[H.G.P.]

Put farm in trust for two youngest children, provide enough money to off-set value of farm to third child, divide remainder evenly amongst all three.

I'd also like to see sufficient funds added for the youngest two to offset any and all future tax liabilities for a set period. (Otherwise they may have no choice but to sell.)

Also, designations of special gifts, timing of dispersions, and who should have/be DPA. Some, perhaps many, can be dispersed before time in attempt to diffuse any arguments.