Acknowledgements

We thank Julie Taylor, the person uniquely responsible for bringing the material in this text to publication. Julie is a library assistant at the Michigan State University Libraries and is responsible for its publishing services where this text is printed. She has edited, organized, formatted, and printed this text. Without Julie’s direction, patience, persistence, wit, and wisdom, this book would have undoubtedly gotten lost in its many revisions. Thank you, Julie.

The authors also thank Larry Borton for providing relevant and current tax code details included in Chapter 3; the Department of Agricultural Food and Resource Economics (AFRE) at Michigan State University (MSU) for the support needed to write this text; and the many students in the Agricultural Business Management 435 (ABM 435) classes whose feedback helped shape the content and the presentation of materials included in this text.