World Perspectives

Getting Partisan on Pass-Through

Perhaps it was inevitable given the partisan nature of the tax reform debate and passage, but now the debate surrounding the biggest ag-related issue in the tax code, the Section 199A deduction and how that applies to farmers’ income derived from selling to co-ops, has taken on an increasingly partisan tone. The new provision allows for a 20 percent deduction from income earned by a pass-through business, which refers to small and medium-sized businesses organized as sole proprietorships, partnerships, and S corporations that “pass” their business income to the owner. That income is then taxed at the personal – not corporate – tax rate. According to the American Farm Bureau Federation, 93 percent of all farms i...

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Mercosur Regional Analysis

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From WPI Consulting

Accountability and a comprehensive approach to export programming

WPI’s team helped construct a strategic approach to develop, implement, and track promotional activities in 8 key regions across the globe for an agricultural export association. With continued progress measurement and strategic advisory services from WPI, the association has seen its ROI from investments in promotional programming increase by 44 percent over the past 5 years. Not only does this type of holistic approach to organizational strategy provide measurable results to track and analyze, it fosters top-down and bottom-up organizational accountability.

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