2017 Articles

2017 rural ramblings and thoughts By Jeffrey A. Mollet June 2017 Data and general information that may be of use to agricultural law practitioners.

Animal welfare topics at the forefront By Jeffrey A. Mollet March 2017 There have been a couple of developments on the animal welfare front recently, one by the United Nations and the other from the USDA.

Consider the single-fund QTIP trust for your farmer clients By Alan E. Stumpf November 2017 A sample letter for clients presenting a draft of the single-fund QTIP trust.

Courts issue victories to conservation easement donors By Jennifer Benda September 2017 August brought three wins for taxpayers who donated conservation easements that were challenged by the IRS. In all of the cases, terms of the conservation easement deed document carried the day.

Crop share leases making a comeback? By Jeffrey A. Mollet August 2017 As the historically high sale prices of farmland has softened in many areas, landlords are considering other lease options and show a renewed interest in the crop share lease. Here are a few issues to consider.

Federal court addresses Clean Water Act jurisdiction By Errin McCaulley April 2017 The case of Hawkes Co. v. U.S. Army Corps of Eng’rs, which been developing since 2010, represents one of the latest Clean Water Act cases to confront the application of the “significant nexus” test developed by Justice Kennedy in Rapanos v. United States.

The J51 non-commercial driver’s license By Jeffrey A. Mollet April 2017 A new driver’s license is available to the farmers of Illinois— the J51.

Legitimate income tax collection activity by Illinois? By Paul A. Meints 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 February 2017 Editor Jeff Mollet shares a new alternative to the now-defunct Farmpolicy.com Web site.

Post-death conservation easements—Another way to save the farm? By Andrew G. White June 2017 A conservation easement is a contribution of a qualified real property interest to a qualified organization to be used exclusively for conservation purposes. Conservation purposes include, among other things, the preservation of farmland.

Proposed valuation discount regulations on list for revision or repeal By Kristine A. Tidgren August 2017 On July 21st, the IRS identified eight regulations that may be rescinded or need modification per President Trump's recent Executive Order.

Section Council travels to Deere & Company By Jeffrey A. Mollet 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 January 2017 News and noteworthy tidbits condensed from practitioner Paul Meints' annual client update letter.

Understanding USDA microloans and how clients might benefit By Jeffrey A. Mollet May 2017 The microloan program might be a good alternative for many clients looking to obtain a small loan in short order for a specific purpose.

What constitutes a gift of farm land? By Jeffrey A. Mollet May 2017 The recent opinion of Jackson v. DBR Jackson partnership, et al., presented an unusual question: is a parent’s adding a party to a contract for deed as a purchaser sufficient to vest that party with an interest in or title to that property?

Where is agriculture, and therefore agricultural law, headed? By Jeffrey A. Mollet March 2017 A look at the results of a recent USDA study that may possibly predict what legal issues we might need to be prepared for in the future.