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On January 12, 2022, the Iowa Court of Appeals affirmed that a group of landowners did not follow the required statutory appeal route to challenge a drainage assessment.

Potential tax changes dominated most 2021 tax discussions. Proposals such as the American Families Plan sought to significantly increase the capital gains tax rate and require recognition of capital gain at death or at gift.

IRS announced January 10 that it will begin accepting and processing 2021 tax year returns for individuals beginning January 24, 2022. IRS began accepting e-filed business returns on January 7, 2022.

Like 2020 before it, 2021 was no ordinary year. As we leave the year behind, we review key tax considerations arising from 2021’s unique circumstances and look ahead to the 2022 tax filing season.

With high crop yields and robust commodity prices, many farmers are closing 2021 with more income than they expected. Likewise, input costs for 2022 are on track to reach record highs.

Many farmers regularly and generously give to their churches or other charitable organizations.

We frequently receive questions about depreciating and expensing business vehicles. This post provides a brief summary of the general rules for 2021.

On December 15, 2021, the Iowa Court of Appeals released an opinion involving a dispute over the sale of a railroad-tie-removal business. Without several key terms included in the contract, the court was left to determine the parties’ intent.

Rural landowners are sometimes asked to enter into an agreement to allow a developer to run a pipeline or power lines across their property. These are important decisions with permanent consequences.

On October 6, 2021, the Iowa Court of Appeals affirmed an order from the district court, dividing a 50-acre parcel between two brothers pursuant to a partition in kind action. Robert Tolle sought a partition in kind of the parcel he owned as

On October 6, 2021, the Iowa Court of Appeals affirmed the denial of Zachary Tew’s workers’ compensation claim. Tew filed a petition for worker’s compensation benefits claiming that he was injured during his employment as an egg stacker.

Update: USDA unveiled the Emergency Livestock Relief Program (ELRP) and Emergency Relief Program (ERP) in April and May of 2022.

In this case, the Iowa Court of Appeals reminds us that “contracts mean what they say.” On October 6, 2021, the Court of Appeals reversed an order from the district court finding that a hotel owner breached a contract with a construction company.

In this case, farm borrowers once again challenged court orders surrounding their farm foreclosure. In November 2017, the district court granted summary judgment and a foreclosure decree in favor of the bank.

Business entities can be helpful tools for transitioning a farm business to new or additional owners.