Simmons Perrine Moyer Bergman PLC

Real Estate Transactions, Farm Leases and Tax-Free Exchanges

We regularly assist farmers and land owners with acquisitions, sales, tax-free exchanges, and other transactions involving real estate. 

For questions, contact: William S. Vernon, Nicolas Abou-Assaly or Matthew J. Hektoen.



We also assist farmers and land owners with farm leases, including modified crop share leases. Rather than a straight cash rent lease, it is sometimes optimal to include a base cash rent with bonus payments keyed to yield and price metrics. We can assist with such provisions, together with provisions aimed at ensuring good land stewardship practices and sharing of data with landlords. Finally, we can help make sure that a landlord is treated as “actively involved in farming” or “materially participating” if the same is important for tax or other reasons.   

For questions, contact: Travis J. Schroeder.