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2021 Articles

2021 Rural Ramblings and Thoughts By Jeffrey A. Mollet June 2021 Musings from the editor, Jeffrey A. Mollet.
All Taxpayers Are Now Eligible for Identity Protection PINs By Paul Meints March 2021 The IRS has expanded the Identity Protection PIN Opt-In Program to all taxpayers who can verify their identity.
Chapter 12 Bankruptcy Rates Have Increased in Most Agricultural States By Nigel Key, Jonathan Law, & Christine Whitt December 2021 Researchers 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.
Do Your Clients Know the Benefits of Leaving the Farm in Trust? By Curt Ferguson March 2021 A look at how to limit the risks future generations may encounter when farms are kept in families.
Drafting for Easement Scope Condition Subsequent Violations By Alan E. Stumpf November 2021 Easement drafting remedies are brought to the forefront in A Flock of Seagirls LLC v. Walton County Florida, in which the court terminates expansive use of an easement by the dominant tenement.
Good Fences Make Good Neighbors—Or Do They? By Dennis Riley February 2021 An analysis of The Fence Act.
1 comment (Most recent February 5, 2021)
ISBA Launches Rural Practice Fellowship Program as Component of Rural Practice Institute By Daniel R. Thies & Lois J. Wood January 2021 In an effort to address the ongoing shortage of attorneys practicing in rural Illinois, the ISBA has launched the Rural Practice Institute Fellowship Program, which aims to connect rural and small-town law firms interested in hiring law clerks and associates with law students and newer attorneys desirous of practicing law in rural areas of Illinois.
Lesson From the Tax Court: The Right Way To Do Conservation Easements By Prof. Bryan Camp January 2021 Kumar 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.
Thinking About Retiring? Better Know About ‘Tail’ Coverage By Loren Golden & Leonard F. Amari November 2021 If you are thinking about retirement and want peace of mind, it is important to pay attention to tail coverage to protect your family and estate.
Women Identified as Operators on 51 Percent of U.S. Farms in 2019 By Christine Whitt & Jessica E. Todd June 2021 In 2019, more than half of all farming operations in the U.S. had at least one woman operator.