As a farm operation, this question is a central driving factor to profitability and sustainability. It ties up capital, is hard to acquire, and often comes with factors that are hard to mitigate, like poor neighbors, bad drainage, irregular shaped ...

When it’s time to get out of farming, problems abound. Often times, the farm operator has equipment that has no tax basis left and high resale value. That triggers tax. Further, the operation is often left with the proceeds of ...

As we all look to the slowly dying crops and patiently wait for them to hit the optimum harvest condition, it is a good time to remember we are all slowly dying. Everyday, every hour. Yet we will never know ...

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 ...