Transferring assets to the next generation is the top concern among family farmers in the United States, according to a recent Farm Journal article. With some 70 percent of U.S. farmland expected to change hands in the next 20 years, retirement and succession are important concerns. To help address the challenge, U.S Bancorp Investments recently published a report called Retirement Realities for Farm & Ranch Owners. The report covers issues such as trusts, family limited partnerships and tax considerations. According to the Farm Journal article, a typical Midwest farm of 2,000 acres could be worth as much as $9 million based on the 2013 average price of $4,500 per acre, and that’s just for the land.