Without much doubt, one of the most difficult issues in farm estate and business planning, after the parents are either deceased or inactive, is leaving as direct heirs some of which are anticipating carrying on the farming (or ranching) operation and some of which are interested in obtaining a fair shake in terms of land ownership only.
Harl, Neil E.
"The Two-Entity Business Model,"
Agricultural Law Digest: Vol. 28
, Article 1.
Available at: https://lib.dr.iastate.edu/aglawdigest/vol28/iss22/1