Updated: Iowa Farm Leases - Legal, Economic and Tax Considerations

March 27, 2015 | Roger McEowen

 

This article was updated on March 27 to include a section addressing termination of a lease for nonpayment of rent. This section can be found on page five.

There are numerous concepts associated with creating an effective lease for a farming operation.  A good lease can be a useful tool, but a lease that is inadequate can cause uncertainty and create problems.  Also, income tax, social security tax, estate and business planning as well as other economic issues are associated with farm leases.

CALT Legal Brief - Iowa Farm Leases - Legal Economic and Tax Considerations.pdf

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