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February 6, 2017
Probability of Default
Change in Risk Rating 2014 to 2015
Repayment … the turn to the Cow-Calf profitability analysis.
45
ESTIMATED AVERAGE … that separate the top third profitable farms from the bottom third?
Managing …
that is contingent on future events• A formal claim follows … corporation?
Material participation?
At-risk limitations?
AMT adjustments?
Shareholder … Limitations
Stock and debt basis
At risk
Passive activity loss
pp …