Cultivating Connections: A Conference for Farm Transition Planners

All farmers and ranchers need a succession plan. Whether it's winding down the business, transitioning the farm to a new generation, or bringing on a key employee as a partner, farmers and ranchers must have a plan. And that requires professionals. The needs are many, but the expertise can be hard to find. Those serving rural clients are sometimes isolated, and sometimes overwhelmed by the workload. They would benefit from a community of colleagues sharing ideas, discussing strategies, and keeping up on the latest rules and regulations.

With these needs in mind, Ohio State University’s Agricultural & Resource Law Program, Iowa State University's Center for Agricultural Law & Taxation, and the National Agricultural Law Center are partnering to create an association of professionals who advise farmers and ranchers on succession and transition planning. Our inaugural conference is bringing together attorneys, tax specialists, and other farm transition experts for learning, networking, and idea sharing. 

Our goal is to increase the number of skilled professionals assisting farmers with this critical work. We will link participants with a network of colleagues for connection during the year through online meetings, webinars, newsletters, and other opportunities. 

We hope you will join us in this exciting new endeavor and help us launch the Association for Farm Transition Planners.


Monday, August 7

8:30 AM
9:00 AM
Lay of the Land from Long-time Farm Transition Planners (Steve Bohr & Mike Downey)
10:00 AM
10:15 AM
Preserving the Family Farm in the Wake of Uncertainty (Turney P. Berry)
11:45 AM
Q&A with Turney
12:00 PM
Lunch & Networking
1:00 PM
Buy Sell Agreements – Best Practices, Tips, and Traps (Scott Bogguss), Tax and Valuation Considerations, Q&A (Scott Bogguss, Maurie Cashman, CVA,  & David Hanson)
2:30 PM
2:45 PM
All in the Family:  
2:45 pm:       Preparing Clients for the Transition Plan Experience (David Marrison)
3:15 pm:       The Hardest QuestionNavigating the On-Farm, Off-Farm Issue (Peggy Hall & Kelly Moore)
3:45 pm:       Fair v. Equal (Joy Kirkpatrick)
4:10 PM
Charitable Options for the Transition (Rob Kinsey)
4:30 PM

Tuesday, August 8

8:30 AM
Resources for the Rural Professional (Kristine Tidgren, Kitt Tovar, & Robert Moore)
9:00 AM
Working with Clients Who Can't Work Together (Kiley Fleming)
9:45 AM
10:00 AM
Considering Long-Term Care Needs (Robert Moore) 
10:45 AM
Tax Mistakes to Avoid in the Transition (Joe Kristan & Kristine Tidgren)
11:45 AM
Q&A for Joe & Kristine
12:00 PM
Lunch & Networking
1:00 PM
Real World Succession Planning Scenarios (Pat Dillon, Kristine Tidgren, Robert Moore)
2:45 PM
Planning for Continued Involvement 
3:00 PM


Continuing Education: 


  • 13 hours of general CPE over two days (50-minute hour) (7 hours Day one, 6 hours Day two)
  • 8 hours of IRS CPE ( Day one, 4 credits: Y7WRM-T-00356-23-O, Y7WRM-T-00356-23-I; Day two, 4 credits: Y7WRM-T-00357-23-O, Y7WRM-T-00357-23-I)
  • 11.25 hours Iowa CLE. Activity #396367
  • 7 hours of real estate Day 1; 236-6210-E, 6 hours of real estate Day 2; 236-6211-E
  • Please list specific state CLE request when registering and we will apply on your behalf.
  • We are not NASBA certified. The Iowa Accountancy Examining Board does not pre-approve CPE events, but it is left to the individual to determine the appropriate course of study. OTHER STATES Consult your state’s accrediting agency/board for its rules on admissibility of this course. It is the responsibility of the attendee to understand and comply with state licensing CPE requirements.

Turney P. Berry, Wyatt, Tarrant, and Combs (Louisville)

Turney P. Berry concentrates his law practice in the areas of estate planning, fiduciary matters, and charitable planning. Mr. Berry is the leader of Wyatt, Tarrant & Combs’ Trusts, Estates & Personal Planning Service Team and a past member of the firm’s Executive Committee. Mr. Berry is a Fellow of the American College of Tax Counsel, a member of the American Law Institute, a member of The International Academy of Estate and Trust Law, a member of the Advisory Council of the Heckerling Institute on Estate Planning, a Member of the Advisory Board of Trusts and Estates Monthly, and a member of the Bloomberg BNA Tax Advisory Board (Estates, Gifts, and Trusts). He serves as Adjunct Professor at the University of Miami Estate Planning LLM Program (teaching Business Succession Planning), and has served as Adjunct Professor at Vanderbilt University, the University of Missouri, and the University of Louisville, and regularly speaks at the nation's leading estate planning conferences. Since 1996, Mr. Berry has served as Co-Chair of the Midwest/Midsouth Estate Planning Institute at the University of Kentucky (the longest continuously run CLE event in Kentucky).

Mr. Berry is the author or co-author of three Tax Management Portfolios: Estate Tax Deductions - Sections 2053 and 2054; Private Foundations - Self Dealing - Section 4941; and Taxable Expenditures - Section 4945. In addition his frequent articles have appeared in numerous journals and magazines. Mr. Berry received the Texas Bar Foundation Outstanding Law Review Article award for an article he co-authored with Paul Lee titled “Retaining, Sustaining and Obtaining Basis” which was published by the Texas Tech Estate Planning and Community Property Law Journal in January 2015. A native of Tennessee, Mr. Berry received his B.A. and B.L.S. in 1983 from the University of Memphis and his J.D. in 1986 from Vanderbilt University.

Steve Bohr, NextGen Ag

Steve Bohr has been helping landowners and producers transition their farms for 29 years. He has worked in financial services for 25 years and is the former president of the Cedar Rapids AIFA and a former board member of the Iowa FFA Foundation. Steve is a regular columnist for Iowa Farmer Today. He founded Farm Financial Strategies in 1994.

Scott Bogguss, Simmons Perrine Moyer Bergman PLC

J. Scott Bogguss is a business, transactional and tax attorney with extensive experience providing tax, trust and estate,  probate and general business law counsel to a wide variety of closely held businesses and their owners. Mr. Bogguss’ general activities include initial organization and reorganization of business entities to accomplish the financial, tax planning, management and other objectives of the owners and managers of such entities. His work also frequently involves the design and implementation of estate, pension, mergers, acquisitions, business succession and executive compensation plans. Mr. Bogguss’ experience includes transactional work in mergers, acquisitions and secured lending. He also represents business and individual clients with respect to disputed income tax matters and is a practicing member of the agricultural law practice group. In his 53rd year of practice, Scott is a fellow in the American College of Trust & Estate Counsel and a fellow in the American College of Tax Counsel, a founding member of the Iowa Academy of Trust &  Estate Counsel and a past chair of the Tax Section of the Iowa State Bar Association.

Pat Dillon, Dillon Law P.C.

Patrick B. Dillon enjoys finding solutions to legal issues and catching problems for clients. Pat practices in the Sumner office, regularly representing clients in the district, associate district, and magistrate courts for agricultural, real estate, criminal, and collection issues. He drafts wills and trusts, creates estate plans, and helps clients through the probate process. He also is a federal designated debt relief attorney and protects consumer's assets by filing for Chapter 7 bankruptcy relief. Pat is a Fall 2003 graduate of Drake University with high honors.

Mike Downey, NextGen Ag

Mike Downey is an accredited farm manager with the ASFMRA.He has 21 years' experience in land management and real estate services.He is also an accredited land consultant with RLI and a Certified Farm Succession Coordinator with IFTN. Mike received the Early Career Award from the ASFMRA and is a former board member of the Iowa Chapter of the ASFMRA. 

Kiley Fleming, Iowa Mediation Service

In 2015, Iowa Mediation Service hired Kiley to serve as the Executive Director. With a Doctorate in Interdisciplinary Leadership from Creighton University, a Master of Science degree in Human Resource Development, and a Bachelor of Arts degree in Psychology, Kiley has the expertise to design impactful conflict management and communication training. She is also well-equipped to conduct conflict resolution and mediation sessions, as she has done for the majority of her Human Resources and consulting career. Drawing from various Human Resources experiences in finance, academia, medicine, and manufacturing, Kiley has vast competencies in dealing with dispute management and negotiations. She is also a Certified Life Coach and focuses on business succession and transition planning.

Peggy Hall, Agricultural and Resource Law Program at The Ohio State University

Peggy Kirk Hall is an associate professor and Director of the Agricultural and Resource Law. Program. She is a graduate of The Ohio State University (B.S., M.S., Natural Resource Policy) and the University of Wyoming College of Law (J.D.), where she served on the Land & Water Law Review.  Peggy is a Past President and Board Member of the American Agricultural Law Association (AALA); Past Chair of the Ohio State Bar Association Agricultural Law Committee and served as an Advisory Board Member for the National Agricultural Law Center.  Peggy has received the AALA's Distinguished Service Award (2018) and Excellence in Agricultural Law Award (2016), and in 2018 received Ohio's Distinguished Service Award from the National Association of County Agricultural Agents.  She currently teaches Agribusiness Law, AEDE 3170, in the College of Food, Agricultural and Environmental Sciences at The Ohio State University and directs research and outreach projects for OSU's Agricultural & Resource Law Program.

David M. Hanson, CPA, PLLC

David Hanson is a CPA with more than 40 years of tax experience. He has worked at several major accounting firms throughout his career and is currently serving clients in a solo practice. David, a specialist in agricultural taxation, is a graduate of Iowa State University.

Rob Kinsey, Assistant Vice President, Iowa State University Foundation

Rob Kinsey currently serves as an Assistant Vice President of Development at Iowa State University Foundation, overseeing the Office of Gift Planning, Corporate Engagement and Foundation Relations, and International Engagement. He has 23 years of experience in fundraising, specializing in providing solutions that align donors’ philanthropic interests with their financial and estate planning needs. He enjoys evaluating complex tax and estate planning issues to offer options while collaborating with donors and their advisors. He is especially passionate about helping farmers understand options for transitioning out of active farming. Working for the betterment of several non-profit organizations, he has facilitated nearly $110 million of gifts for Boy Scouts of America, Ottumwa Regional Health Foundation, Simpson College, and Iowa State University. Additionally, he has served as a volunteer consultant for several small non-profits to accelerate their growth.

Rob enjoys sharing gift-planning information with others and has presented for groups such as the National Association of Gift Planners National Conference, the National Association of Insurance and Financial Advisors (NAIFA) – Iowa, American Fundraising Professionals, Iowa State University’s Women in Philanthropy, the Mid-Iowa Council on Planned Giving, along with many other local organizations.

Joy Kirkpatrick, University of Wisconsin Extension

Joy Kirkpatrick has worked at the University of Wisconsin Extension since 1993.  She began her Extension career as a county-based Dairy & Livestock Agent. In 2004 she became the Outreach Specialist for the University of Wisconsin’s Center for Dairy Profitability. In her current job she collaborates with colleagues to provide educational programs and information to farm businesses on farm succession planning.  Kirkpatrick received both her BS and MS degrees from SIU – Carbondale.  Programs include Returning to the Farm, Shifting Gears for Your Later Farming Years, and other programs that focus on succession planning.

Joe Kristan CPA, Partner at Eide Bailly LLP

Joe Kristan has been a tax practitioner since 1984, working primarily with closely held businesses, serving the agriculture, distribution, and manufacturing industries. Joe is the author of the popular Tax News & Views blog,

Kelly Moore, Wright and Moore Law Co. LPA

Kelly Moore is an attorney and former co-owner of Wright & Moore Law Co. in Delaware, Ohio. Wright & Moore Law Co. LPA is a small firm with its primary area of practice being agricultural law. Kelly’s areas of practice include estate planning, succession planning, and trust and probate administration. Kelly truly enjoys working with farmers. This small town southern girl is very honored to find herself assisting with families who hold such steadfast family values and great work ethic. It is exciting and fulfilling for her to work with families, especially the wives, to complete a successful estate plan for their family and farm.


Robert Moore, Agriculture and Resource Law Program at the Ohio State University

Robert Moore is an attorney and research specialist with the Agriculture and Resource Law Program at the Ohio State University. Prior to joining OSU, Robert and his wife, Kelly, owned Wright & Moore Law Co. LPA, a law firm in Delaware, Ohio, focusing on legal services for farmers and landowners. Robert continues to provide legal services to clients on a part-time basis. Robert was raised on a dairy farm in Coshocton County, Ohio. He attended Ohio State University, receiving a B.S. in Dairy Science and an M.S. in Agricultural Economics. He received his J.D. from Capital University in Columbus, Ohio, where he graduated cum laude.

Robert’s area of focus is farm succession planning, business entities, and taxation. Over the years, Robert has worked with many farm families in designing and implementing succession plans for their family farming operations. He is excited to bring his experience to the Agriculture and Resources Program and looks forward to providing information and resources to farm families

David Marrison, Farm Financial Management & Policy Institute

David Marrison is a Professor and Field Specialist in Farm Management at The Ohio State University. He is the Interim Director for the Farm Financial Management & Policy Institute. He received his B.S. in Agricutural Education and Agricultural Economics from Ohio State and his M.S. in Agricultural Education from Purdue University.

Kristine Tidgren, Center for Agricultural Law & Taxation (CALT) Iowa State University, Ames, IA

Kristine Tidgren is an attorney and Director of CALT. She is also 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.

Kitt Tovar, Center for Agricultural Law & Taxation (CALT) Iowa State University, Ames, IA

Kitt Tovar is a Staff Attorney at the Center for Agricultural Law and Taxation at Iowa State University. She focuses on areas of agricultural law, including farm succession planning, environmental law, and farm policy. Kitt also manages the Beginning Farmer Center. 



$350 In person, $325 Online 

Date and Time: 
Monday, August 7, 2023 - 9:00am to Tuesday, August 8, 2023 - 3:00pm
6111 Fleur Drive Des Moines, IA 50321 and Online!

Holiday Inn Des Moines-Airport/Conference Center

6111 Fleur Dr, Des Moines, IA 50321

(515) 287-2400

Mention our conference & receive a special rate of $109/night until July 16, 2023!