The Goal
Ensure the Farm Continues Beyond Retirement—Even Without Family in the Operation
“We’d like to see the farm continue—but none of our children farm.”
A long-time farm couple approached UnCommon Farms with a deeply personal challenge: they wanted their farm to continue—but none of their children were involved in agriculture. They had spent decades building their operation, and the idea of selling or letting the legacy fade away was difficult to accept. Their vision wasn’t tied to who farmed the land—it was rooted in how the land would be cared for, how the values behind the operation would be honored, and how their family could still benefit from its stewardship.
Their goal was to create a path where they could retire with dignity, continue the operation through trusted hands, and protect their children from unnecessary risk or responsibility. They needed a solution that would make financial sense, hold up legally, and reflect the heart behind their work: care for the land, continuity of the farm, and thoughtful provision for their family.
The Challenges
Tax Burden Threatened Retirement Security
The couple had recently met with their CPA to better understand their retirement options. What they discovered was unsettling: if they sold their farm assets under the current structure, the resulting tax liability would be so significant that it could compromise their ability to retire. Without careful planning, their lifetime of hard work could be diminished by a one-time financial event.
Sole Proprietorship Created Risk and Rigidity
Their entire operation—land, equipment, and farming activity—was structured as a sole proprietorship. This arrangement left no room for flexibility. It made it difficult to transition portions of the farm while maintaining others, and it amplified their financial exposure, especially around taxes and liability. It also limited their ability to separate management from ownership, which was critical in their situation.
Children Were Not Interested in Farming
While their children were successful in their own careers, none of them had interest in returning to the farm. The couple was concerned that passing down the farm as-is could do more harm than good—placing a complicated inheritance on their children’s shoulders and increasing the risk of family conflict down the road.
No Identified Successor Yet
Though they believed the farm should continue, they didn’t yet have a successor in mind. The idea of bringing someone from outside the family into such a personal business added another layer of uncertainty. They needed help identifying the right person and structuring the transition in a way that protected all parties.
The Recommendations
At UnCommon Farms, we believe that legacy is more than land—it’s about preserving relationships, values, and a shared sense of purpose. Our recommendations were built around those principles.
Restructure the Farm Into Distinct Entities
We began by helping the family dismantle the sole proprietorship and create separate entities for the land, the equipment, and the farm operation itself. This foundational change allowed for better control, minimized risk, and opened the door to a phased and intentional transition strategy.
Form a New Farming LLC for Operational Continuity
A new LLC was created to hold the active farming operations. The couple identified a young producer from their local community—a person who shared their values and could step into the day-to-day management of the farm. This LLC would rent both the land and equipment from the couple, creating steady retirement income while keeping the farm productive and community-rooted.
Create a Land-Holding Entity for the Children
To ensure their children were provided for—without forcing them into farm management—we recommended transferring the land into a holding entity. This entity would be owned by the children and structured with farm continuation provisions. If the children chose to sell their interest in the future, the successor operator would have a fair and clearly defined purchase option. This protected both the integrity of the farm and the financial well-being of the heirs.
Establish a Communication Plan Between Generations
To maintain transparency and encourage responsible long-term stewardship, UnCommon Farms facilitated the introduction between the farming successor and the family’s next generation. Regular farm meetings were built into the plan, offering both sides an opportunity to stay informed about land use, rental terms, and management updates—without creating pressure or over-involvement for the children.
This family entered the conversation with uncertainty. They left with a structured, compassionate plan that provided retirement security, safeguarded their children’s future, and honored the legacy they worked so hard to build. With guidance from UnCommon Farms, they proved that even without a farming heir, the values behind a farm can endure—and be passed on with care.
