Happy Friday! I gave a presentation yesterday to the National Agricultural Law Center along with the great Tiffany Dowell. The below presentation focuses on active v. passive income, basic types of farm leases, and general farm lease provisions. Hope that it is helpful! [slideshare id=32186578&doc=nalcfarmleases-140311132029-phpapp01]
Legal Structure of Farmers’ Markets
Kudos to Erin Kee and Jason Foscolo for co-authoring this substantive article on the the choices of entities for farmers’ markets. I’m teaching the undergraduate food law course at New York University this semester. Today, I am lecturing on direct farm marketing and local food law. Erin and Jason’s article was included in the “recommended reading” for today’s lecture. I …
Overview of the USDA Economic Research Service
I’m currently conducting a blog series where each week I give an overview of the responsibilities of a government agency regulating our food and agriculture system. I think it’s a helpful reminder for everyone on just how complex our regulatory system really is. It’s a game of Who’s Who for government players in the U.S. food and agriculture economy. The …
Ask Cari: Is Rental Income from a Farm Lease Self-Employment Taxable for Social Security Purposes?
I was recently posed this question from a farmer close to retirement concerned about social security. He has been farming his whole life and would like to shift into a landlord role. In way of background, you must have a certain number of credits under the social security system before receiving social security based eligible quarters. A farmer may have …
NBI Webinar: Estate Planning for Farmers and Ranchers
The National Business Institute (“NBI”) will be having a substantive webinar on October 3, 2012 from 11:00am to 6:00pm ET (that’s no typo – it’s a 7 hour webinar…). It’s a little pricey for a webinar but if you are interested in this topic (like me) then I think it’ll be worthwhile. Topics for the webinar include the following: (1) …
Determining Your Goals For the Estate Planning Process
For those of you who have decided to charge ahead with an “estate plan” for your family, it’s important to really think about your goals of the estate planning process. Your objectives will help guide the entire estate planning process and will be a guidepost to your estate planning attorney in helping formulate the correct game plan. As a caveat, …
My Path Becoming an Agriculture Lawyer in New York City
Last month, I spoke to a group of Texas 4-H kids at a Texas A & M University via Skype about my work as an agriculture lawyer in New York City. I was asked to share a bit about my path and how I become an agriculture lawyer in the Big Apple. Here was my response: I grew up on …
Appointed as the Chair of the ABA GP Solo Agriculture Law Committee for 2012-2013
For the second year in a row, I have been appointed as the Chair of the American Bar Association’s (“ABA”) General Practice, Solo & Small Firm Division’s Agriculture Law Committee for the 2012-2013 year. It has been an exciting first year getting the Committee up and going again with two fantastic Continuing Legal Education (“CLE”) webinars on crop/livestock insurance and …
Spoke to Undergraduate Agriculture Career Class via Skype
Yesterday I had an opportunity to talk about being an agriculture lawyer to an undergraduate agriculture careers class in Wisconsin via Skype. I remember being that age and not really knowing what I wanted to do. To tell you the truth, I grew up looking up to Colleen Callahan and wanted to *be* her…with a career in agriculture journalism/communications. For …
Types of Farm Leases: Cash-Rent vs. Crop-Share
Happy Friday! Last week, I stumbled across Rusty Rumley’s powerpoint presentation on “Agricultural Contracts and the Leasing of Land.” Rusty does a great job giving an overview of the building blocks. He’s a great teacher — he was one of my instructors in this agriculture law course last year— and I suggest looking at his presentation along with other useful …
Follow My Tweets from the National Cattlemen’s Beef Association Convention
I made it safe and sound to Opryland in Nashville, Tennessee, for the National Cattlemen’s Beef Association (“NCBA”) Annual Convention and Trade Show. I will be at Cattlemen’s College today and this tweet-up this evening with these awesome ag tweeps. Tomorrow afternoon and evening I will be at the Young Producer’s Council (“YPC”) (@YPCBeef) meeting and reception. I’m also on …
Thinking About the Next Generation
The National Agriculture Law Center has reported that approximately 90% of agricultural operations do not survive the transition to the next generation. I have to say- that statistic is a bit alarming. The primary reason for this is poor succession planning. Estate planning is just one part of workable succession plan. Estate planning focuses on asset distribution while succession planning …