Agriculture Tax & Accounting Conference

David Brown is a graduate of the University of Iowa College of Business and Drake University Law School, and a member of the Iowa State Bar Association and

served as a past Chair of its Tax Committee; and the Realtor's Land Institute. Dave also serves as Co-Chair of the Federation of Exchange Accommodators Government Affairs Committee, and previously served on its Board of Directors, as chair of its Ethics Committee, and as its 2013 President. He holds the designation of Certified Exchange Specialist ("CES®") and lectures on the subject of Section 1031 for events sponsored by the Iowa State Bar Association, Drake University Law School, the University of Iowa College of Law, University of Nebraska, the Realtors Land

Institute, the Iowa Association of Realtors, and various other accounting, legal and real estate associations. Dave is a contributing editor to the Iowa State Bar Association Income Tax Manual.

Chet Mellema is an Exchange Officer with Iowa Property Exchange and holds his juris doctor from the University of Iowa College of Law, where he served as a student writer and Note & Comment Editor for the Journal of Corporation Law. Chet also holds a bachelor's degree in finance from Drake University, and a Business Leadership Certificate from Drake's College of Business and Public Administration. He is a member of the Iowa State Bar Association, serving several terms on the Real Estate & Title Section Council, the American Bar Association, Iowa Commercial Real Estate Association, and the Federation of Exchange Accommodators.

He brings over 16 years of private practice and corporate legal experience to IPE 1031, with concentrations in real estate, business and debtor/creditor law. Chet is a contributing editor to the Iowa State Bar Association Income Tax Manual, holds the designation of Certified Exchange Specialist ("CES®"), and regularly speaks on the topic of 1031 for realtors, accountants, attorneys and similar professionals.

Becky Petersen is the President of IPE Closing & Escrow. She received her law degree, with honors, from Creighton University and served on the Creighton Law Review. Becky holds a bachelor's degree in finance from the University of Northern Iowa. Prior to joining IPE in 2011, she served as Field Operations Director and Commercial Underwriting Counsel for Iowa's Title Guaranty program and managed escrow operations for Title Guaranty's Commercial Services Department. Becky is a member of the Iowa State Bar Association, where she previously served on its Real Estate Section Council, the Iowa Commercial Real Estate Association, the Realtors Land Institute, and the Federation of Exchange Accommodators. She holds the designation of Certified Exchange Specialist ("CES®") and regularly lectures on the subject of Section 1031 for accounting, legal and real estate associations.

A nationally recognized expert in agricultural and rural issues, Jason R. Henderson is the Vice President for Extension and Outreach and professor in the Department of Economics at Iowa State University. In his role as Vice President, Jason leads 900 extension faculty and staff throughout the state of Iowa to engage all Iowans in research, education, and extension experiences to address real-life challenges and prepare for a thriving future.

Prior to Iowa State, Jason was at Purdue University and served as director of extension and senior associate dean for faculty development in the College of Agriculture, as well as assistant vice provost for engagement. He previously served as Vice President and Omaha Branch Executive at the Federal Reserve Bank of Kansas City. Jason has published more than 60 research articles in academic and Federal Reserve publications on such topics as land values, entrepreneurship, electronic commerce in agriculture, demographics, and many more. He holds masters and doctorate degrees in agricultural economics from Purdue University and a bachelor’s degree in economics from Central College in Pella, Iowa. Jason was raised on a family dairy farm in Northeast Iowa.

Paul Neiffer, CPA provides income and estate tax planning services and FSA planning related to farmers and their families. Paul is past president of the Farm Financial Standards Council and current chair of the AICPA Ag Conference. He writes the "FarmCPA" column for Top Producer magazine along with their Top Producer Podcast and is also the primary author of the "FarmCPAReport.com" blog. Paul is a nationally recognized speaker on many subjects related to farmers and processors including tax planning, estate tax and succession planning, farm management accounting, farm bill, farm economics and many other related topics. He was instrumental in the Congressional discussions that resulted in the "grain glitch fix" in early 2018, after the enactment of the Tax Cuts and Jobs Act.

Paul Neiffer, CPA provides income and estate tax planning services and FSA planning related to farmers and their families. Paul is past president of the Farm Financial Standards Council and current chair of the AICPA Ag Conference. He writes the "FarmCPA" column for Top Producer magazine along with their Top Producer Podcast and is also the primary author of the "FarmCPAReport.com" blog. Paul is a nationally recognized speaker on many subjects related to farmers and processors including tax planning, estate tax and succession planning, farm management accounting, farm bill, farm economics and many other related topics. He was instrumental in the Congressional discussions that resulted in the "grain glitch fix" in early 2018, after the enactment of the Tax Cuts and Jobs Act.

John specializes in bringing value to privately-held businesses and their owners, primarily in the agribusiness industry. For more than 25 years, John has provided assurance and consulting services for clients as well as identifying opportunities for process improvement and tax saving opportunities. He has consulted on the development and implementation of internal and accounting controls and performed due diligence work for a variety of mergers and acquisitions.
John is a graduate of the University of Illinois with a Bachelor of Science Accounting degree. He is a member of the American Institute of Certified Public Accountants (AICPA) and the Illinois CPA Society. John also serves as a director of the Illinois Cooperative Council and the Past President of the National Society of Accountants for Cooperatives, Mississippi Valley Chapter.

Robert Moore is an attorney and research specialist with the Agriculture and Resource Law Program at the Ohio State University. Prior to joining OSU, Robert and his wife, Kelly, owned Wright & Moore Law Co. LPA, a law firm in Delaware, Ohio focusing on legal services for farmers and landowners. Robert continues to provide legal services to clients on a part-time basis.

Robert was raised on a dairy farm in Coshocton County, Ohio. He attended Ohio State University receiving a B.S. in Dairy Science and an M.S. in Agricultural Economics. He received his J.D. from Capital University in Columbus, Ohio where he graduated cum laude.

Robert began his career as a county Extension Educator with Ohio State University Extension. He later worked in the Agricultural, Environmental and Development Economics where he worked on farm budgeting, custom rate surveys, and other farm management related work. Robert left OSU Extension in 2004 to enter private practice. After 18 years of private practice, he rejoined OSU Extension.

Robert’s area of focus is farm succession planning, business entities and taxation. Over the years, Robert has worked with many farm families in designing and implementing succession plans for their family farming operations. He is excited to bring his experience to the Agriculture and Resources Program and looks forward to providing information and resources to farm families.

Kristine is the Leonard Dolezal adjunct associate professor in the Agricultural Education & Studies Department at Iowa State University. She also serves as the Director for the Center for Agricultural Law and Taxation, which includes Iowa’s Beginning Farmer Center. Since joining CALT in 2013, Kristine has written hundreds of blogposts (AgDocket) and other publications to keep tax professionals, attorneys, agricultural producers, and policymakers informed about tax and legal developments impacting agriculture. She also writes and edits curriculum for income tax courses taught throughout the country and oversees the educational materials and resources offered by CALT. Each year, Kristine speaks to thousands of professionals and producers on tax and agricultural law topics. She also directs nine two-day Annual Federal Income Tax Schools, an Agricultural Law Seminar, three Agricultural Tax Issues Courses, and various webinars hosted by CALT. In 2023, CALT partnered with The Ohio State University and the National Agricultural Law Center to offer Cultivating Connections: A Conference for Farm Transition Planners. Kristine teaches AgEds 451, a three-credit agricultural law class in the College of Agriculture and Life Sciences. She regularly collaborates with members of the Rural Tax Education Committee, the Land Grant University Tax Education Foundation, and the American Agricultural Law Association, where she serves as a board member. Kristine is licensed to practice law in Iowa, Missouri, and Kansas (inactive).