COURSE REGISTRATION:  COMING SOON

REGISTRATION COST
individual Courses
Agricultural Law Seminar  
$ 199 by September 7 / $ 215 after September 7
Farm Tax Workshop
$ 199 by September 7 / $ 215 after September 7 
Both Courses 
$ 335 by September 7 / $ 360 after September 7

IN-PERSON COURSE: ACCOMODATIONS

Courses will be held in-person at the Courtyard by Marriott in Ankeny, Iowa
2405 SE Creekview Drive   |  RESERVATIONS (515) 422-5555

Agenda 

DAY 2: Farm Tax Workshop

8:30 am 
Chapter 2 – 2026 Legislative and Regulatory Update
Key federal developments affecting farmers in 2026: important tax law changes, administrative guidance, other legal developments that may influence reporting positions, planning decisions, and farm business operations.

10:30 – Break 

10:45 am 
Chapter 3 – Third-Party Marketed Tax Strategies for Farmers
Tax benefits often promoted to farmers through third-party providers, with a focus on the research tax credit and deductions claimed for residual soil fertility: review of legal standards, common marketing claims, documentation requirements, and practical risks taxpayers should evaluate before pursuing these strategies.

11:30 am 
Chapter 4 – Like Kind Exchange on the Farm
Practical issues that arise when farmers restructure or replace land holdings, and tax-deferral rules governing like-kind exchanges of farm real estate: qualifying property, exchange structures, timing requirements, basis consequences, boot received.

12:00 p.m.– Lunch 

12:50 pm 
Chapter 6 – Livestock Tax Issues
Key tax rules affecting livestock operations: the treatment of animals held for sale, breeding, dairy, or draft purposes, common issues such as depreciation and expensing, raised breeding livestock, sales and involuntary conversions, and disaster-related tax considerations.

1:40 p.m. 
Chapter 7 – Financial Distress and Bankruptcy Tax Issues for Farmers
Key planning issues for farmers working through periods of economic hardship, and tax consequences that can arise when farm operations face financial distress, debt restructuring, or bankruptcy: cancellation of debt income, insolvency and bankruptcy exclusions, basis reductions, asset sales, net operating losses. 

2:15 p.m.– Break

2:30 pm 
Chapter 8 – Retirement Issues for Farmers
Strategies for coordinating retirement income with the transfer of farm assets and management, and tax and planning issues farmers commonly face when preparing for retirement and transitioning out of active operation: retirement plan options, contributions and distributions, social security considerations, required minimum distributions, self-employment tax issues. 

3:25 pm 
Chapter 5 – Farm Corporations
Common issues arising in farm succession planning, and tax rules and planning considerations for farming operations conducted through corporations: the formation and operation of C and S corporations, compensation and fringe benefits, distributions, basis and loss limitations, transfers of assets.

4:10 pm 
Chapter 9 – Cost Recovery and Sales of Farm Assets
Common issues involving farm property and tax treatment for recovering the cost of farm assets: through depreciation, amortization, expensing and related deductions, consequences of selling or disposing of those assets, basis, gain or loss recognition, depreciation recapture, §1231 treatment, and installment sales.

4:30 p.m. Workshop adjourns

Speakers 

Kristiana Coutu
Agricultural Law Research Specialist–Center for Agricultural Law and Taxation, Iowa State University

Kristiana brings her passion for agriculture and experience in agricultural law and tax to provide legal analysis and educational materials for producers, policymakers, and industry stakeholders. She has focused her career on meeting the changing needs of agriculture, and her experience includes lending for the farm credit system, practicing as a certified public accountant, practicing law, and engaging in policy work. Kristiana has worked with producers and agricultural organizations across the country, giving her a unique and holistic perspective on the diversity of agriculture and the varying needs of producers. As director of the Beginning Farm Center, Kristiana guides the center’s activities which focus on providing educational resources and programming for new farmers and their professional advisors. 

Kristine Tidgren
Director–Center for Agricultural Law and Taxation, Iowa State University

Kristine is an attorney and the Dolezal Adjunct Associate Professor in the Agricultural Education and Studies Department at ISU. Kristine enjoys researching and analyzing complex tax issues and writes and edits many articles, blog posts, and educational materials. She speaks to many groups regarding tax and legal topics throughout the year.

Continuing Education pending approvals 

ATTORNEYS 

DAY 1  Iowa CLE – 6.5 hours *includes 1 hour Health
issued by Iowa Supreme Court Commission on Continuing Legal Education
Activity Numbers  
IN-PERSON: xxxxxxx  ONLINE: xxxxxxx

Out of State CLE   
pending application approvals: Nebraska • Minnesota • Illinois 

DAY 2  Iowa CLE – 6.5 hours 
Activity Numbers 
IN-PERSON: xxxxxxx ONLINE: xxxxxxx

Out of State CLE pending application approvals: Minnesota

CERTIFIED PUBLIC ACCOUNTANTS 
ENROLLED AGENTS • OTHER TAX PREPARERS

DAY 1  State CPE – 8 hours *includes 1 hour Health  NO IRS CPE
DAY 2   IRS CPE – 8 hours  State CPE – 8 hours 

ONLINE Activity Numbers 
Y7WRM-T-xxxxx-O 6 credits
Y7WRM-U-xxxxx-O 2 credits 

IN-PERSON Activity Numbers 
Y7WRM-T-xxxxx-I 6 credits 
Y7WRM-U-xxxxx-I 2 credits

CERTIFIED FINANCIAL PLANNERS

DAY 2  Certified Financial Planner Board of Standards– credits pending

REAL ESTATE PROFESSIONALS 

DAY 1  8 hours–Activity Number #xxx-xxxx-E 
DAY 2  8 hours– Activity Number #xxx-xxxx-E 

INSURANCE PROFESSIONALS 

DAY 1  general credit – 7 hours (xxxxxx), health – 1 hour (xxxxxx) 
DAY 2  general credit – 8 hours (xxxxxx)