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Articles by Norman Brock
Property ownership in estate planning
When this topic was proposed to me, I initially thought, “What the heck. Where did it come from, and how should I respond?” But after cogitating on the topic for some time, it finally hit me.
Understanding state’s estate tax farm deduction
The difficulty in writing this article and trying to explain the requirements for qualifying for the Washington Estate Tax Farm Deduction as it applies to you is that virtually every farmer or rancher estate and their operation is different than their neighbor. Just being a farmer or rancher is not enough to meet the complex rules associated with the farm deduction.
Utilizing an LLC and the concept of discounting
2025October 2025 By Norman Brock Attorney at Law, Brock Law Firm The intent of this article is to illustrate my opinions on how an LLC (a Limited Liability Company) can be utilized to accomplish leveraging valuations of assets through the concept of discounting. An example to start Let’s start with an example. Assume a husband and wife (H/W), a farm family in Washington, have a net worth of $15 million.
Hill, farm bill updates
The start of a new administration usually brings a flurry of activity, and the second Trump administration is no exception. Fortunately, Jake Westlin, vice president of policy and communications for the National Association of Wheat Growers, was on hand to walk growers through what’s happening on the Hill as part of an Agricultural Marketing and Management Association webinar in mid-February.
Research on my mind
There’s just a lot going on these days in agriculture. Between all the new advances in technology, chemistry, biologicals, spending money, and worrying, I find that my mental dance card is a bit full! This month I’d like to highlight one particular aspect of our industry that will either fill you with excitement or make you think about watching paint dry — research. Like it, love it, or leave it, research is the cornerstone upon which all advances in our modern era have been based.
A digital gathering space for growers, researchers
Carol McFarland hopes the PNW Farmers’ Network can play a complementary role in the digital space that the coffee shop plays in the real world, a place to gather and share information. And while it’s not required, a keen interest in talking about drills and spray nozzles is always welcome. The PNW Farmers’ Network was born as the Washington State University (WSU) Farmers Network by Dr. Haiying Tao as part of her Extension work on soil health and fertility in the mid-2010s.
Cover crop conundrum - Wheat Life
With the last administration’s push on climate-smart practices, a lot of attention has been focused on cover crops. But how do you implement a cover crop if your cash crop is winter wheat, and you don’t have many other rotation options?
Improving the odds - Wheat Life
“When should I sell my wheat?” This question is something every wheat grower has to work through each crop year, but there is an implied condition that is not stated. “When should I sell my wheat and get a good price!” No one wants to sell their wheat at a low price, but the wheat market is hard to predict, and what is a good price? A good price can only be determined after the fact by looking backwards at the market prices, and we have to look forward toward the unknown.
Strategies for spraying - Wheat Life
In the first Agricultural Marketing and Management session of 2025, some of the top researchers in the region explored the weeds and weed management practices Eastern Washington wheat growers are working with.
Do you understand your living trust?
Lately, I’m seeing a number of new clients who have done their estate planning with some other law firm, and, as a part of their planning, a revocable grantor living trust has been utilized for the client.
Social media sharing - Wheat Life
Derrick Josi, a 4th generation dairy farmer from Oregon who posts about farm life to thousands of followers across multiple social media platforms, doesn’t like being called an influencer. “I hate it,” he said. “I’m not trying to influence anything. I’m just showing the reality of dairy farming in my area, and what I go through. If that influences people, great, but my goal is not to convince anybody that what I’m doing is the right way or the only way.
Planted in ag policy
One of the authors of the 2014 and 2018 farm bills will be on hand at the 2024 Tri-State Grain Growers Convention to give his perspective on ag policy in the coming year. Bart Fischer may still be heavily involved in the operation of his family’s wheat farm in Oklahoma, but these days, he’s also firmly planted in the world of ag policy. Fischer spent nearly nine years in Washington, D.C., as the chief economist on the House of Representative’s Agriculture Committee.
Spotlight on the 2024 Tri-State Grain Growers Convention
The 2024 Tri-State Grain Growers Convention is quickly approaching, but there’s still time to take advantage of early bird registration and enjoy three days focused on the Pacific Northwest’s small grains industry. Staff from the Washington Association of Wheat Growers (WAWG), the Oregon Wheat Growers League, and the Idaho Grain Producers Association are working hard to finalize details for this year’s convention, which will be held Nov.
Seeing the system - Wheat Life
In August, the Washington Association of Wheat Growers (WAWG), in partnership with the Washington State Potato Commission, The McGregor Company, and Northwest RiverPartners, brought more than a dozen U.S. congressional staffers from Washington, D.C., to Lewiston, Idaho, to tour Lower Granite Dam and learn why the Columbia-Snake River System is so critical to the region. “For most of these staffers, they’ve heard about the dams but have never actually seen one in person.
The Tannebergs, Douglas County
Before Doug and Kelsey Tanneberg’s family settled near Mansfield in Douglas County, they hopscotched across the country, from Denmark to Minnesota to Davenport, Wash., beginning in the late 1800s. The desire to raise cattle prompted another move west to St. Andrews, Wash. “I said to my granddad, Jens, ‘Why did you come to St. Andrews?’ His story was they were thinking about cattle and cattle grazing, and there was no water north of Davenport, so they settled in St. Andrews by the end of the 1800s.
Harvest 2024 - Wheat Life
By October, most of the year’s wheat crop has been harvested, and growers have swapped out combines and bank-out wagons for planters and seed drills. This year’s wheat harvest was slightly ahead of average in timing, according to National Agricultural Statistics Service numbers. Most producers reported average to slightly better than average yields with average quality in winter wheat.
The Forgeys, Asotin County
Brad and Jody Forgey’s farm sits high above Asotin on Anatone Flats, where one can see for miles. The farm was started by Brad’s great-grandfather and passed through his grandfather and uncle to him. They grow wheat, barley, hay, alfalfa, and raise calves. This year, the Forgey’s harvest included the newest members of the family, their daughter, Shelby’s, fiancé, Scott Slaybaugh, and their son, Bryer. Unlike many farmers, harvest is not Brad’s favorite part of farming.
The Heatons, Whitman County
Like many farm families in Eastern Washington, the Heaton family’s roots go back more than 100 years, when Julia and Joe Stark settled near Hay, Wash., in 1908. The Starks, with their two daughters, Marie and Alice, grew wheat and raised cattle and hogs along the Snake River above what is now Little Goose Dam. Their first home was near a river crossing, and Julia would often feed Native Americans as they traveled to Spokane.
The many uses of LLCs in business operations
The author and his son, Corey, utilize hundreds of Limited Liability Companies, or LLCs, in their respective practices to help solve clients’ various needs. I break down such uses between: Business Estate/transition planning An LLC is often used as the business entity of choice vs. a corporation for its simplicity of forming. The use of either an LLC or corporation for operating a business, be it the corner grocery store or farm/ranch operation, is paramount in the author’s opinion.
Farm bill push - Wheat Life
Well, here we are in October, and we still don’t have a new farm bill, but that’s not for lack of effort from the U.S. agricultural industry. Last month, myself and WAWG past presidents, Andy Juris and Nicole Berg, flew into Washington, D.C., to take part in a National Association of Wheat Growers (NAWG) farm bill fly-in. It just so happened that we are all Horse Heaven Hills farmers, but we were representing all Eastern Washington wheat growers.
Factors that could influence market conditions
According to Shawn Hackett, the upcoming growing season is shaping up to be hot and dry during the core, yield-determining midsummer period with the potential for a hard freeze in late spring, all thanks to the convergence of several major weather-influencing cycles. “We could have a situation that is really off the charts unusual and could cause a stir in the marketplace,” Hackett said.
A capitol effort - Wheat Life
Staff and leaders of the Washington Association of Wheat Growers (WAWG) closed out January by traveling to Washington, D.C., to meet with federal legislators and take part in the National Association of Wheat Growers’ (NAWG) winter conference.
What to watch for in energy leases
Many of our widespread agricultural base of clients have, over the last several years, been presented opportunities to participate in an energy lease, whether solar or wind. Many of these leases were entered into years ago, most especially wind energy leases, and now are producing very significant income streams for the landlord/family.
In the news - Wheat Life
2024March 2024 By Trista Crossley Editor Since the Biden Administration officially announced an agreement with plaintiffs to litigation regarding the lower Snake River dams in December, wheat industry leaders haven’t stopped advocating for the dams in local and national news.
The best cure for spring fever is spring fieldwork
The cabin fever has shifted to spring fever, and my list of “to dos” keeps growing faster than what I can accomplish. That’s the spring work tension that builds for us wheat farmers. There’s always a farmer in all our areas who gets out in their field early and makes us all start texting and talking. “What is he doing?” or “Why is he going?” I’m guilty of being an early fieldwork guy, but you have to start sometime, right?
Crop advisor Q&A
Sam Kimmell has been a crop advisor with The McGregor Company for nine years. He typically works with about 30 farms every year, helping them make planting and crop input decisions. He grew up on a farm in North Idaho, but after high school, joined the Navy. He and his wife returned to Eastern Washington when they bought his wife’s family farm in Endicott, Wash. We had some questions about crop advisors and what they did, particularly in the spring. What is a crop advisor?
Keeping farmers' lights on at a lower cost
David Funk, president of Zero Emissions Northwest, wants to shine light on ways farmers can reduce their on-farm energy costs and reliance on traditional forms of fuel. “Zero Emissions Northwest is all about helping farmers access grants from the U.S. Department of Agriculture (USDA) and from other sources to help their farms save money on energy costs,” he explained.
Pesticide Perspectives - Wheat Life
Wheat fields in Washington can be home to many insects, weeds, and diseases. Producing quality food crops requires intervention. Many factors are at play in the realm of safety for humans and the environment, including using insecticides, herbicides, or fungicides. In this article, we refer to all these types of products generally as “pesticides.” It’s a complex picture that affects global crop output from the state and our long-term environment and economy.
Seasons of farming: Spring
After a winter spent mostly indoors attending meetings, doing paperwork, or servicing equipment, farmers are usually eager to resume fieldwork. But what are those machines out in the field actually doing? In Eastern Washington, spring comes first in the south. Wheat farmers in Benton and Franklin counties will be out in the fields in March, sometimes even late February if the winter has been mild. Counties in the north, like Grant or Douglas County, are usually weeks behind.
Growers head into the weeds
The second Agricultural Marketing and Management Organization’s (AMMO) February seminar was all about weeds, with presentations by three regional experts: Drew Lyon, Ian Burke, and Doug Finkelnburg. Food for the dinosaurs Lyon, a professor and Endowed Chair Small Grains Extension and Research, Weed Science, at Washington State University (WSU), went back in time, way back, in his presentation on Equisetums, specifically smooth scouringrush. “It’s been around for a long time,” he said.
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