History of Annually Determined Prices for Ownership Interests

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-26T18:09:21.000
dc.date.accessioned 2020-06-29T22:58:27Z
dc.date.available 2020-06-29T22:58:27Z
dc.date.embargo 2018-02-21
dc.date.issued 2017-07-21
dc.description.abstract <p>For active farms and ranches, one of the most difficult issues in estate and business planning is how to go about setting values for multiple ownership situations if both on-farm heirs and off-farm heirs are involved. Our experience has been that the task can be eased if –(1) the organizational documents (articles of incorporation, bylaws and shareholder agreements for corporations and the same as to partnerships and other organizational structures) have been agreed to by the owners as to how and when the valuation is to occur; (2) the valuation process has been carried out annually without exception; and (3) the results have been agreed to by the designated group, usually those holding an equity interest.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol28/iss15/1/
dc.identifier.articleid 2370
dc.identifier.contextkey 11615225
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol28/iss15/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3849
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol28/iss15/1/AgLawDigest_v28n15_01.pdf|||Fri Jan 14 17:52:55 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title History of Annually Determined Prices for Ownership Interests
dc.type article
dc.type.genre article
dspace.entity.type Publication
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relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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