Take Clients From Disaster to Clear Tax Plan
When wildfire, drought, floods, storms and other disasters affect agricultural operations, the tax decisions that follow can have financial consequences for years to come.
Gain the technical understanding and practical guidance you need to help farm and ranch clients navigate complex federal tax rules, evaluate their options and make informed decisions following disasters and emergencies.
Thursday, August 27, 2026
1-5 p.m. Central
Live Zoom Webinar
$175
Overview
Agricultural disaster tax rules aren’t something you use every day. But when your clients need them, knowing which rules apply and how to apply them can make a lasting difference for their operation.
Join agricultural tax and farm management experts Tina Barrett, EA, and Mark Dikeman, EA, for a practical, four-hour webinar covering the federal tax rules that apply when agricultural producers are affected by wildfire, drought, floods, storms and other casualty or disaster events.
You’ll learn how to move from “something bad happened” to a clear tax plan for your clients by identifying which rules apply, gathering the right information, evaluating deferral options and understanding how today’s decisions can affect basis, depreciation, future gains and financial recovery.
What You'll Learn
By the end of the webinar, you’ll be better prepared to:
- Identify which federal tax rules apply to different agricultural disaster situations
- Compare livestock deferral provisions, involuntary conversions, casualty losses and recovery payments
- Calculate deferred income and gains and determine replacement requirements
- Prepare elections and adjust and track basis
- Navigate insurance reimbursements, conservation cost-share payments and qualified wildfire relief payments
- Complete required forms and strengthen recordkeeping
- Explain the long-term balance sheet and basis impact of tax decisions to farm and ranch clients
Continuing Education Credits
IRS
Approved for 4 hours, no ethics hours
Course ID: NQ6J1-T-00235-26-O
Nebraska Board of Public Accountancy
Anticipated 4 hours, no ethics hours
Nebraska Supreme Court
Approved for 4 hours, no ethics hours
Course ID: 281572
Iowa Supreme Court
Approved for 4 hours, no ethics hours
Activity Number: 443407
Kansas CLE
Approved for 4 hours, no ethics hours
Activity Number: 239458
Webinar Agenda
Disaster Tax Framework and Deferral Options | 60 Minutes
Explore the tax implications of wildfire, drought, floods, storms and other agricultural disaster events. Compare livestock deferral rules, involuntary conversions, casualty losses and recovery payments to determine which provisions may apply.
Calculations, Elections, Basis and Balance Sheet Impact | 90 Minutes
Learn how to calculate deferred income or gains, determine replacement requirements, prepare elections, adjust basis and explain the financial statement impact of tax decisions.
Casualty Losses, Insurance, Cost-Share and Recovery Payments | 45 Minutes
Review business and personal casualty loss rules, insurance reimbursements, gains from proceeds, restoration payments, conservation cost-share treatment and qualified wildfire relief payments.
Forms, Reporting and Recordkeeping | 45 Minutes
Gain practical guidance on return reporting, election statements, Form 4684, Form 4797, Schedule F, depreciation records and replacement tracking.
Learn From Agricultural Tax and Farm Management Experts
Tina Barrett, EA
Executive Director, Nebraska Farm Business Inc.
Nebraska Tax Institute Instructor
Barrett serves as executive director of Nebraska Farm Business Inc., which is dedicated to improving the profitability of Nebraska farm and ranch operations through sound financial management. A longtime Nebraska Tax Institute instructor and featured expert at the annual Agricultural Tax and Management Symposium, she brings extensive experience helping agricultural producers navigate complex tax and financial decisions.
Mark Dikeman, EA
Executive Director, Kansas Farm Management Association
Kansas State University Extension
Dikeman leads the Kansas Farm Management Association and brings expertise in agricultural economics, farm management and financial decision-making. Through Kansas State University Extension, he provides agricultural producers and professionals with research-based information and practical tools to strengthen farm and ranch operations.
Frequently Asked Questions
Registration and Payment
Who should attend the Farm Disaster Tax Rules webinar?
The webinar is designed for tax professionals, accountants, attorneys and other professionals who advise agricultural producers on tax and financial matters.
How much does registration cost?
Registration is $175 per person.
How will I know if my credit card payment was accepted?
You will receive a confirmation email at the end of registration. Please print this message if you need a receipt for your records. The charge on your credit card billing statement appears as “cvent*2026 Farm Disaster Tax Rules Webinar”.
Where do I mail my check?
Please make your check payable to UNL Tax Institute and mail it to:
University of Nebraska–Lincoln
Attn: Amber Messersmith
P.O. Box 880405
Lincoln, NE 68588-0405
Attendees paying by check need to allow 7-10 business days for checks to be received. Checks must be received at least 15 days prior to the event.
Returned Check Fee
A fee of $25.00 will be assessed on all returned checks.
What is the cancellation policy?
Cancellation Policy for Webinars: If you cancel your registration by August 20, 2026, you will be refunded what you paid, less a $30 cancellation fee. No refunds will be issued for any registrations canceled after this date.
You may send a substitute if you cannot attend the program. Please contact us at taxinstitute@unl.edu if you need to send a substitute in your place.
Contact Us
What is the best way to reach the Nebraska Tax Institute?
Please email us at taxinstitute@unl.edu or call us at 402-472-4333.
Webinar Information
When and how will the webinar be offered?
The live webinar will be held Thursday, Aug. 27, from 1 to 5 p.m. Central. Additional information about accessing the webinar will be provided to registered participants.
Will the webinar be recorded and shared?
Yes, following the webinar, a link to the recording will be emailed to registered participants.
Will you send out an email reminder?
Yes. Registered participants will receive an email with webinar access information and additional details before the event.
Continuing Education
Is continuing education credit available?
The Nebraska Tax Institute is applying for continuing education credits in Nebraska and Kansas. Updated information will be posted as it becomes available.
When will I receive my Certificate of Attendance for continuing education hours purposes?
Every effort will be made to issue Certificates of Attendance in a timely manner. In most cases, certificates are emailed within one week of the completion of the webinar you’ve attended. We will email certificates to the email address you provided during registration. Certificates have been known to go into the recipients Junk Box, so please check there as well.
If we receive a rejection from your Professional Licensing Organization that you do not exist, we will notify you by email.
Continue Building Your Agricultural Tax Expertise
2026 Agricultural Tax and Management Symposium
Friday, Oct. 16 | York, Nebraska + Livestream
Continue building your agricultural tax expertise with the Nebraska Tax Institute’s annual symposium for tax professionals and agricultural producers.
