Thursday, February 12, 2026

Financial Planning

2018 Estate Tax Changes

By Tiffany Dowell Lashmet With the start of a new year and the passage of the “Tax Cuts and Jobs Act,” there are important changes to the federal estate tax. Everyone should take time to understand the current and any...

Standing on Solid Ground

West Tennesseans Committed To Family And Farming Cotton By Carroll Smith Editor ‘Farming must be sustainable, and raising cotton is how I can make that happen,” says Clinton Evans, who farms with his son, David III “Buddy,” in West Tennessee as Clinton...

Net Present Value Analysis In Capital Budgeting

Considering the present value of projected net cash flows relative to an initial investment is a useful capital budgeting application By Kelly Lange Texas Tech University Agricultural production often requires significant investment in assets, such as tractors, irrigation systems and land....

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