No Trust, No Authority, No Transaction? No Problem?By Jeffrey A. MolletAgricultural Law, April 2022A look at the issues considered when an auctioneer brings a fully executed auction contract for a title commitment.
Will It Fly?By Alan StumpfAgricultural Law, April 2022A brief overview of the new revenue "Green Book" for the 2023 fiscal year.
Chapter 12 Bankruptcy Rates Have Increased in Most Agricultural StatesBy Nigel Key, Jonathan Law, & Christine WhittAgricultural Law, December 2021Researchers from USDA, Economic Research Service recently created a new measure of bankruptcy rates that allows for a more accurate comparison of bankruptcy rates across states and over time.
Lesson From the Tax Court: The Right Way To Do Conservation EasementsBy Prof. Bryan CampAgricultural Law, January 2021Kumar Rajagopalan and Susamma Kumar v. Commissioner shows how taxpayers can properly deduct the donation of a conservation easement if they have good planning, good representation, and good luck.
Farm Leases for Today’s AgricultureBy Jeffrey A. MolletAgricultural Law, October 2020As farms have grown, technology has become more prevalent, and farmland owners no longer reside on or are intimately connected with the farm, written leases have become far more common and prevalent in the agriculture space.
Guide to 2018 USDA Farm Bill ProgramsBy Lynne R. OstfeldAgricultural Law, October 2020A list of programs that help farmers funded by the Farm Service Agency, Natural Resources Conservation Service, or Risk Management Agency.
‘Right to Farm’ Gaining the Interest of the U.S. Supreme Court?By Jeffrey A. MolletReal Estate Law, October 2020Presently, there are a multitude of “right to farm” state court decisions on the books—and Indiana's right to farm statute could be headed to the United States Supreme Court.
‘Right to Farm’ Gaining the Interest of the U.S. Supreme Court?By Jeffrey A. MolletAgricultural Law, September 2020Presently, there are a multitude of “right to farm” state court decisions on the books—and Indiana's right to farm statute could be headed to the United States Supreme Court.
Food & Supplements UpdateBy Lynne OstfeldAgricultural Law, March 2020A summary of topics discussed at the 2019 ABA Food and Supplements Subcommittee's annual conference.
Hold-Over Farm Tenant Pays DearlyBy Jeffrey A. MolletAgricultural Law, March 2020The tenancy of farmland is an often misunderstood topic.
Basic Fall Business PlanningBy Jeffrey A. MolletAgricultural Law, October 2019As 2019 winds down, it is a good time for clients to reflect on what the past year has provided and to begin to make business plans for the coming year.
Processing Outside Crops Not Exempt From OvertimeBy Charles P. RudolphAgricultural Law, October 2019While the general exception of farm workers from overtime pay requirements may be well known, some limitations on the exception relating to processing farm produce may come as a surprise.
Simple But Major Amendment to Chapter 12By Jeffrey A. MolletAgricultural Law, September 2019In late August, President Trump signed legislation amending Chapter 12 of the Bankruptcy Code, raising the debt limit for potential Chapter 12 debtors.
Trading Farmland for a Vacation Home: Can This Be a Qualified 1031 Exchange?By Jeffrey A. MolletAgricultural Law, September 2019When dealing with replacement property, care should be taken to make sure that the client's facts and intended use of the replacement property fully meet the requirements of the applicable safe harbor rules.
The need for a roundup on Roundup?By Jeffrey A. MolletAgricultural Law, June 2019Roundup has been making news recently, mostly as a result of the large verdicts rendered in litigation alleging the weed killer causes cancer.
Non-dischargeable debts in bankruptcyBy Roger A. McEowenAgricultural Law, April 2019With an uptick in farm and ranch bankruptcy filings over the past few years, bankruptcy law is an important topic for farmers and their legal counsel.
IRS 2019 farm tax return due date extendedBy Jeffrey A. MolletAgricultural Law, March 2019The IRS recently announced that standard March 1 deadline for farmers to file a tax return has been extended to April 15, 2019.
Buyer’s premiums and bankruptcy auctionsBy Jeffrey A. MolletAgricultural Law, December 2018In re THR & Associates, Inc. and In re Ruffolo deal with the use of buyer's premiums in auctions held in Chapter 7 bankruptcies.
Disclaiming implied warrantiesBy Roger A. McEowenAgricultural Law, December 2018Because items such as livestock, feed, seed, or pesticides are goods, sales and other transactions involving them result in the creation of warranties.
IRS provides tax inflation adjustments for tax year 2019Agricultural Law, December 2018The Internal Revenue Service announced this month the tax year 2019 annual inflation adjustments for more than 60 tax provisions, including the tax rate schedules and other tax changes.
