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How Would You Like to Have Your Estate Pay 35% Estate Tax to Washington State?
The highest estate tax rate by far is now in Washington state, however, qualified farmers may get a big break
 • Paul Neiffer
Chapter 12 Farm Bankruptcies Rising, but Still Lower than 20 Year Average
We see an uptick in Chapter 12 farm bankruptcies, but the overall number is still below "average"
 • Paul Neiffer
IRC Section 1062: Attachment Requirements for Form 1065 and Form 1120-S (Schedule K-1) and Sample Covenant
More information is required when making a Section 1062 election for partners and S-corporation shareholders
 • Paul Neiffer
Which Came First: The Chicken or the Research Credit Study?
We provide guidance on a Tax Court case that may help farmers obtain a R&D tax credit, but it was not a "win" for the taxpayer.
 • Paul Neiffer
The §45Z Clean Fuel Production Credit: Clarity at Last?
The producers of biofuel got guidance on Section 45Z tax credits. The farmers not so much.
 • Paul Neiffer
How is the R&D Credit Calculated?
We provide some more details on the R&D Credit
 • Paul Neiffer
Off to Brazil and a Refresher on Deferring Income Taxes on Sale of Farmland
When you get this post I should be in Brazil doing a farm tour, etc. (assuming the United Airlines cooperates).
 • Paul Neiffer

January 2026

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