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October 1, 2019
2019 Crop Insurance Workshop Presentations
All Commodities on Farm(65% of total base)
(Purchased on Planted Acres)
Net farm incomes were high over the preceding … quickly
2015 net farm income = $6,000
Incomes have recovered somewhat …
April 8, 2025
Ag Law Issues
But, to properly defer the income for tax
purposes, certain … the rules again.
To defer income, a deferred payment contract … that you must pay tax on the income for the current year even …
February 2, 2012
Macro and Global Economic Perspectives
USDA expects 2011 net farm income to
increase 19 percent
– … by:
– Population
– Income
– Tastes and Preferences … slight decline in net farm incomes (NFI).
– John Deere NFI …
March 1, 2016
Land Buying and Valuing, Land Use Value Research
the landlord's share of net income for non-irrigated cropland … landlord’s share of net income.
KANSAS SOIL RATING … are
used to weight gross income and production expenses …
September 12, 2022
Ag Law Issues
Planning
Summer 2022 Farm Income Tax/Estate and Business Planning … https://lawprofessors.typepad.com/agriculturallaw/2022/03/summer-2022-farm-income-taxestate-and-
business-planning-conferences.html … https://lawprofessors.typepad.com/agriculturallaw/2022/04/irs-audit-issue-s-corporation-reasonable-
compensation.html
Summer 2022 Farm Income Tax/Estate and Business Planning …
December 28, 2023
Ag Law Issues
not as an exclusion from income. Thus, the redemption liability … report these amounts as
income for either year. The IRS … been
reported as “other income” as an exception to the …
June 20, 2016
Financial Management
1
Management Factors: What is Important, Costs, Yields, Prices, or
Production Practices?
Cooper Morris (cooper.h.morris@gmail.com), Elizabeth Yeager (eyeager@ksu.edu), Kevin Dhuyvetter
(kdhuyvetter@elanco.com), and Greg Regier (gregier@ksu.edu).
Kansas State University Department of Agricultural Economics ‐ June 2016
http://www.agmanager.info/farmmgt/finance/management/MgtFactors05‐14_(Jun16).pdf
This paper analyzes the value and feasibility of farming differently than the local average in Kansas crop
production. It is an update of previous research with the addition of several new variables‐‐workers per acre,
machine costs, and crop input costs‐‐to answer additional questions (Dhuyvetter, Morris, & Kastens, 2011;
Kastens, Dhuyvetter, 2007, 2006, 2005, 2004; Nivens, Kastens, & Dhuyvetter, 2002). Farms are broken down by
their characteristics, practices, and management performances in order to identify sources of superior
performance. Do the number of workers per acre explain differences in farm performance? Do machine costs or
crop input costs, relative to averages, have a larger impact on farms’ relative performances? The degree and
consistency of which farms are different than average is also analyzed. To what degree do farms distinguish their
planting intensity from the local average? By how much do the prices received by some farms deviate from the
average price received in a county? Lastly, how consistently farms achieve different than average costs, yields,
prices, and net incomes is analyzed.
This analysis and previous studies have examined farm characteristics and performances over ten‐year
periods going back to the 1992‐2001 period (Nivens, Kastens, & Dhuyvetter, 2002). Since the first study the
estimated impact of farm size and price management increased steadily. The measured impact in this study
deviates from the increasing trend, but farm size and price management continue to be significantly related to
farm performance.
…
November 21, 2022
Ag Law Issues
The payments may trigger income recognition
or could be … completely by the recipient’s income tax basis in the land that … triggers gain or loss for income tax purposes. I.R.C. §1001 …
July 8, 2016
Costs
Yield 5.5 5 4.9000000000000004 6
Price $120.00 $120.00 $120.00 $120.00
Income 660 600 588 720
Return over … Costs
Yield 5.5 5 4.9000000000000004 6 3.7 4
Price 120 120 120 120 120 120
Income 660 600 588 720 444 480
Return …
October 12, 2011
Water Policy
100%) 25.0% 25.0% 25.0% 25.0% 100.0% Wheat
0 Milo
INCOME PER ACRE 0 0 0 0 1 1 Corn
A … payments $0.00 $0.00 $0.00 $0.00 $0.00 Canola
E. Miscellaneous income $0.00 $0.00 $0.00 $0.00 $0.00 Alfalfa
F …