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Hermes SMTP Server) with ESMTPA ID e5968bdd4f6d5fdbf414aeadb6be29f1; Sun, 24 Aug 2025 16:39:56 +0000 (UTC) Content-Type: multipart/alternative; boundary="------------nsCg8PhJeM4bhvlTPelQPBua" Message-ID: <2723088e-341f-449c-9697-0071d30b930e@aol.com> Date: Sun, 24 Aug 2025 09:39:54 -0700 MIME-Version: 1.0 User-Agent: Mozilla Thunderbird From: Curtis Andrews Subject: amend estate return To: "Dickinson, Alyssa" References: Content-Language: en-US Cc: DAP AERO In-Reply-To: X-Mailer: WebService/1.1.24362 mail.backend.jedi.jws.acl:role.jedi.acl.token.atz.jws.hermes.aol Content-Length: 37809 X-Spam-Status: No, score=-2.9 X-Spam-Score: -28 X-Spam-Bar: -- X-Spam-Flag: NO This is a multi-part message in MIME format. --------------nsCg8PhJeM4bhvlTPelQPBua Content-Type: text/plain; charset=UTF-8; format=flowed Content-Transfer-Encoding: 8bit Thanks Alyssa That seems like an simple fix, how long do we have to amend the estate return? If the land sells for $40,000 an acre, that would indicate that our adjacent 30 acres appraised at $27k an acre was too low, should that be re-evaluated?   (When the appraisal was done, they had no industrial land sales to compare to, so they just doubled the farm ground price) We are meeting with the estate attorney Thursday to discuss this,  anything specific we need to ask? On 8/12/25 8:43 am, Dickinson, Alyssa wrote: > > Curtis, > > I talked it over with John and we think the best option would be to > amend Clyde’s estate return to report the value of the Covenant, since > it would’ve technically been considered an asset at his date of death. > If we amend his estate returns to show this value then that will give > Bonnie a step up in basis and there will be no income tax due, it will > just increase her estate. > > As far as the value we would report, if you know the exact value of > the covenant that would be due we can use that or we can wait to amend > until you receive the actual settlement. > > We can discuss more when you return if you would like, let me know if > you have any questions. > > Thanks, > > > > *Alyssa Dickinson*** > > Senior > > Agribusiness, Food, and Beverage > > *Direct 509-766-3032* > > CLA (CliftonLarsonAllen LLP) > > alyssa.dickinson@claconnect.com > > > CLA (CliftonLarsonAllen LLP) is an independent network member of CLA > Global. SeeCLAglobal.com/disclaimer > . Investment advisory > services are offered through CliftonLarsonAllen Wealth Advisors, LLC, > an SEC-registered investment advisor. > > *From:*Curtis Andrews > *Sent:* Sunday, August 10, 2025 5:23 PM > *To:* Dickinson, Alyssa > *Cc:* DAP AERO > *Subject:* [External] million dollar problem > > *Think Security – This email originated from an external source. Be > cautious with any links or attachments.* > > Hello Alyssia; > > We may be receiving an unexpected million dollars in an industrial > compensation payment from a covenant we attached to land Clyde and > Bonnie sold years ago.  (see attached covenant) > > Tax wise, how is the best way to handle this income? > > could it be considered part of a 1031 trade? > > split payment between years? > > split payment between craig curt and bonnie? > > what if we sell or 1031 trade land adjacent to the parcel this > covenant applies to? > > any difference if it is a real estate transaction or regular income? > > Any difference if the check comes from the seller or the buyer? > > Any benefit to delay the payment for a few years? > > Just to make it more interesting,  because the surveyor never filed > the boundary line adjustment, the County records still shows that > Bonnie owns 7 acres of the 35. We are working with Andersen and an > Attorney to get the 7 acres transferred to Andersen so he can sell it, > and that transaction could happen at the same time as the payment to us. > > I am taking Mom to Alaska for two weeks with spotty cell service, but > you can text me with questions and I will respond when we have service. > > We will be back and can meet the last week in August if you folks come > up with a solution that we need to discuss before making the final > deal with the land owner. > > Some background on this rather odd covenant: > > In 2008 our farming neighbor Mike Andersen wanted to install an > irrigation circle.  In order to install a full circle, he needed to > include about 35 acres from one of our fields. > > This land is in an industrial zone and we wanted paid for its > potential industrial value, Andersen wanted to pay farm land price as > he did not see any industrial value in it. > > In one of our discussions,  Andersen joked if the land was ever used > for something other than farm ground in the next hundred years,  > Andrews could  have the  industrial value. > > With that concept, we ended up selling it for farm value, with > covenant on the land that if the land was used by industry before > 2090, then the Andrews heirs would be paid the industrial value of the > land. > > Unexpectedly last month, the Port of Othello said they were interested > in purchasing this parcel (and 150 adjoining acres) from Andersen at > $38,000 an acre to expand their industrial zone. > > The covenant would have the Port pay us the million dollar cash > penalty when they take it out of production. > > The seller Mike Andersen want to pay us when he sells this fall and > give them clean title. > > -- > Thank You > Curtis Andrews > 1336 E Oak St. > Othello WA 99344 > andrewscc@aol.com > 509 346 8108 > > ---------------------------- > > * > The information (including any attachments) contained in this document > is confidential and is for the use only of the intended recipient. If > you are not the intended recipient, you should delete this message. > Any distribution, disclosure, or copying of this message, or the > taking of any action based on its contents is strictly prohibited.* > > *CliftonLarsonAllen LLP* > > ---------------------------- > -- Thank You Curtis Andrews 1336 E Oak St. Othello WA 99344 andrewscc@aol.com 509 346 8108 --------------nsCg8PhJeM4bhvlTPelQPBua Content-Type: multipart/related; boundary="------------gYDmUH3MiwCKiKmQp64H1Gpp" --------------gYDmUH3MiwCKiKmQp64H1Gpp Content-Type: text/html; charset=UTF-8 Content-Transfer-Encoding: 8bit

Thanks Alyssa

That seems like an simple fix, how long do we have to amend the estate return? 

If the land sells for $40,000 an acre, that would indicate that our adjacent 30 acres appraised at $27k an acre was too low, should that be re-evaluated?   (When the appraisal was done, they had no industrial land sales to compare to, so they just doubled the farm ground price)  

We are meeting with the estate attorney Thursday to discuss this,  anything specific we need to ask? 


 

On 8/12/25 8:43 am, Dickinson, Alyssa wrote:

Curtis,

 

I talked it over with John and we think the best option would be to amend Clyde’s estate return to report the value of the Covenant, since it would’ve technically been considered an asset at his date of death. If we amend his estate returns to show this value then that will give Bonnie a step up in basis and there will be no income tax due, it will just increase her estate.

 

As far as the value we would report, if you know the exact value of the covenant that would be due we can use that or we can wait to amend until you receive the actual settlement.

 

We can discuss more when you return if you would like, let me know if you have any questions.

 

Thanks,

 

Alyssa Dickinson

Senior

Agribusiness, Food, and Beverage

Direct 509-766-3032

CLA (CliftonLarsonAllen LLP)

alyssa.dickinson@claconnect.com

CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer. Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor.

 

From: Curtis Andrews <andrewscc@aol.com>
Sent: Sunday, August 10, 2025 5:23 PM
To: Dickinson, Alyssa <Alyssa.Dickinson@claconnect.com>
Cc: DAP AERO <craig@dapaero.com>
Subject: [External] million dollar problem

 

Think Security – This email originated from an external source.  Be cautious with any links or attachments.

 

Hello Alyssia;

We may be receiving an unexpected million dollars in an industrial compensation payment from a covenant we attached to land Clyde and Bonnie sold years ago.  (see attached covenant)

Tax wise, how is the best way to handle this income? 

could it be considered part of a 1031 trade? 

split payment between years?

split payment between craig curt and bonnie? 

what if we sell or 1031 trade land adjacent to the parcel this covenant applies to? 

any difference if it is a real estate transaction or regular income? 

Any difference if the check comes from the seller or the buyer? 

Any benefit to delay the payment for a few years?

Just to make it more interesting,  because the surveyor never filed the boundary line adjustment, the County records still shows that Bonnie owns 7 acres of the 35. We are working with Andersen and an Attorney to get the 7 acres transferred to Andersen so he can sell it, and that transaction could happen at the same time as the payment to us.  

 

 

I am taking Mom to Alaska for two weeks with spotty cell service, but you can text me with questions and I will respond when we have service.  

We will be back and can meet the last week in August if you folks come up with a solution that we need to discuss before making the final deal with the land owner.  

 

 

Some background on this rather odd covenant:

In 2008 our farming neighbor Mike Andersen wanted to install an irrigation circle.  In order to install a full circle, he needed to include about 35 acres from one of our fields. 

This land is in an industrial zone and we wanted paid for its potential industrial value, Andersen wanted to pay farm land price as he did not see any industrial value in it. 

In one of our discussions,  Andersen joked if the land was ever used for something other than farm ground in the next hundred years,  Andrews could  have the  industrial value.     

With that concept, we ended up selling it for farm value, with covenant on the land that if the land was used by industry before 2090, then the Andrews heirs would be paid the industrial value of the land. 

Unexpectedly last month, the Port of Othello said they were interested in purchasing this parcel (and 150 adjoining acres) from Andersen at $38,000 an acre to expand their industrial zone.    

The covenant would have the Port pay us the million dollar cash penalty when they take it out of production. 

The seller Mike Andersen want to pay us when he sells this fall and give them clean title.   

 

 

 

 

 

 

 

  

-- 
Thank You
 
Curtis Andrews
1336 E Oak St. 
Othello WA 99344
andrewscc@aol.com
509 346 8108

 

----------------------------


The information (including any attachments) contained in this document is confidential and is for the use only of the intended recipient. If you are not the intended recipient, you should delete this message. Any distribution, disclosure, or copying of this message, or the taking of any action based on its contents is strictly prohibited.

CliftonLarsonAllen LLP

 

----------------------------

 

-- 
Thank You

Curtis Andrews
1336 E Oak St. 
Othello WA 99344
andrewscc@aol.com
509 346 8108
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