Attorney Ted Niemann announced his candidacy for the Illinois State Bar Association (ISBA) Area VI Board of Governors seat. Niemann, having practiced law for over 40 years with the law firm of Schmiedeskamp Robertson Neu & Mitchell LLP in Quincy, Illinois, and having been an active member of the Illinois State Bar Association for over 40 years, has decided to step up his contribution to the Illinois legal profession by running for a position on the ISBA’s Board of Governors. "I'm humbled by the notion that I may have the opportunity to serve on the Illinois State Bar Association’s Board of Governors as a representative of its Area VI,” said Niemann, which includes the Illinois 7, 8, and 9 judicial circuits. The Board of Governors is the ISBA’s governing body. The Board has not had an Adams County-based member for over 50 years. In the event Niemann is elected, he pledges to focus on issues important to downstate attorneys, such as the significant lack of attorneys in many communities located south of Interstate Highway 80. This “attorney desert” adversely affects attorneys’ abilities to service clients and people’s ability to access legal services. In addition, Niemann is committed to improving ISBA services to rural, downstate attorneys, such as offering timely and relevant seminars and newsletters, attorney networking opportunities, referral services, and mentoring. Niemann was quick to add that he feels he is uniquely positioned to fill this role on the ISBA Board in light of the fact that he has chaired the ISBA’s statewide Real Estate Law Section Council twice, been a member of this committee for more than 25 years, and is currently a member of the ISBA Assembly. “I believe my ISBA involvement shows my dedication to representing the West Central Illinois region," said Niemann. "Throughout my career, I have been committed to serving the legal community and advocating for the needs of Illinois lawyers. I believe my extensive experience and deep understanding of the legal landscape will allow me to effectively represent the diverse interests of attorneys in Area VI while serving on the ISBA Board of Governors,” Niemann commented. Niemann's legal practice focuses on a variety of areas, including real estate, commercial, banking, corporate, estate planning and administration, agriculture, and debt collection law. Niemann is an alum of DePaul University-College of Law and the University of Illinois at Urbana-Champaign. He is a member of the ISBA, the ISBA Assembly, the ISBA Real Estate Law Section Council, and the Adams County Bar Association. He is past president of the Adams County Bar Association and Quincy Regional Crime Stoppers. He is the recipient of the 2023 ISBA Matthew Maloney Tradition of Excellence Award. On behalf of the ISBA, he has written numerous newsletter articles, and organized and presented at a myriad of real estate-based seminars. Learn more about Ted Niemann at his firm’s website at www.srnm.com . As an ISBA Area VI Board of Governors member, Niemann will be representing member attorneys in 20 counties in Western and Central Illinois, this voting district being bounded on the north by Knox County, on the east by Sangamon County, on the south by Calhoun, Jersey, and Macoupin Counties, and on the west by Adams and Hancock Counties. The Board advocates for the legal profession, promotes the administration of justice, and provides resources and services to ISBA members in the region. Niemann encourages all ISBA members in Area VI (Circuits 7, 8, & 9) to learn more about his candidacy and to cast their votes in the upcoming election by accessing the Illinois State Bar Association website at www.isba.org . The election runs from March 27 to April 30.

Schmiedeskamp Robertson Neu & Mitchell LLP is excited to announce Shelby N. Clinging as the latest addition to its growing legal team. Shelby is a graduate of Drake University School of Law where she was involved in the Mock Trial Team, Children’s Rights Clinic (juvenile law, guardianships, and education law), and the Student Bar Association. Shelby passed the Illinois Bar Exam and was licensed in November 2023. Prior to joining the firm as an associate, Shelby served as a law clerk for SRNM. “We are delighted to welcome Shelby Clinging to the SRNM family. Her dedication and intelligence make her a fantastic addition to our firm. We look forward to witnessing her continued success and growth in serving our clients and the community” says Managing Partner Mike Bickhaus. The Schmiedeskamp Robertson Neu & Mitchell LLP firm was founded in 1914. Its nineteen lawyers represent clients in civil litigation, corporate governance, mergers and acquisitions, agribusiness, banking, education law, real estate, healthcare, estate planning, trust administration, probate, taxation, labor and employment law, and other areas of practice. The firm serves clients in Illinois, Missouri, Iowa, Arizona, Colorado, Florida, Texas, Wisconsin, Montana and the District of Columbia. More information about the firm and its lawyers is available at SRNM.com.

The 30s are often consumed by establishing one’s career, family, new friend groups, etc. It is a middle ground with the challenges of the late teen and 20s years behind but processing middle-aged and retirement ahead. It is also an age where you need to make major decisions, including those related to a will. There are several reasons why you need a will in your 30s. Read on so that you can gain a fuller understanding of what a will is, how it enforces your wishes, and why you need one.

The Internal Revenue Service (IRS) allows businesses to deduct certain expenses when calculating their taxable income. Farms are among those businesses that can deduct expenses related to the operation of the business. However, you don’t necessarily need to have a large commercial operation to deduct farm expenses. Under IRS regulations , “you are in the business of farming if you cultivate, operate, or manage a farm for profit.” Thus, if you raise livestock or grow produce for a profit, you run a farm according to the IRS. This entitles you to deduct expenses associated with maintaining the land and operating the farm.  For property owners with a little extra land, it may be worth using a portion of the land for farming. Doing so will allow you to deduct expenses that you wouldn’t otherwise be able to deduct. However, there are a few things to keep in mind before clearing your land and opening up your farming business. Verify Local Zoning Regulations Zoning regulations typically don’t prohibit landowners from growing produce or raising some types of animals on their property. However, selling produce or livestock or raising certain types of animals may require you to apply for a special permit or obtain the okay from the health department. Understand the Potential Tax Breaks While the IRS oversees federal taxes, states also have their own tax laws, which vary significantly. While every state allows the deduction of farming expenses in some situations, it is important to understand the specific laws that apply in your state. Make Sure Your Farm is a Business Under IRS rules, only farms operating as a business are eligible for tax breaks. In other words, if you have a “hobby” farm, you won’t qualify. To avoid the label of a hobby farm, you may need to show that your farm occupies a certain portion of your land or that you attempt to generate a profit. While you don’t need to actually turn a profit, you should have evidence that you are trying to do so. For example, developing a business plan, maintaining separate bank accounts, and keeping detailed financial records of your farming activities will help prove your farm is a business. Beef up Your Tax Breaks Aside from the traditional farming deductions, you may qualify for other tax breaks in certain circumstances—for example, if you agree not to develop your land or if you donate a conservation easement to a charitable land trust. Doing this will reduce the value of your land, decreasing your tax burden. You may also be able to get other tax breaks for using alternative energy on your farm—for example, by installing solar panels to generate power. Contact Schmiedeskamp Robertson Neu & Mitchell LLP for Assistance If you have a little extra property you aren’t using and are considering starting a farm to take advantage of the tax breaks, reach out to the Illinois business lawyers at Schmiedeskamp Robertson Neu & Mitchell LLP. Over the last century, we’ve grown our practice by helping closely held and family-owned businesses with the unique challenges they face. With our extensive experience working with farmers and other small businesses, we can effectively advise you on setting up your small farm to maximize the tax benefits. To learn more and to schedule a consultation, give us a call or connect with us through our online form .