Contracts
ASFMRA’s Spencer Smith discusses farmland lease negotiations and the financial considerations facing landowners and farm operators as they head into the 2027 crop year.
Mid-Atlantic farmers are locking in 2027 fertilizer contracts now, as nitrogen imports and market uncertainty make input-cost planning a key risk-management concern.
A Handshake Deal and a $16.5 Million Tax Bill: Why the IRS May Not See Your Farm Loan the Way You Do
Farm legal expert Roger McEowen shares a recent court case illustrating how informal loans can create major tax issues for farms and ranches in the eyes of the IRS.
For farm families looking to manage their tax burden, Farm CPA Paul Neiffer says reviewing how they own and lease farmland could reveal opportunities to reduce self-employment taxes.
The new MILO contract gives sorghum producers a direct tool to manage price-spread risk, but liquidity and regional basis differences remain important factors.
A carefully drafted will or trust can transfer property ownership. It cannot, by itself, rewrite federal program eligibility rules. For that reason, attorneys and CPAs advising farmers should include FSA participation in the standard estate-planning checklist.
Agricultural land is more than an economic asset. It is also a bundle of legal rights – and those rights may be narrower, broader, or different from what a landowner initially assumes. Understanding exactly what those rights are is essential to protecting farm and ranch property for the future.
ASFMRA’s Chad Hertz also discusses farmland leasing strategies, common negotiation mistakes, and considerations for balancing rental income with long-term tenant relationships.
While blockchain technology is not replacing wills and trusts, it is creating new planning opportunities and new risks that estate planners, CPAs, and financial advisors should understand.
Farm lease decisions could carry more weight as crop margins tighten and input costs remain high.