FEBP 2010 - Registration Form

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					Farm Estate and Business Planning Seminar
 Friday, September 17, 2010  Quality Inn and Suites  Ames, Iowa

Registration Information: **

  Full Name:
                 Last                                                                First                              M.I.


                 Street Address

                City                                                                                 State              ZIP Code

  Phone:          (       )                                      Title/Occupation:

  E-mail Address:
Confirmations will be sent by e-mail if provided; otherwise, by postcard.

Registration Fees:                                                 How to Register:
 Early Registration Fee (on or before Aug. 17)          $175      Online:
 Registration Fee after August 17                       $195      Fax registration: 515-294-0700 (must be accompanied by a
 Purchase materials only                                $ 50      credit card number)
 Purchase a CD of program materials                      $ 25
                                                                   Mail registration to:
 Both materials and CD                                   $ 60     Center for Agricultural Law and Taxation
                                                                   Iowa State University
                                                                   2321 N. Loop Dr. – Ste 200
                                                                   Ames, IA 50010

                                                                                     ** Please print or type. One registration per form,
Payment Method                                                                       duplicate as needed.
 I have enclosed a check payable to Iowa State University.
                                                                                     Cancellation Policy - A full refund will be given if
 Please charge the amount indicated $_________________ to my:                       registration is cancelled 48 hours prior to the event; if
                                                                                     within 48 hours, no refund will be given.
        Visa            MasterCard       Discover
                                                                                     CALT requests this information for the purpose of
Card Number: _______________________________________ Exp. Date ______/_____          pre-registering you in a conference. No one outside
                                                                                     the university, with the exception of participants in the
                                                                                     conference, is routinely provided this information. If
Cardholder Name: __________________________________________________________          you fail to provide the required information, we
                                                                                     cannot promise accurate registration. (Ref: Iowa
Signature: ___________________________________________________________________       Code, Sec. 22.11; Iowa Fair Information Practices

For questions, contact: Tiffany Kayser, Program Administrator, (515) 294-5217 or
About the Seminar

The seminar is for attorneys, accountants, CPAs, enrolled agents and agribusiness professionals involved
in farm estate and business planning. The seminar will provide information to practitioners on the legal
environment affecting farm estate and business planning. This seminar is also designed to focus attention
on practical estate and business planning problems arising among farm firms.

Registration fee includes: Seminar materials (includes manual and CD), continental breakfast, buffet
lunch and afternoon snack. Course materials include a spiral bound set of annotated materials, which will
be updated within two weeks of the seminar date.

Seminar Location - The Quality Inn & Suites is located just west of the 13th Street exit off I-35 in Ames.

Continuing Professional Education
       This course will qualify lawyers for continuing legal education credit for up to 7 hours including
        1 hour of ethics.
       This course is intended to also qualify participants (accountants, CPAs, enrolled agents, and
        agribusiness professionals) for up to 7 credit hours toward his/her continuing professional
        education total credit hours, including 1 hour of ethics.

Upcoming Seminars in 2010

Agricultural Law Seminar ~ Ames, Iowa - September 10, 2010
To register and learn more:

This seminar is for attorneys, insurance and real estate professionals, tax practitioners, and agribusiness
professionals. Agenda topics include: Agricultural Law and Taxation Caselaw and Legislative Update;
Chapter 12 Bankruptcy Update; Livestock Production Legal Issues; Wind Energy Legal Issues; Real
Estate and Insurance Issues; Iowa Land Market; Ethics – Barrantry 2.0

2010 Farm Income Tax Schools
To learn more visit:

Locations and Dates
Sheldon – Oct. 20-21
Waterloo – Oct. 25-26
Denison – Nov. 1-2
Ottumwa – Nov. 4-5
Mason City – Nov. 15-16
Muscatine – Nov. 22-23
Griswold – Dec. 6-7
Ames – Dec. 13-14

Agenda topics include: Ethics; Small Business; Agricultural Issues and Rural Investments; New
Legislation; S Corporations; Estate and Trust Taxation; Marriage Planning Issues; Credits; Schedule C
Audit Issues; Elder Issues; Home Ownership Issues; Rulings and Cases; Iowa Tax Issues; IRS Updates
The Speakers

Main Speaker:

Roger A. McEowen is the Leonard Dolezal Professor in Agricultural Law in the Department of
Agricultural Education and Studies and Director of the Center for Agricultural Law and Taxation at Iowa
State University. Before joining ISU in 2004, he held a similar position at KSU since 1993. He is a
member of the Iowa and Kansas Bar Associations and is admitted to practice in Nebraska. He is widely
published in law reviews and other agricultural law publications; is the lead author of a 1,200-page
textbook on agricultural law; and is the lead author of one BNA Tax Management Portfolio and the co-
author of two others.

Guest Speakers:

Wayne Reames is a lawyer at Belin McCormick whose practice includes advising clients regarding their
business transactions, estate planning, tax planning, and ERISA. With a background in economics and
accounting, Mr. Reames brings a multi-disciplinary approach to the practice of law. Mr. Reames is also a
certified public accountant in the State of Iowa.

Chris Bjornstad is a graduate of the University of Iowa Law School and a partner in Cornwall, Avery,
Bjornstad & Scott in Spencer, Iowa. He is a fellow in the American College of Trust & Estate Counsel.

Kristy Maitre - IRS Senior Stakeholder Liaison for Iowa
Kristy will be presenting the ethics portion of the seminar.

About the Center
The Center for Agricultural Law and Taxation (CALT) at Iowa State University, created by the Iowa
Board of Regents in 2006, provides timely, critically objective information to producers, professionals
and agribusinesses concerning the application of important developments in agricultural law and taxation
(federal and state legal opinions of relevance, as well as critical legislative developments), and is a
primary source of professional educational training in agricultural law and taxation. To learn more about
the CALT, visit our website:

Our work at the Center is entirely dependent on the fees generated by seminar registrations and gifts. If
you would like to donate to further the Center's efforts, please contact our Program Administrator, Tiffany
Kayser at or (515) 294-5217. We thank you for your generous support.

CALT E-Newsletter
The Center for Agricultural Law and Taxation now has a monthly electronic newsletter. The newsletter
includes recent news and articles, plus learn about our upcoming events.
If interested, fill out the form box on our website: or e-mail:
Seminar Agenda

7:30 - 8:00 a.m. ~ Registration

8:00 - 9:30 a.m. ~ Estate Planning in a Climate of Change (McEowen)
This session will focus on estate planning strategies in the midst of uncertainty concerning the status of the federal
estate tax, gift tax, income tax basis rules and capital gain rates. Administrative and procedural issues will be
covered along with drafting language that can be used in wills and trusts to provide the greatest flexibility possible
for a surviving spouse. Also addressed will be valuation reduction techniques and strategies in light of the
codification of the economic substance doctrine and a possible legislative attack on valuation discounts.

9:30 – 10:15 a.m. ~ Farm Succession Planning (McEowen)
The uncertainty concerning the federal estate tax has put an increased emphasis on succession planning for
clients with farms and small businesses. Strategies for family businesses may include various types of business
entities and leasing arrangements, among other considerations. Also addressed will be self-employment tax
planning considerations and the implications of federal farm program requirements on the succession planning

10:15 – 10:30 a.m. Morning Break
A brief break to network with other estate planning professionals.

10:30 – 11:00 a.m. Asset Preservation Planning (McEowen)
The cost of long-term health care can be a major concern to many estates. This session will cover the basic
techniques for preserving family assets and keeping family wealth from being depleted to pay for the cost of
institutionalized care. A review of the Medicaid eligibility rules will be provided as well as a guide through the
planning maze.

11:00 – 12:00 p.m. Trustees, Advisors and Protectors (Reames)
This session discusses the important and varied roles of fiduciaries in the trust context. The presentation will discuss
both tax and state law implications of choosing fiduciaries, the segregation and delegation of fiduciary functions
between multiple persons and drafting tips for the practitioner incorporating Trust Advisors and Trust Protectors into
their planning documents.

12:00 – 1:00 p.m. Lunch
Enjoy the lunch that is provided and take time to continue networking with others.

1:00 – 2:15 Selected Trust Issues in Estate Planning (Bjornstad)
This session covers trust provisions for the surviving spouse; children (“incentive trusts”); protective trusts; vacation
homes; and pets.

2:15 – 2:30 Afternoon Break
Another brief break to recharge the batteries.

2:30 – 3:30 Caselaw and Legislative Update (McEowen)
This session is a rapid-fire rundown of the major developments at the state and federal level that impact estate and
business planning for farm clients. Coverage will include relevant and recent Iowa caselaw and administrative
rulings, federal court opinions and IRS developments.

3:30 – 4:30 Ethics (Maitre/McEowen)
Ethical issues abound for the estate planning and tax practitioner. Coverage will include Circular 230 issues of
relevance to the estate planner and the recently revised Section 7216 Rules for Tax Preparers (income, estate and gift
tax returns). Also addressed will be any other recent IRS developments that create ethical issues for practitioners,
and common estate planning situations that lead to potential ethics complications.

4:30 Adjourn

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