The latest wrinkle on crop insurance, taking crop revenue into account as well as yield, represents a significant extension of traditional crop insurance concepts. A major issue is whether proceeds of such revenue assurance policies are eligible for the one-year deferral available under federal income tax law.
"Income Assurance: Are Recoveries Deferrable?,"
Agricultural Law Digest: Vol. 8
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol8/iss7/1