Stay current on the federal tax developments shaping agriculture and farm businesses. This comprehensive session examines recent tax law changes, significant case law and IRS developments with direct implications for farmers and their advisors. Explore prominent cases and emerging issues involving conservation easements, Section 179 and Section 263A elections, and water rights considerations related to SGMA. The session will also take a deeper look at excess fertility and its tax treatment, providing practical context for navigating this complex area.

Agricultural employers operate within an increasingly complex labor and employment environment. This session will examine current legal developments and compliance considerations affecting California agricultural businesses and their workforces. Gain practical insight into areas of employment law that may create operational, financial and legal exposure for farming and agribusiness clients and learn what advisors should have on their radar. 

This forward-looking session explores the forces likely to shape Western agriculture during the next one to three years. Using economic forecasts and commodity-level analysis, the presenter will examine expected developments in production, yields, prices, revenue, input costs, trade, and consumer demand, with focused discussion of tree nuts, berries, and fresh vegetables. Attendees will consider baseline, upside, and downside scenarios and their implications for client planning. 

This session examines the financial condition of agricultural producers and agribusinesses following the past year’s operating environment. From an agricultural lender’s perspective, attendees will learn how recent market and cost pressures are appearing in financial statements, which credit indicators deserve particular attention, and how advisors can help clients prepare for financing discussions and lender expectations. 

Stay informed about accounting developments with implications for farming and agribusiness organizations. This session will highlight current and emerging accounting issues and consider how evolving guidance may affect financial reporting, disclosures and related decisions. Participants will gain practical perspective on areas financial professionals should be watching as they prepare for upcoming reporting periods and advise agricultural clients and organizations. 

Transferring a farming operation to the next generation can involve far more than determining who owns what. Family dynamics, management responsibilities, taxes, financing and long-term business viability can all influence whether a transition succeeds. Through a case study following a sample farming family over time, this session will explore succession alternatives at different stages and demonstrate how changing circumstances can affect the planning process. Gain a practical framework for helping agricultural families evaluate options and prepare for a sustainable transition.