Planning by Wisconsin Farmers for Old Age and for Survivorst
研究发现，超过三分之二的威斯康星州农民没有立遗嘱，且50岁以上农民中未立遗嘱的比例与40-49岁组相近。缺乏遗嘱可能导致财产按州继承法分割，增加遗产管理成本。
larger than on the life of their father. Furthermore, two-thirds of the farmers had not made a written will, with almost as large a proportion past 50 without a will as those in the 40 to 49 years of age bracket. While some property might pass to the wife or operating son through joint ownership, lack of a will could mean fragmentizing the real and personal property in accordance with the requirements of the State inheritance laws. Not having a will would bring extra costs in administering and settling the estate.