This session unpacked key provisions of the newly proposed “One Big Beautiful Bill” and offered practical strategies to ensure farms are structurally, financially, and generationally ready for 2026.
Live Session Recorded on Tuesday, September 9, 2025
Prepare Your Farm for 2026: A Pre-Harvest Discussion on Tax, Law & Policy Changes
On September 9, four of the most trusted voices in agriculture—Mike Downey, Michelle Goeke, Paul Neiffer, and Kristine Tidgren—came together for a timely discussion on preparing farms for the sweeping tax and policy changes ahead.
The session unpacked key provisions of the newly proposed “One Big Beautiful Bill” and shared practical strategies to ensure operations are structurally, financially, and generationally ready for 2026. From tax law to succession planning and farm program reform, the expert panel broke down the most important developments shaping the future of agriculture and outlined actions producers can take now to adapt.
With decades of combined experience in ag policy, tax law, and farm transition strategy, the speakers provided clear guidance and addressed real-world questions from farmers, landowners, and advisors.
Key takeaways from the webinar:
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New tax provisions impacting equipment purchases, expensing limits, and ag energy incentives
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Updates on farm bill programs and crop insurance reforms that could affect operations
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Key shifts in ag lending, USDA eligibility, and financial readiness benchmarks
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Updated succession and entity structuring rules that support ownership transitions
Our Speakers:

Mike Downey
Manager of Succession Planning, UnCommon Farms
Mike has over 24 years of experience in the agricultural industry, managing over 100 landlord-tenant relationships during his years in farm & land management. More recently, he has focused on his
true passion - estate/succession planning, helping nearly 400 farms create a transition plan to preserve their family legacies. Mike was born and raised on a family farm and graduated from the University of Illinois with a Bachelor of Science in Ag Business and Finance. He holds several agricultural accreditations, including a Certified Farm Succession Coordinator through the International Farm Transition Network (IFTN).

Michelle Goeke
COO & Legal Counsel, UnCommon Farms
Michelle, UnCommon Farms’ Chief Operating Officer and entity structure specialist, has worked extensively in estate planning, landlord-tenant relations, and real estate litigation as well as taxes, FSA, crop insurance, legal matters, leases, and document drafting. She grew up on a farm in Central Illinois and now farms alongside her sister—giving her both personal and professional insight into the challenges and opportunities of production agriculture. Michelle earned her Bachelor of Science in Math from Illinois College and her Juris Doctor with concentrations in Business Transactional Law and Taxation from St. Louis University.

Paul Neiffer
CPA & Ag Policy Expert, The Farm CPA Report
Paul Neiffer, CPA, a tax principal, is an Agribusiness and business advisor specializing in income taxation and accounting services related to farmers and processors. He’s a member and past chair of the Farm Financial Standards Council and authors a monthly column for Top Producer magazine called “The Farm CPA.” Paul has written numerous articles for various agribusiness publications and is the primary author of FarmCPAReport.com. Paul presents on various tax and accounting subjects, including many related to farm taxation and management. He was instrumental in the Congressional discussions that resulted in the “grain glitch fix” in early 2018, after the enactment of the Tax Cuts and Jobs Act. Paul is the current chair of the AICPA Ag Conference committee.

Kristine Tidgren
Director of the Center for Agricultural Law & Taxation, Iowa State University
Kristine is Director of the Center for Agricultural Law and Taxation at Iowa State University and an adjunct associate professor in Agricultural Education & Studies. A licensed attorney in Iowa and Missouri, she specializes in agricultural taxation and legal issues impacting producers. Kristine writes and speaks extensively across the country and leads CALT’s annual tax schools and seminars. She also contributes to national tax education resources and collaborates with professionals across the ag law and tax community.