Financial Management

Nebraska net farm income 2000 - 2015

Characteristics Contributing to Nebraska Farm and Ranch Financial Stress January 24, 2018

Because producers are unique in their production costs, yields, prices, capital allocation, location, etc., identifying the demographic and financial characteristics contributing to financial stress is important to gain a deeper understanding of the problem. This article explores the results of a 2016 survey of Nebraska crop and livestock producers on the topic of financial stress.

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Overview of Tax Law Changes for Ag Operations January 11, 2018

The author reviews a number of changes introduced by the 2017 Tax Relief Act and briefly notes their possible effect on farm and ranch operations.

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Tax Law Update: Elimination of 1031 Exchanges for Personal Property January 10, 2018

One outcome of the 2017 Tax Relief Act was the elimination of personal property under the rules of Section 1031. This change will affect record keeping for ag operations and may have a significant impact on many farmer's tax returns.

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