. These owners generally must choose a transfer option that generates enough liquidity (either when the transfer occurs or afterwards) to meet their income needs.
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Understanding The Overlap Between The Family And The Business

Family businesses are unique in that the goals and relationships of the family overlap with those of the business. Unfortunately, this overlap is often the source of tension and conflict and can create obstacles that inhibit the succession planning process.
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Valuing Closely Held Businesses

The issue of a business valuation will naturally come up during the course of most business succession planning engagements. The value of the business is important to the successor as well as the owner. If the business is being sold to an unrelated party, the valuation will help determine the purchase price.
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Testimonials

A Few Words from Happy Clients

Dave Phippen

believe the Legacy-by-design Team is the right choice to develop these discussions and help to formulate a plan that is custom-tailored for your particular situation. Engaging each and every child and their spouse in this discussion can now be the most important measure you can bring to the table to ensure that your Family can remain friendly and loving after your lifetime.

Loyal Client Family

Kevin was a helpful and trusted resource who guided us through organizing and planning for the future of our farming operations. We are confident that with his expertise we have shaped our business to last for generations to come. Thank you Legacy by Design!

Scott and Ulla Park

Kevin's wide ranging knowledge of estate planning, investments, understanding a farmer's psyche, and pitfalls of rushed decision making has helped Park Farming make the delicate transfer of assets and responsibilities relatively seamless.

Kathy

Kevin Spafford of Legacy by design offered viable solutions for preserving the heritage of our family farm. His insight into the challenges and opportunities facing family farming operations in today’s ever
changing business climate was invaluable.

Loyal Client Family

We started working with Kevin Spafford in 2020 to formulate a unified and comprehensive estate plan. It has been a real pleasure working with Kevin and his team. His experience and knowledge in agriculture estate planning has provided us a roadmap for continued success and growth while still protecting the family and the farming operation.

Gerald and Brit Fillmore

We have had the pleasure of working with Kevin Spafford developing our succession plan for our farming and processing operations. He has provided excellent legal and professional resources and advisors to assist in creating a well-addressed and cohesive plan for our family and our businesses.

Janet Bertagna

Kevin Spafford and his Legacy by Design team have done excellent work for me. He has listened to my story and developed a plan for me and my family. Kevin is giving me a strong resource in preparing for the future of my farm and my family business. It is so very important to plan for future generations of my farm.

Ron and Lucy Boeger

Kevin evaluates every situation on a personal level. He listens, suggest, adjusts and supplies information. Kevin’s thoughtful approach helps us to feel more confident we have reached a design that works for our family and business.

PLan for the future

Who We Serve

1

Farmers

We’re usually approached by senior or second-generation farming professionals who are looking for advice on a question[s] somehow related to planning for succession. Those farming professionals want to continue a legacy of multigenerational success. They’re often confused about the planning process and overwhelmed by the many issues that need to be addressed in planning for succession.

2

Ranchers

The ranchers we’ve worked with are fiercely independent and stubborn for results. They know long-term success is difficult and rare. They know real answers to their succession planning concerns may involve the tax, legal, and financial disciplines. But most don’t know who can help or where to get answers. When they contact Legacy by Design, it’s usually about protecting their interest and exercising some control over the operation, while offloading responsibilities to the next generation.

3

Food Processors

For the food processors, we work with the operation is more than a business. Yes, it’s the source of income and growing equity. It’s also a part of the owner’s family and a great source of pride. We often of an owner who will spend more time at work than with the family. As a labor of love and testament to realizing the American dream, owners want to see the business continue and acknowledge great pride in having one of their children carry the torch. But they know continuing success is difficult and very rare.

Need help planning for your family's future?

During our time together, I’ll answer your questions, I’ll give actionable solutions, and I’ll put you on the path toward achieving your goals.

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