Farmers have always had the challenge of determining how to transfer the farm assets to the next generation since anytime an asset is sold, gifted, or transferred through an estate there is a potential tax liability. The question then becomes, should parents sell the farm, gift the farm, or let the farm transfer to the next generation through the estate process? The answer depends on several factors including the amount of farm assets, tax rates, parents’ retirement income needs, and parents’ desire to treat siblings equally verses equitably. In Ohio several programs were conducted to help farmers understand the changes in tax law affecting asset transfer and the strategies they might use to manage the future estate tax burden. The approach to assisting farmers in making good farm asset transfer decisions was a combination of curriculum development, teaching, and individual consultation. If farmers are to make an educated decision on which strategy is best for their farm business, they need to fully understand the personal, business, and tax implications of their decisions. Understanding the balance between selling, gifting, and transferring assets through the estate, combined with business cash flow and personal cash flow needs of all the business participants is critical in determining the best strategy. Additionally, farmers need to watch tax law changes that may affect their strategy and make the necessary changes to their plan as they occur.