The dairy industry continues to face a highly volatile environment. Milk prices, feed costs, global demand shifts and weather variability all contribute to uncertainty in farm revenue. While risk is unavoidable, how producers manage that risk can have a meaningful impact on long‑term profitability and financial stability.
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Tax Talks
Revisiting the NYS Farm Employer Overtime Credit for 2026
In this update, we share key 2026 changes to New York’s Farm Employer Overtime Credit, including expanded eligible overtime hours, shifting thresholds, and new certification requirements for all farm employers. We also highlight reminders on payroll adjustments and advance payment options to help farmers stay compliant and prepared for the season ahead.
March 31, 2026
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Tax Talks
Important Update Regarding Life Insurance Redemptions
In April, we discussed that the Supreme Court was hearing arguments in the Connelly v U.S. case regarding life insurance proceeds. With this case now decided, it will be important for individuals and small businesses owning life insurance to fund buy/sell agreements to include a review of these policies.
July 05, 2024
Tax Talks
Life Insurance Redemptions Falling Under IRS Scrutiny
In the context of farming business structures, acquiring a life insurance policy is a prevalent practice. Here are two common scenarios and an update on an ongoing Supreme Court case involving the IRS concerning the valuation of businesses when insurance payouts are implicated and whether such proceeds are deemed liabilities or not.
April 11, 2024
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