The world of estate planning for farmers has changed dramatically after the passage of the One Big Beautiful Bill Act. This permanently increased the lifetime gift and estate tax exemption to $15 ...

Mega-sized federal spending bills are so complex that they present numerous opportunities for making “sleight of legislation” pork barrel changes to existing programs and introducing new programs that ...

Many farm operators provide some type of custom work or use of farm machinery to other farmers during the growing season, and payment is usually made following the completion of the harvest season.