Thursday, August 13, 2026
8:30am-9:20am
Optional Bonus Session: Section 1031 Exchanges in the Agriculture Landscape
Credits: 1.0 TT
Chet Mellema
David Brown
Becky Petersen
Explore the current legislative landscape for Section 1031 exchanges, applicable capital gains rates, and various exchange examples focusing on agricultural related issues. The discussion will include types of exchange properties, personal property expensing, Section 1245 recapture, red flags, 1031 situations in the land context. Learn to better advise clients on basic and current 1031 concepts and situations, including intermediate to advanced level issues applicable to exchanges in agricultural, spot nuanced but critical red flags that arise before, during and after completing of an exchange
9:30am-11:10am
A - Farm Tax Update
Credits: 2.0 TT
Paul Neiffer, CPA
Stay ahead of the curve on the complex and ever-changing tax rules that impact agrbusiness clients. Dive into the specialized income, deduction and planning opportunities unique to the agriculture industry with insights from farm tax expert Paul Neiffer. This session breaks down recent guidance, court decisions and planning strategies CPAs need to know when advising farm clients. Become better equipped to navigate the excess fertility deduction, rural opportunity zones and valuable tax savings opportunities to benefit your agricultural clients.
11:20am-12:10pm
B1 - Agriculture Accounting Essentials: A Refresher for Today’s Farm Business
Credits: 1.0 AO
Lisa Graham, CPA
Navigate the accounting issues that make agribusiness unique and complex. This session refreshes core GAAP concepts through the lens of today’s farm operations while highlighting new accounting standards affecting the agricultural sector. Explore practical implications of shifting from cash to accrual accounting, inventory valuation challenges and revenue recognition issues specific to agriculture. Connect standards to daily practice with real-world insights into leases and government assistance. Walk away more confident in providing accounting guidance to modern farm businesses.
11:20am-12:10pm
B2 - Profit From Precision: The Role of Drones and Targeted Spraying in Modern Agriculture
Credits: 1.0 ST
Luke Fuhrer, Ph.D
Iowa State University
,
Ames, IA
Unlock the financial power behind precision agriculture by moving beyond the technology and into measurable results. Explore how drones and targeted spraying can reduce input costs, support stewardship incentives, and deliver strong ROI for modern farm operations. Learn how high-resolution aerial imagery creates a reliable digital paper trail for conservation practices and strengthens insurance documentation. See how precision data can reshape seasonal planning and improve application timing. Gain practical insights on how data-driven decisions can directly protect and improve the bottom line.
12:20pm-1:10pm
C - Cash Flows and Farm Financial Management
Credits: 1.0 FT
Kevin Bernhardt, Ph.D
How can you build stronger, more resilient farm businesses? By sharpening your approach to cash flow and financial management. Explore how well-prepared financial statements reveal the true story behind an agricultural operation and highlight risks and opportunities that impact long-term success. Discuss practical analysis techniques and key measures of economic viability that matter most to farm clients. Learn how better measurement can support better decisions and identify where management time delivers the greatest return. Gain tools to help farm operators focus on actions that most effectively improve long-term financial sustainability.
1:50pm-3:05pm
D - Economic Update
Credits: 1.5 EO
Chad Hart, Ph.D
Iowa State University
,
Ames, IA
Explore the forces shaping the national economy and what lies ahead. This session breaks down key domestic and global drivers, from inflation and interest rates to trade policy and international developments, to provide a clearer picture of today’s economic environment. Gain practical insight into how fiscal and monetary policy interact and influence economic outcomes. Plus review the latest federal projections to better understand where growth may occur. Leave with a stronger framework for interpreting economic signals and advising clients with confidence.
3:15pm-4:30pm
E - Tax Considerations for the Farm Succession Plan
Credits: 1.5 TT
Kristine Tidgren, J.D.
Iowa State University
,
Ames, IA
Succession planning is one of the most critical areas faced by agriculture clients. Strengthen your ability to help navigate the complex tax landscape that shapes successful farm succession planning. Explore how current gift, estate and income tax rules affect farm transitions and the long-term viability of the operation. Discover common pitfalls and overlooked issues that can derail even well-intentioned plans. Gain practical strategies to reduce tax exposure while supporting both outgoing and incoming ownership.
4:40pm-5:30pm
F - The Strategic Resource Partner Your Client Needs
Credits: 1.0 BM
Shay Foulk
Explore what today’s rural and agricultural businesses truly expect from their CPAs, attorneys, insurance agents, advisers and lenders. Learn how high-performing professionals coordinate across disciplines to deliver clearer strategy, stronger execution and greater value for farm and ag business clients. This session draws on real-world experience helping clients align their advisory teams into a cohesive, goal-focused unit. Gain practical approaches for managing capacity, adapting to client needs and using modern tools to elevate your role. Walk away better positioned as a trusted strategic partner clients rely on and recommend.
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