Past Teleforums

The Tax Cuts and Jobs Act: Reviewing Key Provisions Impacting Agricultural Producers

 

In this two-hour webinar, we will discuss key provisions of the new tax law impacting agricultural producers and businesses. In addition to discussing generally applicable sections, we will address the 199A deduction and its potential application to different types of income, including that derived from farm rentals and payments from cooperatives. We will also highlight several ambiguities in the law, noting the need for further regulatory guidance.

Speakers will address these issues and others:

  • What key individual income tax changes impact producers?
  • How does the new 199A deduction impact my client’s business?
  • Does the 199A deduction apply to farm rental income or self-rentals?
  • What is the latest on the 199A qualified cooperative deduction?
  • What are the impacts of the new tax law on estate planning and basis after death?
  • How does the new tax law impact depreciation or like-kind exchanges?

Tuesday, January 30, 2018, 12:00 pm CDT

Register at this link.

AALA Members and nonmembers are welcome to participate.

There is no CLE credit offered for this FREE webinar.

Speakers:  

Kristine Tidgren is Assistant Director, Center for Agricultural Law and Taxation, Iowa State University where she analyzes legal developments impacting practitioners and producers. She writes numerous articles on current ag law and taxation issues, teaches an agricultural law class to undergraduate students, and is a frequent speaker on ag and tax law topics. She graduated Order of the Coif from the University of Texas at Austin School of Law and received an undergraduate degree in journalism from Iowa State University. She grew up on a farm in West Central Iowa. Tidgren is a member of the AALA and co-chairs AALA’s Distance Education Committee.

Theodore Feitshans, Extension Professor Emeritus in Economics-Ag/Environmental Law at North Carolina State University, has developed an Extension education program to provide legal information to a wide variety of audiences on environmental, agricultural, and related issues. Ted is currently conducting research on legal issues involving farm business succession. Ted has been a frequent presenter at American Agricultural Law Association (AALA) annual conferences and is a past President of the AALA. Ted earned his J.D. cum laude from Georgetown University, his M.S. in agricultural and applied economics from the University of Minnesota, and his B.S. with honors in animal science from Cornell University.

Marlis Carson is Senior Vice President and General Counsel for the National Council of Farmer Cooperatives, a trade association based in Washington, D.C.  In addition to overseeing NCFC’s legal, financial, and tax compliance issues, Marlis coordinates the activities of NCFC’s Legal, Tax and Accounting Committee on federal issues impacting farmer cooperatives.  She also serves as NCFC’s corporate secretary/treasurer. Prior to joining NCFC, Marlis served as a tax manager in Ernst & Young’s National Tax Department in Washington, D.C.  She grew up in Kansas and is a graduate of Sterling College (Sterling, Kansas) and of The George Washington University Law School.  She is a member of the Virginia State Bar.

Charles L. Telk Jr., CPA is the tax partner at Gardiner Thomsen, Certified Public Accountants – a CPA firm specializing in Agricultural Cooperatives headquartered in Des Moines, Iowa.  Chuck grew up in Southern California and graduated from California State University, Northridge.  Prior to graduating from CSUN, Chuck played football at McPherson College in McPherson Kansas – annually whipping Sterling College (Sterling, Kansas) on the gridiron.

 

 

This webinar is the result of the work of the AALA Distance Education Committee, which is comprised of members of the AALA.

AALA appreciates the support of its cosponsor the Center for Agricultural Law & Taxation at Iowa State University.

 

Employment and Labor in Agriculture:

What’s Happening Now, What Lies Ahead

Immigration reform is again at the forefront. The impact of the changing legal landscape is important for all employers and employees, especially those in labor-intensive industries such as agriculture.  Prudent employers must keep abreast of the changing legal environment and stay one step ahead to avoid time-consuming and expensive litigation and audits.

This webinar will review 2017 legal and policy developments and their impact on ag employers. We’ll also look ahead to see what we might expect in 2018 and beyond.

October 16, 2017, 12:00 pm CDT

 

Speakers:  

Kristi J. Boswell

AALA Member Kristi Boswell serves as Senior Advisor to U.S. Secretary of Agriculture Sonny Perdue on workforce issues.  Prior to her recent appointment, Boswell served as American Farm Bureau director of congressional relations, where she also focused her work on farm labor.  Boswell spoke at the 2015 AALA Agricultural Law Educational Symposium in Charleston, South Carolina on immigration policy as it affects agriculture, and she is a speaker at the upcoming AALA 2017 symposium in Louisville, Kentucky.

Boswell grew up on a farm in southeastern Nebraska where her family raised corn and soybeans. She holds a bachelor’s degree in agricultural economics from the University of Nebraska-Lincoln and is a graduate of the University of Nebraska’s College of Law. Boswell has been a member of the AALA since 2015.

Immediately after law school, Boswell practiced corporate defense litigation at Stinson Morrison Hecker LLP and worked as a political aide for a Nebraska State Senator Pam Redfield. One of her first jobs was serving as the Ag Youth Coordinator for the Nebraska Department of Agriculture.

 Mark A. Fahleson

AALA Member Mark A. Fahleson is a partner with the law firm of Rembolt Ludtke LLP in Lincoln, Nebraska.  Fahleson is a 1989 graduate of the University of Nebraska-Lincoln (Agricultural Honors) and graduated with high distinction in 1992 from the University of Nebraska College of Law, where he served as Editor-in-Chief of the Nebraska Law Review.  He served as a judicial clerk for the Hon. D. Nick Caporale of the Nebraska Supreme Court and practiced employment and labor law in Omaha before becoming Legislative Director and later Chief of Staff to Rep. Jon Christensen (R-NE) in Washington D.C.  Fahleson has served as adjunct faculty at the University of Nebraska College of Law, teaching employment law, and is the past Chair of the Employment and Labor Law Committees for DRI and the International Association of Defense Counsel.  Fahleson’s current practice centers on employment and labor law, government relations and agricultural law. He will speak on employment law issues at the upcoming 2017 AALA symposium in Louisville, Kentucky.

This webinar is the result of the work of the AALA Distance Education Committee, which is comprised of members of the AALA.