Neil E. Harl, Ph.D, J.D., a nationally recognized expert on taxation, estate planning, business planning and agricultural law, will present a seminar on May 20, 2016. The former director of the Center for International Agricultural Finance has presented at more than 3,000 seminars across the nation.
Dr. Harl will cover topics from his 650-page manual, which are believed to be the most important (and vexing) for planners to include current tax and legal issues related to transferring property, land, business interests, and wealth; and the opportunities available for estate and charitable gift planning. He will review recent data on farmland values for Iowa and other information relevant to estate planning including the concentration of ownership in the hands of those over age 75. He will also discuss intra-family disputes and how to avoid them. Additionally, Dr. Harl will cover the "Gallenstein" rule, the "small partnership exception," options for unwanted C corporations, the more significant problems with special use valuation, problems with retained life estates, payment of federal estate tax, and the Rule Against Perpetuities. Harl will also discuss the "joy of giving" from personal experience.