Ag Law in the News—September 2026By Sam Ellis & Cari Brett RinckerAgricultural Law, September 2026Short summaries of recent events relevant to the practice of agricultural law, including Illinois-specific updates, federal legislation and regulatory developments, environmental law and land use, trade and market regulation, and energy and rural development.
Farm Payment Stacking Limits: Facts to Gather for Estate Planning DiscussionsBy Alan E. StumpfAgricultural Law, September 2026We frequently organize farm entities for management and tax planning reasons. Farm program payments may be an afterthought. Recent federal legislation provides more flexibility in providing records to maximize government payments. However, these benefits require detailed operational information.
Oil and Gas Law for the Non-Oil and Gas LawyerBy John C. Robison, Jr.Agricultural Law, September 2026An overview of oil and gas law is presented for the practitioner who only occasionally encounters real estate with oil and gas issues.
Strategy and Goal Planning for Trump Accounts and 529 PlansBy Alan E. StumpfAgricultural Law, September 2026Added to the tool box of taxation strategies is the blend of gifts and investments to be used for Trump Accounts and 529 plans. Building our knowledge about these strategies is assisted by the August 17, 2026, Tax School Blog article, Trump Accounts and § 529 Plans: Planning Considerations for Families,explaining the advantages of a blend of the new Trump Accounts and older 529 plans as part of clients’ taxation strategy. It provides an outline of the advantages and disadvantages of each type of account that will assist in establishing immediate and long-term income tax planning goals.
An Update on FinCEN’s Residential Real Estate Reporting Rule: What Illinois Agricultural Law Practitioners Need to KnowBy Sam Ellis, Kendal A. Schoepfer, & Cari Brett RinckerAgricultural Law, September 2026FinCEN’s Residential Real Estate Reporting Rule is currently halted following the Eastern District of Texas’ decision in Flowers Title Companies, LLC v. Bessent. Accordingly, Illinois agricultural law practitioners should not treat the vacated rule as an active filing obligation.
Ag Law in the News: August 2026By Sam Ellis & Cari Brett RinckerAgricultural Law, August 2026Recent developments relevant to agricultural law, including federal legislation and regulatory changes; environmental law and land use updates; trade and market regulation news; energy and rural development; and Illinois-specific updates.
CLE Chair ReportBy Andrew G. WhiteReal Estate Law, August 2026Enacted in 2025, IRC Section 1062 allows sellers or farmland to defer capital gains over four (4) equal amount installments rather than pay in the year of the sale. This became an off-camera conversation at the February 2026 Ag Law Seminar.
FinCEN’s Residential Real Estate Reporting Rule: What Illinois Agricultural Law Practitioners Need to KnowBy Sam Ellis, Kendal A. Schoepfer, & Cari Brett RinckerAgricultural Law, August 2026On March 1, 2026, the Financial Crimes Enforcement Network’s long-anticipated residential real estate reporting rule took full effect. For Illinois agricultural law practitioners—whose clients rely heavily on revocable living trusts, family limited liability companies, and gratuitous inter-generational transfers to pass the family farm—the rule’s reach is broader than its policy aims might suggest.
FSA Information CornerBy Nancy Metsker-HandeganAgricultural Law, August 2026Remember to always encourage your clients to deliver copies of any recorded deeds to the local FSA office because the FSA office needs copies of the deeds to insure their records remain current and appropriate parties are receiving information and payments in the event of death.
ISBA Ag Law Section Board Liaison Profile: Ted M. NiemannAgricultural Law, August 2026Learn more about Ted M. Niemann, ISBA's Treasurer, Member of the ISBA Board of Governors for Area VI, Board Liaison to Rural Practice, Real Estate, and Agricultural Law Section Councils, and general partner of Schmiedeskamp Robertson Neu and Mitchell LLP, located in Quincy, Illinois.
Ag Law in the News: July 2026By Sam Ellis & Cari Brett RinckerAgricultural Law, July 2026Developments relevant to agricultural law include federal legislation and regulatory developments, environmental law and land use, trade and market regulation, energy and rural development, and Illinois-specific law updates.
FSA Information CornerBy Nancy Metsker-HandeganAgricultural Law, July 2026Don't miss relevant deadlines for crop planting reports, especially if crop insurance is involved.
Illinois Farm Vehicles and Implements of Husbandry: What Farmers Should Know Before Driving on Public RoadsBy Sam Ellis & Cari Brett RinckerAgricultural Law, July 2026During planting, spraying, harvest, and livestock work, farmers often need to move tractors, wagons, combines, nurse tanks, fertilizer equipment, and other machinery on public roads. The key question is usually not whether the vehicle is used by a farmer. The better question is whether the vehicle fits a specific Illinois Vehicle Code category and whether it is being operated in the way that the statute allows.
Lawyering on the Beach (Or on a Tractor): What I Learned by Attending LOTB Conference 2026By Cari Brett RinckerAgricultural Law, July 2026Lawyers on the Beach Retreat offers attorneys to view their practice in a way that supports the life he or she wants, wherever that may be. The 2026 Lawyers on the Beach Retreat stressed the prominence and importance of artificial intelligence, tools that can go with you to wherever your beach is.
Letter From the ChairpersonBy Nancy Metsker-HandeganAgricultural Law, July 2026An introduction to the current Chair of the Agricultural Law Section Council and a look at the year ahead.
Ag Law in the NewsBy Sam Ellis & Cari Brett RinckerAgricultural Law, June 2026Recent developments related to agricultural law include advancement of the Farm, Food, and National Security Act of 2026, the EPA continues to integrate pesticide oversight with the Endangered Species Act, federal regulators are pursuing enforcement actions aimed at data-sharing practices within agricultural markets, and more.
CLE Chair ReportBy Andrew G. WhiteAgricultural Law, June 2026Enacted in 2025, IRC Section 1062 allows sellers or farmland to defer capital gains over four (4) equal amount installments rather than pay in the year of the sale. This became an off-camera conversation at the February 2026 Ag Law Seminar.
Report From the ChairBy Garrett ThalgottAgricultural Law, June 2026Parting remarks from the current Chair of the Agricultural Law Section Council, discussing the Right to Repair lawsuit against John Deere.
Turn On Your Video!By Judge James A. Shapiro & Thomas DeMouyAgricultural Law, June 2026Few things are more annoying to a judge than when we can't see the litigant or lawyer we are addressing (or who is addressing us). During the height of the pandemic, there were judges who were not turning on their video as well. Without naming names, my former presiding judge once had to remind everyone in the division to turn on their videos. For judges, attorneys, and litigants, the lesson is clear: Zoom court requires the same decorum as a physical courtroom.
Payments From a Deceased ProducerBy Nancy M. HandeganAgricultural Law, May 2026A recent FSA newsletter discussed obtaining payments due to a deceased producer. When in doubt, the local and state FSA staff are able to help in dealing with payment issues.
Profile Highlight of Ag Law Section Council Member: Lynne R. OstfeldAgricultural Law, May 2026Learn more about Lynne R. Ostfeld, an attorney with 40 years of experience, a member of multiple committees and sections across the ISBA and Chicago Bar Association, bilingual in English and French, and of counsel to a law firm in Paris, France!
Ag Law in the NewsBy Sam Ellis & Cari Brett RinckerAgricultural Law, April 2026Earlier this year, the Trump Administration accelerated efforts to reshape federal pesticide regulation and liability standards; the EPA and U.S. Army Corps of Engineers continue to attempt to define "waters of the United States"; Governor Pritzker and the Illinois Department of Agriculture hosted the annual Illinois Agriculture Legislative Day last month; and more!
Ag Law Section Council Member Profile: Kyle M. TompkinsAgricultural Law, April 2026Learn more about Kyle M. Tompkins, a practicing attorney with over 12 years of experience, a member of the Agricultural Law Section Council for over five years, and a central Illinois native who understands agriculture law's importance to everyday life.
Custom ChatGPTs: Navigating Legal and Ethical Compliance for Public-Facing AI ToolsBy Carolyn ElefantAgricultural Law, April 2026Custom versions of ChatGPT for public use can raise legal and ethical considerations, including applications of these tools, ethical AI disclosure, attorney-client relationship, confidentiality, the unauthorized practice of law, and attorney supervision. While it is necessary to consider these factors, there are practical solutions you can implement to ensure compliance and protect both users and legal practitioners.
FSA Information CornerBy Nancy Metzker-HandeganAgricultural Law, April 2026Limited 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.
What Is the Remote Practice of Law?By Stephen B. CohenAgricultural Law, April 2026In this article, the author emphasizes and describes how a major event affecting all aspects of society has changed many traditional aspects of the practice of law.
Acquiring Battery and Energy Lease Expertise for Leasing and Real Estate Sales AgreementsBy Alan E. StumpfAgricultural Law, March 2026Energy storage contract offers related to real estate are becoming more common, whether in the contexts of wind energy leases, solar energy leases or specific negotiations to lease or purchase real estate for battery storage. We need to be thinking about contract responsibilities and technology related to energy storage on real estate.
