As farm ownership progresses through generations, it becomes more and more likely that owners may have one or more children or heirs that are not actively involved in the business. While this is certainly not a bad thing in terms of their individual interests and goals, it can begin to pose a unique challenge in the context of estate and succession planning. Often, the majority of an individual business owner’s wealth is tied up in farm or farm-related assets. The challenge then becomes balancing the ability to pass wealth on to their family members with the ability of the business to continue to operate successfully.