Committee on Agriculture, Nutrition, and Forestry
Chairman Richard G. Lugar

Witness List

The Impact of Estate Taxes on Farmers
February 25, 1997

Opening statement by Chairman Richard G. Lugar
     U.S. Senator for Indiana

Panel I

Senator Jon Kyl, Arizona

Senator Chuck Hagel, Nebraska

Senator Byron Dorgan, North Dakota

Panel II

Dr. Keith Collins
U.S. Department of Agriculture
Washington, D.C.

Mr. William Beach
Heritage Foundation
Washington, D.C.

Panel III

Mr. Clark Willingham
President-elect
National Cattlemen's Beef Association, Dallas, Texas
              on behalf of the Family Business Estate Tax Coalition

Mr. Bill Sprague
President
Kentucky Farm Bureau
American Farm Bureau

Mr. Ralph Grossi
President
American Farmland Trust
Washington, D.C.

Mr. Larry Mitchell
Vice President of Government Relations
National Farmers Union
Washington, D.C.