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August 1, 2017
Breakout Sessions
the
daily work routine, other issues could and will change … pertain to land ownership, but other issues would involve the … These materials are designed solely to raise issues and serve as a guideline for the reader’s research. These materials are presented for the purpose of education. Every taxpayer has a distinct set of facts and circumstances that makes it impossible to give solutions other than a general guideline approach.
• …
January 1, 2005
Land Rental
Rates, Leasing Papers
and Presentations, Land Leasing
Forms
lease types have developed to meet the
needs of the modern … for the use of land. For other
farm operations, a crop-share … oral arrangements, while
others are complex, lengthy written …
February 10, 2022
Water Policy
cannot be valued. On the
other hand, when water is abundant … these valuation estimates and other
considerations that were … enough from a single well to meet the full irrigation water …
December 27, 2017
Grain Market Outlook
Page | 4
I. U.S. Wheat Market Situation & Outlook
December 12th USDA Crop Production & WASDE Reports
On December 12th the USDA World Agricultural Outlook Board (WAOB) released its December 2017
World Agricultural Supply and Demand Estimates (WASDE) report – containing U.S. and World wheat supply‐
demand and price projections for the 2015/16, “old crop” 2015/16, and “new crop” 2017/18 marketing years
(MY) for wheat. “New crop” MY 2017/18 for U.S. wheat began on September 1, 2017 and will last through
August 31, 2018.
On November 28, 2017 the USDA released its preliminary Long Term Agricultural Projections of grain
market supply‐demand and prices through year 2027. These included the USDA forecasts for U.S. Wheat
supply‐demand and prices for “next crop” 2018/19 and succeeding years. These Long Term Agricultural
Projections by the USDA will be updated at the February 2018 USDA Outlook Conference, and are available at
the following web address: https://www.usda.gov/oce/commodity/projections/.
On January 12, 2018, the USDA will release its Annual Crop Production Summary and Crop Production
reports, providing updated estimates for 2017 total production of U.S. wheat and other U.S. crops. On that
same day the USDA will also release its quarterly Grain Stocks, annual Winter Wheat & Canola Seedings, and
updated World Agricultural Supply and Demand Estimates (WASDE) reports.
CME Kansas Hard Red Winter Wheat DEC 2017 & JULY 2018 Futures
MARCH 2018 CME Kansas Hard Red Winter (HRW) Wheat futures declined from highs of $6.06 and $6.04
¼ per bushel on July 6th and 11th, 2017 down to a low of $4.38 ¼ on August 29th. After trending up to a high of
$4.77 ½ on September 27th, MARCH 2018 HRW Wheat futures trended steadily lower of $4.10 ½ ‐ $4.10 ¾ on
December 11‐12, 2017, before trending back up to a high $4.25 ½ on December 21st. MARCH 2018 HRW
Wheat futures closed at $4.22 ¼ on Friday, December 22nd (Figure 1).
Figure 1. MARCH 2018 & JULY 2018 CME Kansas Wheat Futures Daily Price Charts …
August 18, 2014
Risk Management Strategies
implied by the author or any other party. Each farmer must … Kansas that are expected to meet the 50% county yield loss … is expected it will also meet the 50% test in
2014 (drought …
March 1, 2009
Animal Well-Being
Pork Industry Information Meetings
March 23-26, 2009
OverviewOverview
… unseensite unseen’’ meat from other countries be meat fromother countries be
accepted if … production costs accelerate???
Other Critical PointsOther Critical …
May 24, 2011
Leasing Papers
and Presentations
What percentage of the crop should I receive in a crop share lease?
The percentage of the crop that the landowner and tenant receive under a crop
share lease is based on the principle that crop returns are shared in the same
proportion as crop resources contributed. In other words, the percentage of the
crop received is determined by the percentage of crop inputs that the landowner
and tenant each provide in growing the crop(s). These percentages can be
determined by building a budget for each crop grown on the land and then
identifying who provides that input (landowner, tenant, or shared). The KSU‐
Lease.xls spreadsheet is a useful tool in determining equitable crop share
arrangements. Survey information on typical irrigated and non‐irrigated crop‐share
lease arrangements in Kansas is also available on www.AgManager.info.
3 …
September 3, 2017
Section 5: Long-Range Planning (FINLRB)
May have some adjustments due to additional investment
to improve the asset, partial sale, other activity
– Inherited capital assets have initial basis equal to the
value at date of inheritance in most instances
(“stepped up” tax basis)
– … Generally ordinary gain if held less than 24 months (cattle
and horses – 12 months all other livestock)
• If held 24 months or more …
col. A• Enter spouse and other changes in col. B• Enter … or original due date and meet:
o Timely file original … late filing penalty if you meet Rev. Proc. 84-35
Unless …
January 9, 2023
Ag Law Issues
science or horticulture or
other similar disciplines are important … business,
where “the rubber meets the road” is in the law … framework
within which all other disciplines must operate …