Agricultural Law in Estate Planning

Heart of America Regional Meeting
Session V
May 1 – 3, 2026
St. Louis, MO

Part One of this presentation will review and analyze IRC §180, the Residual Fertility Deduction, its Current Usage, Legal Framework, Limits and Risk.

Part Two of this presentation will address the need to be more proactive with our agricultural clients to create an equitable structure for our client’s estate plans for succession planning with the use of Options to Purchase, Rights of First Refusal provisions, valuation formulas for the transfer of farm real estate, and using a limited liability company to keep the farming operation viable in the next generation.

Speaker: Jeffery T. Peetz