Estate planning is a process not a onetime event because of continual changes in the farm business, family situation and state and federal laws. Farmers need to schedule an annual check-up with their attorneys to make sure that the estate plans they have will still fulfill their stated objectives. OSU Extension has revised the Basic Estate Planning Fact Sheet series so the information is current for 2012. These revised factsheets have been published and are available at http://ohioline.osu.edu/ep-fact/index.html or you can click on the following links to read them.
- Introduction, EP-1-12(pdf only)
- Costs Involved in Transferring Property, EP-2-12(pdf only)
- Tax Basis if Property Is Transferred, EP-3-12(pdf only)
- Why Have a Will?, EP-4-12(pdf only)
- Letter of Instruction, EP-5-12(pdf only)
- Life Insurance, EP-6-12 (pdf only)
- Trusts, EP-7-12 (pdf only)
- Giving, EP-8-12 (pdf only)
- Sale of Residence, EP-9-12 (pdf only)
- The Nursing Home Dilemma, EP-10-12 (pdf only)
- Medicare and Medigap, EP-11-12 (pdf only)
- Miscellaneous Issues, EP-12-12 (pdf only)

