Right of Refusals may no longer be Alright. Once again, the Iowa Court of Appeals has ruled that a right of first refusal is not valid if it is not dealt with in some manner. While the court of Appeals ...

Farm Specific Issues in Estate Planning   The Farm Service Agency Farm clients are a unique subset of estate planning clients. Their wealth is largely illiquid and many times they have no desire to see the illiquidity changed in the ...

Yes, tax season is snow storms, turkey dinner and college bowl games away, but having an eye on the tax prize in July can yield benefits in the winter months ahead. Some facts to consider, while the audit rate at ...

Despite the alarming number reported in the media, Chapter 12 bankruptcy is not on the increase, yet. The reported 75% increase in Chapter 12 Bankruptcy filings was 2 more filings than this time last year. While farm bankruptcy numbers aren’t ...

You have 100% chance of dying, we all do. Having a discussion while you are able to communicate your wants, needs, and desires with those who might be asked to make those decisions is as important as establishing a succession ...

Section 179 Tax Deduction Why does a farm truck have to be so big? So that we can deduct it, that’s why. The new law changed depreciation limits for passenger vehicles placed in service after Dec. 31, 2017  The following ...