Farmers are being urged to ensure that they include their single farm payment (SFP) in their wills to avoid costly fees and taxes.
"The SFP scheme came into effect in 2005, and many farmers would have made their wills long before this date," said Maynooth-based solicitor Antonia McGivern.
"In many situations the farm is left to the child who works the farm, while the remaining assets pass to the other children.
"If the single farm payment entitlement is not specifically included in the will, there is the potential that it will be treated as the personal property of the farmer and inadvertently distributed with the residue of the assets.
"Therefore, the children or beneficiaries entitled to the residue of the estate become the owners of the entitlement to single farm payment, even though they may not have any land to even activate it."