Topic
Payment Limitations
4 published works
Agricultural Law and Taxation Blog
FSA Entity Confusion
Overview My colleague, Paul Neiffer, and I are seeing letters from local FSA offices for the 2026 crop year indicating that an LLC or an S corporation is limited to…
Agricultural Law and Taxation Blog
Federal Farm Programs – Organizational Structure Matters – Part One
OverviewHow a farming operation is legally structured influences eligibility for federal farm program payment limitations and the amount of payments that can be received. The eligibility rules for participation in…
Colorado Construction Litigation
House Bill 21-1167 (5% Private Retention) Set for Second Reading in the Senate
A recent e-mail blast from the American Subcontractors Association Colorado regarding House Bill 21-1167 included a "Fact Sheet" on the bill states: VOTE YES ON HB21-1167 PRIVATE CONSTRUCTION CONTRACT PAYMENTS Representatives…
Agricultural Law and Taxation Blog
What is a “Separate Person” For Payment Limitation Purposes?
OverviewHow a farming operation is structured influences eligibility for federal farm program payment limitations and the amount of payments that can be received. The rules can become complex in their…