Many farmers often delay farm transfer to the next generation for a number of reasons. Some farmers believe that a transfer will be complex and limit their options to be actively involved in the farm business. When valuable real estate is involved, some farmers feel that a farm business sale is the only way to resolve retirement planning issues. All farm examples in this publication are located on Long Island, where land values are significantly higher than other locations in the state. Choosing farms with high asset values that successfully completed transfer plans illustrates that farm businesses can remain profitable after a business transfer.