2014 CALT September Seminars

Agricultural Law Seminar

Thursday, September 11, 2014
8:00 AM - 4:45 PM
Co-sponsored by Iowa State University Center for Agricultural Law and Taxation, the Agricultural Law Section of the Iowa State Bar Association, and the Iowa Farm Bureau

Farm Estate and Business Planning Seminar

Friday, September 12, 2014
8:00 AM - 4:45 PM

Both seminars will be held at the: Quality Inn and Suites, 2601 E. 13th Street, Ames, Iowa
 
Registration is now available, click here.
 
 
  • Agricultural Law Seminar only (early discount if received on/by September 4):
    • Non-Lawyer: $175
    • ISBA Member: $225
    • Non-ISBA (lawyer): $255
    • Online (watch from your computer): $270*
  • Farm Estate and Business Planning Seminar only (early discount if received on/by September 4):
    • Non-Lawyer: $195
    • ISBA Member: $245
    • Non-ISBA (lawyer): $270
    • Online (watch from your computer): $285*
  • Attend both both days of the September Seminars (September 11 and 12)
    • Non-Lawyer: $325
    • ISBA Member: $400
    • Non-ISBA (lawyer): $435
    • Online (watch from your computer): $450*
  • Materials will be available to purchase if unable to attend.

*Please note, attending the seminar online via a live webinar is only available to the first 99 registrants (sign-in information will be supplied via email).

Registration fee includes: seminar manual, continental breakfast, luncheon and afternoon snack

Questions: Contact Tiffany at 515-294-5217 or tlkayser@iastate.edu
 
Cancellation and Refund Policy: A full refund will be given if registration is cancelled 48 hours prior to the start of the event; if within 48 hours, no refund will be given. 
 

Agricultural Law Seminar - Thursday, September 11

Agenda: 

7:30-8:00 a.m. - Check-In and Continental Breakfast
8:00-9:00 a.m. - State and Federal Caselaw and Regulatory Law Update (McEowen and Tidgren) - This session will provide up-to-the minute coverage of recent federal and state developments in agricultural law of relevance to practitioners representing clients involved in agricultural production and ag-related businesses.  Numerous issues are recurring, some are unique, but all are important to the proper representation of farm clients, rural landowners and agribusinesses.
9:00-9:55 a.m. - Potpourri of Items of Interest to Rural Lawyers (Dillon) - This session covers topics of common interest to lawyers that represent rural clients and agribusinesses including drones and UAVs; property border agreements; well sharing issues; Dodd Frank rules that restrict contract sales; fencing agreements; equipment leasing concerns; tenant tile installations; tile easements; and suggested updates to the standard farm lease along with sample forms.
9:55-10:15 a.m. - Morning Break
10:15 a.m.-Noon - Navigable Water:  A Limit on Regulation or a License to Regulate? (Parrish and Gruenhagen) - The federal Environmental Protection Agency and Army Corp of Engineers proposed a rule earlier this year to redefine the term “navigable water” under the Clean Water Act.  The rule, if adopted, will have far reaching consequences.  It will likely affect how the DNR issues NPDES permits for point sources like towns, businesses, pesticide applications and other defined, discrete conveyances used in agriculture.  It could also reach into Iowa’s landscapes to call areas that hold or convey water a “water of the U.S.”.  All aspects of the Clean Water Act will be affected by the change including dredge and fill permits, NDPES permits, water quality standards, and spill prevention plans for oil and fuel storage.  Learn about the potential impacts of this proposed rule and its current status in the rulemaking process.
12:00-1:00 p.m. - Luncheon (provided)
1:00-2:00 p.m. - The Agricultural Act of 2014 (The 2014 Farm Bill) (McEowen and Tidgren) - This session guides attendees through the primary provisions of the 2014 Farm Bill and provides suggested planning opportunities. Addressed will be the computation of adjusted gross income for individuals and various types of entities, crop insurance, payment limitations, the active engagement test, and how the new law impacts existing commodity programs with a summary of choices that producers must make.  Also discussed will be the election that farmers must make in 2014 for either PLC or ARC and the factors that influence the decision.  The session also addresses the new dairy program, conservation programs and provisions for livestock operators.
2:00-2:45 p.m. - Underutilized Tools of a Real Estate Lawyer (Gartin) - This session will cover issues involving unmarketable title; affidavit of possession; affidavit explanatory of title; notice of homestead and demand to levy.  Remedial measures will also be addressed as will restrictive covenants and issues associated with improperly released mortgages.
2:45-3:00 p.m. - Afternoon Break
3:00-3:45 p.m. - Underutilized Tools of a Real Estate Lawyer (Gartin) - Mr. Gartin’s session continues.
3:45-4:45 p.m. - Ethical Considerations in the Use of Social Media (Critelli) - As technology marches on, a lawyer’s need to comply with ethical rules remains constant.  This session addresses the application of the Iowa Rules of Professional Conduct, 1A Sup. Ct. Rule32, to technology as it exists today, including the risks of unauthorized practice of law, conflict of interest, breach of confidentiality, and more.

Continuing Education: 

  • This course is designed for: Attorneys and Real Estate Professionals (Iowa Real Estate Commission).  This event qualifies for: 8.6 credits based on a 50-minute hour or 7.25 credits based on a 60-minute hour.  This seminar provides a total of 430 minutes of instruction.  Please note some CPE organizations do not accept partial credit hours. For approved CPE or CLE hours, click here

Speakers: 

  • Roger A. McEowen is the Leonard Dolezal Professor in Agricultural Law and Director of the Center for Agricultural Law and Taxation at Iowa State University. A graduate of Drake University of Law, he is a member of the Iowa and Kansas Bar Associations and is admitted to practice in Nebraska. He is widely published in law reviews and other agricultural law publications; is the author of a 1,200-page textbook on agricultural law; and is the lead author of one BNA Tax Management Portfolio and the co-author of two others. 
  • Kristine A. Tidgren is the staff attorney for the Center for Agricultural Law and Taxation. Before joining CALT, she worked as a practicing attorney and as an attorney editor for LexisNexis. Kristine is licensed to practice law in Iowa and Missouri. She graduated Order of the Coif from the University of Texas at Austin School of Law.
  • Nick Critelli has practiced law in Des Moines, Iowa, since 1967. He is board certified as a specialist in civil trial advocacy and appears for clients in both the Iowa courts and Federal Courts.  Nick is a past President of the Iowa State Bar Association, Blackstone Inn of Court and the Iowa Academy of Trial Lawyers. Nick is currently serving as the Chairman of the Ethics and Practice Committee of the Iowa State Bar Association. 
  • Patrick B. Dillon is a lawyer practicing in Sumner, Iowa.  He has a general practice and represents numerous farmers and other agricultural clients.  He writes “A Look at Agricultural Law” for his blog and for the Sumner Gazette, and has authored the “Field Guide Manual:  Iowa Farmer’s Guide to Legal Issues.”  He is a graduate of the Drake University Law School.
  • Timothy Gartin is a partner in the Ames firm of Hastings, Gartin & Boettger, LLP. He has a general practice that includes, but is not limited to, real estate. He received his J.D. from Northern Illinois University Law School. Tim is a member of the Story County and Iowa State Bar Associations and served two years as Chair of the Real Estate and Title Law Section Council of the Iowa State Bar Association. He is also a Fellow of the American College of Mortgage Attorneys.
  • Christine Gruenhagen is government relations counsel for the Iowa Farm Bureau Federation. In this position, she assists members with general legal information, regulatory affairs and the state legislative program and is general legal counsel for the government relations division. Chris joined Farm Bureau in 1990. She graduated from the Drake University Law School.
  • Don Parrish is the Senior Director, Regulatory Relations, for the American Farm Bureau Federation’s Public Policy team in Washington, D.C.  His primary area of responsibility at the American Farm Bureau is the Clean Water Act, which encompasses a wide range of issues affecting farmers and ranchers.  Before joining the AFBF staff, Don was an economist at Auburn University.  Don received a Bachelor of Science in Agronomy from Auburn University and a Master of Science Degree in Agricultural Economics from Auburn University.
 

Farm Estate and Business Planning Seminar - Friday, September 12

Agenda: 

7:30-8:00 a.m. - Check-In and Continental Breakfast
8:00-9:00 a.m. - Estate and Business Planning Cases, Rulings and Legislative Update (McEowen and Tidgren) -This fast-paced session covers the key court rulings (federal and state) and developments from the Treasury and IRS impacting decedent’s estates and trusts and the succession of the farm or ranch business.  Legislative developments in the Congress (if any) concerning the transfer tax system will be addressed. 
9:00-9:45 a.m. -  Current IRS Issues of Relevance to Estates, Trusts and Return Preparation (Maitre) - This session provides up-to-the minute coverage of current IRS issues of importance to estate planners and those preparing associated returns.  Topics include e-services, identity theft involving deceased clients, the Death Master File, anticipated timeframes, and IRS caseload issues.
9:45-10:05 a.m. - Morning Break
10:05-11:20 a.m. - Withstanding IRS Attacks on Traditional and “Edgy” Estate and Gift Tax Planning Techniques” (Dallman and Geraghty) - This session provides a detailed discussion of IRS attacks on planning techniques such as family limited partnerships , S and C corporation recapitalizations , the gifting of those interests, and Graegin loans.  Also addressed are the issues practitioners encounter when working with valuation professionals.   Examples of different valuation discounts will be provided along with “acceptable” ranges of valuation discounts.  Another topic covered will be how practitioners can switch the burden of proof to the IRS in an audit and shortening the statute of limitations for IRS audit.
11:20 a.m.-Noon - Elder Abuse and Iowa SF 2239 (Nelson) - This presentation will review the Elder Abuse Prevention Act passed by the Iowa legislature in 2014.   Also reviewed will be the legislative history of the bill, including the issues leading to the last minute deletion of criminal provisions. Anticipated bill introductions for the 2015 session concerning this issue will be discussed, along with their potential impact on individuals with aging parents and particularly on those farming land or operating a business in which aging parents have an interest.
12:00-1:00 p.m. - Luncheon (provided)
1:00-2:45 p.m. - Practical Estate Planning (Part 1)(Kerkove, Lawler, McCrindle and Van Houten) - This session is a panel discussion, consisting of Iowa members of the American College of Trust and Estate Counsel (ACTEC) and the Iowa Academy of Trust and Estate Counsel.  The panel will address practical and important issues facing estate planners in today’s environment.  The discussion will include drafting Powers of Attorney under the new Iowa Uniform Power of Attorney Act, drafting estate planning documents from the simple to the more complex (including beneficiary designations), dealing with the issues of portability of the transfer tax exemption, obtaining step-up in basis and other income tax issues, and how to advise clients who currently have marital deduction wills and trusts or who are currently administering credit shelter trusts.
2:45-3:00 p.m. - Afternoon Break
3:00-3:45 p.m. - Practical Estate Planning (Part 2)(Kerkove, Lawler, McCrindle and Van Houten) - The panel continues with discussion of the issues and provides answers to your questions.
3:45- 4:45 p.m.-Ethics for Estate, Business and Income Tax Planners (McEowen and Tidgren) - This session will address some of the most common ethical issues that arise in the representation of clients during the estate and/or business planning process in addition to income tax planning.  Included in the discussion will be coverage of the Model Rules as applied in this context.  Also addressed will be defenses to malpractice claims, common areas of liability, the special issues that arise concerning the representation of older or infirm clients, and the marketing of estate planning services. 

Continuing Education: 

  • This course is designed for: Attorneys, Other Tax Return Preparers (OTRPs), Certified Public Accountants (CPAs), Enrolled Agents (EAs), Certified Financial Planners (CFPs), Licensed Public Accountants (LPAs), Real Estate Professionals (Iowa Real Estate Commission), and Insurance Professionals (Iowa Insurance Division).  This event qualifies for: 8.6 credits based on a 50-minute hour or 7.2 credits based on a 60-minute hour.  Please note that some CPE organizations do not accept partial credit hours. For approved CPE or CLE hours, click here

Speakers: 

  • Roger A. McEowen is the Leonard Dolezal Professor in Agricultural Law and Director of the Center for Agricultural Law and Taxation at Iowa State University. A graduate of Drake University of Law, he is a member of the Iowa and Kansas Bar Associations and is admitted to practice in Nebraska. He is widely published in law reviews and other agricultural law publications; is the author of a 1,200-page textbook on agricultural law; and is the lead author of one BNA Tax Management Portfolio and the co-author of two others. 
  • Kristine A. Tidgren is the staff attorney for the Center for Agricultural Law and Taxation. Before joining CALT, she worked as a practicing attorney and as an attorney editor for LexisNexis. Kristine is licensed to practice law in Iowa and Missouri. She graduated Order of the Coif from the University of Texas at Austin School of Law.
  • Kristy S. Maitre is a tax specialist for the Center for Agricultural Law and Taxation.  She is also an enrolled agent and has almost 30 years experience with IRS, most recently as the IRS Senior Stakeholder Liaison for Iowa. Kristy is well-respected among Iowa tax practitioners for her knowledge, service and dedication. 
  • Robert Dallman is an attorney in the Milwaukee office of Whyte Hirschboeck Dudek. Mr. Dallman’s practice includes advising to clients in federal and state tax litigation, tax planning and business planning.  Formerly an IRS trial attorney in Washington, D.C. and Milwaukee, he has practiced either for or against the IRS and selected state taxing authorities for more than 20 years. He is a graduate of the University of Kansas Law School and has an LLM in taxation from Georgetown University.
  • Daniel Geraghty is an attorney in the Milwaukee office of Whyte Hirschboeck Dudek S.C.  Mr. Geraghty focuses his practice on complex federal, international and state tax issues in both planning and controversy matters.  Mr. Geraghty also focuses on complex business transactions including purchases, sales, mergers, divestitures and restructurings.  Mr. Geraghty is also a Certified Public Accountant.  He is a graduate of the University of Wisconsin School of Law.
  • Janice J. Kerkove is a partner in the law firm of Bradley & Riley PC in Cedar Rapids, Iowa.  Her practice focuses on estate planning, probate matters and tax law.  She has chaired the probate and trust law section of the Iowa Bar and, among other accolades, is listed in Super Lawyers for Estate Planning and Probate.  Janice is a graduate of the Drake University Law School.
  • Thomas A. Lawler is a member of Lawler & Swamson, P.L.C. with offices in Parkersburg and Greene, Iowa. His practice primarily focuses on probate, trusts, estate planning, tax, real estate and agricultural law. A graduate of Columbus School of Law, he is admitted to practice before the Iowa Supreme Court, the United States District Courts for the Northern and Southern Districts of Iowa, the United States Supreme Court and the United States Tax Court. 
  • Kevin McCrindle is the principal attorney at McCrindle Law, having started the firm 1977.  Kevin’s practice focuses on estate planning, wills, trusts, and probate law, business law, and taxation.  In addition, Kevin practices in the areas of real estate law and agricultural law.  Kevin is a graduate of the Loyola University of Chicago School of Law.
  • Michel Nelson, JD is a Senior Vice President of Iowa Savings Bank in Carroll, where he manages trust services. He is former President of the Iowa Trust Association (2004-5); former Chair of the Probate & Trust Section of the Iowa State Bar Association (2008-9) and council member (2004-10); founding member, current director and officer of The Iowa Academy of Trust and Estate Counsel; and, current board member of Iowa Finance Authority. He was the principal author of Iowa’s Uniform Principal and Income Act unitrust section passed in 2002 (Iowa Code Section 637.601-615). His published articles include COLI, BOLI, TOLI and Insurable Interests for RIA/Warren, Gorham & Lamont’s Estate Planning journal. He frequently makes presentations to estate planning professionals.
  • Margaret Van Houten is a senior shareholder with the Davis Brown Law Firm in Des Moines, Iowa. Her practice includes the areas of wills, trusts, estate planning and probate law, taxation, charitable organizations and employee benefits. Margaret was instrumental in passage of the Iowa Uniform Premarital Agreement Act in the early 1990s and is currently working on amendments to that Act which would allow spouses to enter into post-marital agreements.