When I first moved to Sumner as a kid, I was asked to be in a rock group. I said I preferred country music. It turns out the rocks are here EVERY year and you get paid to pick them ...

70% of North American farms will change hands by 2025. This is not just ownership, but who farms the land. This provides plenty of opportunities for American farmers. We need to get over the concept that farming is a lifestyle ...

Time and time again I here business clients who are concerned about protecting their rights to collect against a customer by being concerned that “it might offend them.”  Liens are a perfect example of this. Under recent Iowa Law, contractors ...

Tax Planning. Pay Now and Play Later and The Wimpy Doctrine. In most years, a  tax estimate prepared prior to the end of the year is a valuable tool to allow operators to make decisions on end of year purchases ...

Do you have that in WritingIn each of these cases reviewed below, having it in writing was central to the case. Sometimes a writing is good enough and some times it isn't worth the paper it is printed on. Stopping ...

According to the US National Intelligence Office, by 2030 (that’s not that far away) the world is projected to be urban, dangerous, and not dominated by American interests.  United States, European, and Japanese global incomes (currently at 56% of the ...