Farm & Ranch Income Tax / Estate & Business Planning Seminar





7:45 AM
Course Begins

8:00 AM (MT)
Course Ends

3:45 PM (MT)

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Non-Member Fee

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Live Group Seminar
McEowen, P.L.C.
Boise [map], ISCPA Training Facility- 1st Floor -
Designed For
  • Practitioners representing farmers and ranchers
  • This seminar is an excellent opportunity for tax practitioners (CPAs, enrolled agents, other tax return preparers, accountants), attorneys and agribusiness professionals to update their knowledge of tax, business and legal matters related to agriculture and farm business activities.
This seminar is designed to provide attendees with a comprehensive and practical understanding of major agricultural tax, estate and business planning issues.
  • Recent Developments in Ag Taxation. This session will address current developments of relevance.
  • Estate and Business Planning Cases, Rulings and Legislative Update
  • Tax Planning Strategies for Farmers and Ranchers. This session will cover the relative pros and cons of various entity structures; corporate-provided meals and lodging; succession of ownership; commodity gifting; charitable remainder trusts; tax treatment of meals and lodging; self-employment tax and rental arrangements. C corp. accumulated earnings tax.
  • IRS Attack on Cash Accounting. The Agro-Jal Farms case on pre-paid expenses; repair regulations; the Wasco case on the capitalization of pre-productive period expenses; the Backemeyer case involving pre-paid expenses and death before the pre-paid inputs can be used.
  • Depreciation Strategies. The use of Sec. 179 and bonus. How does the de minimis safe harbor of the repair regulations factor in?
  • Financial Distress and Tax-Related Issues. Form 982 attributes; Insolvency; Bankruptcy tax issues; tax issues associated with the sale of farm assets.
  • Potpourri Topics: Deferring livestock and grain sales; hedging v. speculation; passive activities; the DPAD and ag; farm income averaging; miscellaneous.
  • 2014 Farm Bill and FSA Planning
  • Tax Issues Associated with Estates and Beneficiaries



  • None
Advanced Prep.

  • Download PDF manual (unless you purchased a printed version)
  • Test your electronic device for compatibility with the pdf manual
  • If making lodging arrangements with our partner hotel, the Riverside, call 208.331.4910 and ask for the  "Idaho Society of CPAs Corporate Rate" = $109
Additional Info.

  • Times listed are MST
  • Online registration closes 2 business days prior to seminar
  • You may opt to receive a printed copy of the manual for this seminar for an additional $20

  • Recommended Lodging:

    • Riverside Hotel
    • 2900 Chinden, Boise
    • Phone: 208.343.1871
    • Ask for "Idaho Society of CPAs Corporate Rate" = $109

  • This live group seminar will be offered as a webinar to those individuals OUTSIDE of the Treasure Valley - we need those inside the Treasure Valley to attend in person to ensure the seminar will be held

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