Alternatives To High Nebraska Agricultural Land Real Estate Taxes, Part 2 Of 2: Like-Kind Exchange,
2020
University of Nebraska-Lincoln
Alternatives To High Nebraska Agricultural Land Real Estate Taxes, Part 2 Of 2: Like-Kind Exchange, Austin Duerfeldt
Extension Farm and Ranch Management News
In part one of this series of articles, I touched on the idea that, when holding land as an investment, considering alternatives is important. We discussed the process of selling the ground, paying the capital gains and then investing in alternatives such as stocks. Here in part two, we will continue to consider the question of agricultural land being the correct investment for your portfolio but will take a different alternative approach. Now, we will look at like-kind exchanges.
1031 Like-Kind Exchange
With a 1031 like-kind exchange, we are taking a real property asset and exchanging it for another real …
Pakootas V. Teck Cominco Metals, Ltd.,
2020
Alexander Blewett III School of Law at the University of Montana
Pakootas V. Teck Cominco Metals, Ltd., Connlan W. Whyte
Public Land & Resources Law Review
Throughout the twentieth century, Teck Cominco Metals leaked metal pollutants into the Upper Columbia River that ultimately entered the United States and the Colville Indian Reservation. In 2004, after almost a decade of working with the United States Environmental Protection Agency, the Colville Tribes initiated a citizen suit under CERCLA against Teck for damaging the ecosystem of the Upper Columbia River. In 2018, the Ninth Circuit affirmed judgment against Teck for recovery costs and attorney’s fees.
Advanced Health Care Directives In Nebraska: Health Care Power Of Attorney And Living Wills,
2020
University of Nebraska-Lincoln
Advanced Health Care Directives In Nebraska: Health Care Power Of Attorney And Living Wills, J. David Aiken
Extension Farm and Ranch Management News
First paragraph:
During this period of coronavirus pandemic, some Nebraskans may be concerned about how medical decisions will be made for them if they are unable to communicate their wishes to their health care providers themselves. In these circumstances, health care providers will normally consult with the patient’s family members who may be available (spouse, then adult children–consensus, then parents, etc.) If no family members are present, the health care providers will use their best medical judgment in making health care decisions for the patient.
Disclaimer
This information is intended for educational purposes only; it must not be taken as …
Feeding The World: How Changes In Biotech Regulation Can Jump-Start The Second Green Revolution And Diversify The Agricultural Industry,
2020
William & Mary Law School
Feeding The World: How Changes In Biotech Regulation Can Jump-Start The Second Green Revolution And Diversify The Agricultural Industry, John A. Erwin, Robert Glennon
William & Mary Environmental Law and Policy Review
As the Earth’s population climbs from 7.7 billion in 2019 to almost 10 billion by mid-century, farmers will need to increase food production by 70 percent. This Article analyzes the tools available to achieve this demanding goal. We assess changes in agriculture related to both the organic industry and the high-tech sector that are enabling farmers to become more efficient. Critically, biotechnology offers great promise to hasten the pace of increased agricultural efficiency through genetic engineering. While genetic modification has been controversial, we cannot exclude any viable policy option, especially one with so much promise. Yet the current regulatory environment …
Accounting For Ag: Step Up While Passing Down,
2020
University of Nebraska-Lincoln
Accounting For Ag: Step Up While Passing Down, Austin Duerfeldt
Extension Farm and Ranch Management News
Summary
Through this article, I hope you’ve gained a better understanding of the basics of a step up in basis. A step up in basis can be viewed as an opportune time to sell long held farm ground that appreciated in value, with little to no capital gain issues. It plays a vital role in estate planning. In the individual case of each farmer/rancher, how the step up in basis might work for your operation varies on many specific circumstances. Developing an estate planning team that includes professionals such as an attorney and accountant, as well as, investment and insurance …
Alternatives To High Nebraska Agricultural Land Real Estate Taxes, Part 1 Of 2: Capital Gains And Alternative Investments,
2020
University of Nebraska-Lincoln
Alternatives To High Nebraska Agricultural Land Real Estate Taxes, Part 1 Of 2: Capital Gains And Alternative Investments, Austin Duerfeldt
Extension Farm and Ranch Management News
First paragraph
In Nebraska, most of my conversations about managing agricultural properties, whether rental or production, tend to steer toward real estate taxes at some point. While many counties in Nebraska have seen agricultural land taxes drop slightly since the 2015-2017 period, they are still a significant portion of operational expense. For example, dryland acres in Southeast Nebraska ballpark around $60 an acre. For someone looking to cash rent inherited ground, this becomes a major point of concern when looking for a tenant. If that ground cash rents for $190 an acre, and $60 an acre goes towards real estate …
Examining Farm Bill Expenditures Over The Last Decade,
2020
University of Arkansas, Fayetteville
Examining Farm Bill Expenditures Over The Last Decade, Bailey Riggs
Agricultural Economics and Agribusiness Undergraduate Honors Theses
The American Farm Bill is a bill that is passed by Congress every five to six years. This legislation is omnibus, meaning it covers a wide variety of topics such as nutrition, conservation, rural development, crop insurance, and much more. This thesis will study the effectiveness of the allocation of funding covered in the Farm Bill, specifically Farm Bills from the last 12 years. This bill has a significant impact on farmers who need support from the government to remain profitable and continue their operation. This thesis will examine how shifts in funding can affect farmers growing crops, raising beef …
Journal Of Food Law & Policy - Spring 2020,
2020
University of Arkansas, Fayetteville
Journal Of Food Law & Policy - Spring 2020, Journal Editors
Journal of Food Law & Policy
No abstract provided.
Editorial Board,
2020
University of Arkansas, Fayetteville
School Of Law Faculty And Staff,
2020
University of Arkansas, Fayetteville
School Of Law Faculty And Staff, Journal Editors
Journal of Food Law & Policy
No abstract provided.
Dairy Tales: Global Portraits Of Milk And Law,
2020
University of Alberta
Dairy Tales: Global Portraits Of Milk And Law, Jessica Eisen, Xiaoqian Hu, Erum Sattar
Journal of Food Law & Policy
Cow’s milk has enjoyed a widespread cultural signification in many parts of the world as “nature’s perfect food.”1 A growing body of scholarship, however, has challenged the image of cow’s milk in human diets and polities as a product of “nature,” and has instead sought to illuminate the political, scientific, colonial and postcolonial, economic, and social forces that have in fact defined the production, consumption, and cultural signification of cow’s milk in human societies. This emerging attention to the social, legal, and political significance of milk sits at the intersection of several fields of academic inquiry: anthropology, history, animal studies, …
Contents,
2020
University of Arkansas, Fayetteville
Milk And The Motherland? Colonial Legacies Of Taste And The Law In The Anglophone Caribbean,
2020
University of Birmingham
Milk And The Motherland? Colonial Legacies Of Taste And The Law In The Anglophone Caribbean, Merisa S. Thompson
Journal of Food Law & Policy
This paper tells a story of the relationship between colonialism and capitalism through the lens of “milk” and “the law” in the Caribbean. Despite high levels of lactose intolerance amongst its population, milk is a regular part of many Caribbean diets and features prominently in its foodscapes. This represents a distinctive colonial inheritance that is the result of centuries of ongoing colonial violence and displacement. Taking a feminist and intersectional approach, the paper draws on analysis of key pieces of colonial legislation at significant historical junctures and secondary literature to do three things. Firstly, it examines how law aided the …
Cares Act 2020: Unemployment Insurance And
Farmer/Ranchers,
2020
University of Nebraska-Lincoln
Cares Act 2020: Unemployment Insurance And Farmer/Ranchers, Robert Tigner
Extension Farm and Ranch Management News
First paragraph:
Generally, unemployment insurance across the country is managed by state government. Each has different rules, with oversight by the US Department of Labor. The Coronavirus Aid, Relief, and Economic Security Act (CARES) Act made changes to the unemployment coverage for workers and appropriated funds for the changes. The act tasked the Labor Department with writing rules for the changes and it has issued an Unemployment Insurance Letter — UL No. 16-20 — that begins the rulemaking process. This guidance will then be used by Nebraska to implement the CARES Act. This article reviews what is known now with …
The Life Of Administrative Democracy,
2020
Elisabeth Haub School of Law at Pace University
The Life Of Administrative Democracy, Joshua Ulan Galperin
Elisabeth Haub School of Law Faculty Publications
Imagine if Congress, the President, and the industries they hoped to regulate all decided that neither politically isolated bureaucrats nor a popularly sanctioned President should wield the power to administer Congress’ laws, to make legislative-type policy, to enforce that policy, and to adjudicate disputes under it. Imagine if there were another experiment, one that has persisted, but few have noticed.
Imagine no longer. Overlooked by most, there is a model for federal administration that does not rely on isolated administrators or Presidential control, but instead on elected bureaucrats. Today, the United States Department of Agriculture houses over 7,500 elected farmer-bureaucrats …
States, Localities And Public Health,
2020
Arizona State university, Sandra Day O'Connor College of Law
States, Localities And Public Health, David Gartner
West Virginia Law Review
No abstract provided.
Dirty Business: Accountability For Harmful Pesticide Use In Brazil,
2020
Benjamin N. Cardozo School of Law
Dirty Business: Accountability For Harmful Pesticide Use In Brazil, Anna Goldstein
Cardozo International & Comparative Law Review
The note argues that the alarming rise in pesticide use in Brazil, particularly under President Jair Bolsonaro, has severe human health and environmental consequences. It emphasizes the need for a binding international legal framework to hold multinational corporations accountable for human rights abuses and environmental harm in their supply chains. Current voluntary frameworks and domestic laws, such as Brazil's Law 7802, are insufficient due to weak enforcement and lack of binding standards. The proposed UN Draft Treaty on Business and Human Rights is presented as a critical solution to address these gaps and ensure corporate accountability.
Navajo Nation V. United States Department Of The Interior,
2020
Alexander Blewett III School of Law at the University of Montana
Navajo Nation V. United States Department Of The Interior, Adam W. Johnson
Public Land & Resources Law Review
The Navajo Nation sued the United States government alleging the government breached its trust obligation over the allocation of water rights in the Colorado River Basin. On remand, the district court denied the Navajo Nation leave to file its third amended complaint for futility, holding that the general trust relationship was insufficient to support the Nation’s breach of trust claim.
Out Of Sight, But Not Out Of Mind: Reevaluating The Role Of Federalism In Adequately Regulating Concentrated Animal Feeding Operations,
2020
William & Mary Law School
Out Of Sight, But Not Out Of Mind: Reevaluating The Role Of Federalism In Adequately Regulating Concentrated Animal Feeding Operations, Madhavi Kulkarni
William & Mary Environmental Law and Policy Review
No abstract provided.
End Notes,
2020
American University Washington College of Law
End Notes, Sustainable Development Law & Policy
Sustainable Development Law & Policy
No abstract provided.
