Section Newsletters

Articles From Nancy Metzker-Handegan

FSA Information Corner By Nancy Metzker-Handegan Agricultural Law, April 2026 Limited liability companies can be utilized as an estate tool to reduce estate tax, centralize management of farmland, and prevent partitions; however, changes under the OBBBA could limit payments due to each member of the limited liability company or shareholder of a corporation. These changes may impact payments due and owing after October 1, 2026. 

Spot an error in your article? Contact Celeste Niemann at cniemann@isba.org. For information on obtaining a copy of an article, visit the ISBA Newsletters page.

Select a Different Author