Webinar: Section 1031 Exchanges in Agriculture: Examples and Issues 

Date: Tuesday, March 11, 2025

Time: 1:00 PM (CST)  

Webinar Description: 
The Section 1031 like-kind exchange provision of the Internal Revenue Code is one of the most powerful financial tools available to landowners, allowing them to defer taxes and preserve their capital while remaining invested in real estate assets. Join the Iowa Farm Bureau as we host one of the nation’s leading exchange companies and its Certified Exchange Specialists (CES®) on the benefits and guidelines of Section 1031 exchanges.

Speaker: Chet Mellema received 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. Chet 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 20 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 Section 1031 for realtors, accountants, attorneys and similar professionals.

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For more information, contact Zach Brummer, Iowa Farm Bureau, Farmer Education Program Manager (zbrummer@ifbf.org).