Section Newsletter Articles on Agricultural Law

Legitimate income tax collection activity by Illinois? By Paul A. Meints Agricultural Law, February 2017 If your client tells you that the State of Illinois is exerting pressure to be paid, call this number before telling them to write the check.
New source for agricultural information By Jeffrey A. Mollet Agricultural Law, February 2017 Editor Jeff Mollet shares a new alternative to the now-defunct Farmpolicy.com Web site.
Double deduction for prepaid farm expenses By Paul A. Meints Trusts and Estates, January 2017 The United States Tax Court issued its opinion on December 8, 2016 in the case of Estate of Steve K. Backemeyer v. Commissioner.
Section Council travels to Deere & Company By Jeffrey A. Mollet Agricultural Law, January 2017 The ISBA Agricultural Law Section Council recently met at the World Headquarters of Deere & Company in Moline, Illinois, to both address ISBA business and to gain further insight into the current state of agriculture from a new perspective.
Tax ideas & suggestions for 2017 By Paul A. Meints Agricultural Law, January 2017 News and noteworthy tidbits condensed from practitioner Paul Meints' annual client update letter.
The GST trust tax trap By Joseph R. Marconi and Brian C. Langs Trusts and Estates, December 2016 This article will attempt to assist lawyers in identifying scenarios where the GST tax may come into play so as to avoid or properly identify this menacing tax on generational wealth transfers.
Proposed Section 2704 regulations: Insights straight from the source By George L. Schoenbeck Trusts and Estates, December 2016 On October 29, 2016, Catherine Hughes, Estate and Gift Tax Attorney Advisor in the Office of Tax Policy of the U.S. Department of Treasury, spoke at the Notre Dame Tax and Estate Planning Institute in South Bend, Indiana. Here are the top four takeaways from her discussion.
Internal Revenue Service announces inflation adjustments for 2017 By Jeffrey A. Mollet Agricultural Law, November 2016 Some of the IRS' annual inflation adjustments are of interest to those attorneys representing farmers or who are doing related estate, business and/or succession planning work.
Proposed Section 2704 regulations: Insights straight from the source By George L. Schoenbeck Agricultural Law, November 2016 On October 29, 2016, Catherine Hughes, Estate and Gift Tax Attorney Advisor in the Office of Tax Policy of the U.S. Department of Treasury, spoke at the Notre Dame Tax and Estate Planning Institute in South Bend, Indiana. Here are the top four takeaways from her discussion.
Temporary nuisance production agriculture in the cross-hairs again By Stephen R. Kaufmann Environmental Law, November 2016 On May 24, 2016, following a three-week trial, a jury in Scott County, Illinois returned a verdict in favor of the hog producer defendants and against ten Plaintiffs who had brought a cause of action for private temporary nuisance relating to odor, flies and dust allegedly caused by a swine livestock management facility. This was the first such trial in Illinois.
The GST trust tax trap By Joseph R. Marconi and Brian C. Langs Agricultural Law, October 2016 This article will attempt to assist lawyers in identifying scenarios where the GST tax may come into play so as to avoid or properly identify this menacing tax on generational wealth transfers.
Make cash rent negotiations less complicated By Dan Grant Agricultural Law, October 2016 As cash rent negotiations draw near for many this fall, farmers and landowners should view the process much like school. Those who do their homework are much more likely to fare well compared to those who skip the work and have no plan.
Temporary nuisance production agriculture in the cross-hairs again By Stephen R. Kaufmann Animal Law, September 2016 On May 24, 2016, following a three-week trial, a jury in Scott County, Illinois returned a verdict in favor of the hog producer defendants and against ten Plaintiffs who had brought a cause of action for private temporary nuisance relating to odor, flies and dust allegedly caused by a swine livestock management facility. This was the first such trial in Illinois.
Future of agriculture? The USDA weighs in By Jeffrey A. Mollet Agricultural Law, August 2016 Knowing where “things may be headed” can at least form the basis for proper planning or a comparison for clients who are unsure if they are on pace with the industry.
Temporary nuisance production agriculture in the cross-hairs again By Stephen R. Kaufmann Agricultural Law, August 2016 On May 24, 2016, following a three-week trial, a jury in Scott County, Illinois returned a verdict in favor of the hog producer defendants and against ten Plaintiffs who had brought a cause of action for private temporary nuisance relating to odor, flies and dust allegedly caused by a swine livestock management facility. This was the first such trial in Illinois.
Deficiency denied due to delay in the sale of collateral By Jeffrey A. Mollet Agricultural Law, May 2016 Once a loan goes bad, the creditor is often left with many avenues and options but little likelihood of a full recovery. But what happens when the creditor’s action, or inaction, becomes an issue?
Des Moines Water Works lawsuit: A Big Splash By Kristine A. Tidgren Agricultural Law, May 2016 A complaint filed last year is asking a federal court to do what no other court or state or federal agency has done: declare farm drainage tile to be a “point source” subject to Clean Water Act regulation.
2014 Farm Bill: Election year By Kristine A. Tidgren Agricultural Law, April 2016 2015 saw the first signups for Price Loss Coverage and Agriculture Risk Coverage under the Agricultural Act of 2014.
The Clean Water Rule: Waters Rage By Kristine A. Tidgren Agricultural Law, April 2016 Although some opponents of the Rule had hoped that the recent omnibus package, the Consolidated Appropriations Act, 2016, would withhold funding from enforcement of the Rule, it did not.
Country of origin labeling: Now you see it, now you don’t By Kristine A. Tidgren Agricultural Law, March 2016 Congress ended 2015 by amending the Agricultural Marketing Act to repeal country of origin labeling requirements for beef and pork.
Syngenta: Billions at stake By Kristine A. Tidgren Agricultural Law, March 2016 If you’re a corn farmer in Iowa, you’ve undoubtedly received numerous mailings or phone calls from attorneys seeking to represent you in massive litigation pending against Syngenta.
2015 year in review—2015 tax organizer supplement By Paul A. Meints Agricultural Law, February 2016 Tax information to take note of.
FAA now requiring registration of drones By Jeffrey A. Mollet Agricultural Law, February 2016 As the use of drones for agricultural purposes increases, the need to understand the rules and regulations relating to such use will be a necessity for those attorneys advising farmers and agribusinesses.
Payment eligibility review of estates older than two program years By Jeffrey A. Mollet Agricultural Law, January 2016 The policy and procedure set forth in Notice PL270 from the U.S. Department of Agricultural, Farm Service Agency, establishes an important potential limitation on continued eligibility of estates to receive USDA farm program benefits.
The Protecting Americans from Tax Hikes Act of 2015: Some tax-planning stability for farmers? By Jeffrey A. Mollet Agricultural Law, January 2016 A review of what the new Act addresses.
Court opinions of interest By Jeffrey A. Mollet Agricultural Law, December 2015 Recent decisions of interest to agricultural law practitioners.
IRS announces new estate and gift tax requirements By Charles G. Brown Agricultural Law, December 2015 An explanation of the recent changes you need to be aware of.
USDA encourages producers to consider risk protection coverage before fall crop sales deadlines Agricultural Law, September 2015 The 2014 Farm Bill expanded NAP to include higher levels of protection.
Victory for Adams County landowners By Christopher M. Webb Agricultural Law, September 2015 Several Adams County landowners recently achieved a legal victory by the dismissal of a complaint in a ruling against Ameren Transmission Company. The case involved the Ameren Three Rivers Project, which is a new 345kv electric transmission line set to run across central Illinois from Missouri to Indiana.
Observations of an old country lawyer…. or, cows and dogs sleeping together…. By Edward T. Graham Agricultural Law, April 2015 A discussion of current "dog-bite" and "cow-in-the-road" statutes and caselaw.