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Chapter 12 from A to Z: A Guide to Bankruptcies of Family Farmers and Family Fishermen
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This guide offers a comprehensive look at an important but often overlooked chapter of the Bankruptcy Code that is available only to family-run farms and fishing operations. Chapter 12 filings showed a small but steady increase from 2015 to 2020, until rising commodity prices temporarily eased the struggle for smaller farms. Chapter 12 remains the best option for struggling family farm or fishing operations, particularly when a sudden catastrophe strikes — a prolonged drought, for example, or a devastating flood. Included in this timely publication is a helpful section on tax provisions and issues related to the disposition of farm property, as well as a handy chart comparing chapter 12 to chapters 11 and 13. The tax provisions arguably make chapter 12 the most powerful chapter in the Bankruptcy Code. Chapter 12 from A to Z will be invaluable to practitioners helping family farmers and family fishermen navigate this unique section of the bankruptcy process.
|Author||Edited by Jeffrey D. Goetz and Mark S. Melickian; Written by Michael A. Brandess, Hon. Brian T. Fenimore, Michael J. Gieseke, Hon. Mary Jo Heston, Krystal R. Mikkilineni, Joseph A. Peiffer, Austin J. Peiffer, Tirzah R. Roussell, and Bryan R. Williamson|
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