Join us Thursday, Oct. 11, 2018 at 10 a.m. CST as we host Dr. Kristine Tidgren. She will review the impact of the Tax Cuts and Jobs Act on farming businesses. In particular, this class will discuss issues impacting owners of small C corporations, S corporations, LLCs, partnerships, and sole proprietorships. Included in the discussion will be a review of the new IRC § 199A deduction and its impact on agricultural cooperatives and their patrons, new depreciation and expensing provisions, new loss provisions, and the new tax treatment for personal property “trades.”
About the presenter: Dr. Kristine A. Tidgren is an adjunct assistant professor in the Agricultural Education & Studies Department and the Director for the Center for Agricultural Law and Taxation. Kristine’s work focuses on studying and interpreting laws impacting the agricultural industry. In particular, she focuses on agricultural taxation. Additional biographical information can be found here.