Recent Articles (pdfs)

• Interactive Tool for Land Purchase Decisions (xls)
• 2008 Ag Income Tax Update for Farm Families (pdf)
• 2008 cost & revenue estimates, crop choices, rent changes, and lease considerations (pdf) - slides from Kent Olson presentation, Mankato, December 12, 2007
• Machinery Cost Estimates (September 2007)
• Crop Insurance Procedures for Delayed Harvest and Aflatoxin Damage (pdf)
• Interactive 2007 Tax Rate Worksheet & Estimator (xls)
  2007 Tax Rates and Brackets for Self-Employed Income in MN (filing MFJ) by Jim Kurtz, Regional Extension Educator
• Important Federal Crop Insurance Dates & Definitions (pdf)
• Tax Planning for Crop and Crop Revenue Insurance (pdf)
• A Farm Bill for the Future: The Safety Net (pdf)
• Farm Bill Prospects and the Changing Economics of Agriculture, 2007 Minnesota Chapter ASFMRA Summer Seminar slides in color & slides in black/white (pdf)
• Cropland Rental Rates for Minnesota Counties - 2008 (html and pdf)
• What Does it Take to Earn a Living on the Farm? (May 2008)
• Why Can't Agriculture Be Like it Was in the 1950's?
  Comparing a 1950's Farm with Current Farm Returns/Cost of Living (April 2007)
• Why Can't Agriculture Be Like it Was in the 1970's?
  Comparing a 1970's Farm with Current Farm Returns/Cost of Living (May 2008)
• Alternative Farm Bills: Impacts on Minnesota Farms (PDF) (April 2007)
• Farm Resource Guide news release | order form
• SW Minnesota County Farm Land Prices, 1996-2006 (November 2006)
• Southern Minnesota Cash Rental Rates (August 2006)
• Utilizing Federal Crop Insurance (March 2006)
• 2005 Minnesota Farm Financial Update (May 2006)

Farm Transfer Series

• Current Version (2007) Prepared By: Gary A. Hachfeld, David B. Bau, C. Robert Holcomb EA, & James N. Kurtz EA

• Print Individual Chapters (PDF):

  • Preparing to Transfer the Farm Business
  • Farming Together as a Transfer Strategy
  • Using Farm Partnerships or Corporations to Transfer Assets
  • Transferring Livestock & Machinery
  • Should You Sell Your Real Estate?
  • Gifting Farm Assets
  • Major Tax Considerations When Transferring Assets
  • Treatment of the Heirs in the Transfer Process
  • Financial Help for Beginning Minnesota Farmers
  • Developing a Written Transfer Plan

• OR view the Complete Series (PDF):

  • View all 10 Farm Transfer Factsheets (586 K)

Estate Planning Series

• Current Version (2007) Prepared By: Gary A. Hachfeld, David B. Bau, C. Robert Holcomb EA, & James N. Kurtz EA

• View Individual Chapters (PDF)

  • Estate Planning Principles
  • Establishing a Will
  • Distribution of Estate Assets
  • Gifting Assets
  • TRUSTS: Definitions, Types, and Taxation
  • Revocable Living Trust
  • Income Tax Issues for Estate Planning
  • Life Insurance in Estate Planning
  • Disposing of Personal and Household Items
  • Steps in Estate Settlement

• OR view the Complete Series (PDF):

  • View all 10 Estate Planning Factsheets (749 KB)

Farm Management Series

• Current Version (2007) Prepared By: James N. Kurtz EA, Regional Extension Educator

• View Individual Chapters (PDF)

  • Balance Sheet
  • Income Statement
  • Statement of Owner Equity
  • Statement of Cash Flows
  • Ratios and Measurements

• OR view the Complete Series (PDF):

• View all 5 Farm Management Factsheets (367 KB)