Jordan Kull of Boa Safra Ag has been named recipient of the Golden Acre – Ag Marketer of the Year 2025 award by Insider Weekly, recognizing his impact in connecting agricultural landowners with tax strategies that have reshaped acquisition planning across the industry.
The Nebraska-based firm that Kull represents was founded by sixth-generation farmer Tyler Bruch and Iowa organic producer Bryce Irlbeck, and has completed nearly 6,000 engagements across all 50 states since launching their specialized service for agricultural tax deductions. The company reports an average realized deduction of approximately $1,700 per acre for clients at a service cost of roughly $40 per acre.
What distinguishes the company’s approach is its origin story. In 2016, Bruch and Irlbeck learned about legacy nutrient deductions during a transition meeting with their longtime CPA’s successor. The concept, which traces back decades as part of conservation-minded land stewardship policy, had been clarified by IRS guidance in the mid-1990s but remained largely underutilized by professional operations due to concerns about documentation standards.
Rather than accept existing market options, the founders spent 18 months building what they describe as a conservative, audit-ready system. They enlisted PhD soil scientists, tax attorneys, and CPAs with agricultural expertise to develop protocols for third-party soil sampling, data collection, and professional reporting aligned to IRS guidance. The principle guiding their work remains straightforward: if they would not file it for their own acres, they will not recommend it for clients.
The service enables eligible landowners to claim federal income tax deductions for agriculturally necessary nutrients present in soil at the moment they acquired title through purchase or inheritance. The process applies across ranchland, row crops, permanent crops, and production timberland, functioning as a one-time assessment tied to a one-time deduction per owner.
Audit performance has reinforced the company’s conservative positioning. According to Boa Safra Ag, fewer than 10 clients out of nearly 6,000 have undergone audits on these filings, with all audits resulting in no-change rulings on the company’s work.
Large-scale operators have integrated the Legacy Nutrient Deductions™ process into their standard acquisition procedures. Paul Gross, owner and developer of Bluebird Retirement Community who manages more than 27,000 acres, states: “I can tell you with certainty that I would not consider buying so much as an acre of ground without deploying Boa Safra’s scientific soil testing process and reporting as a resource. Simply put, there is no greater ROI that you will ever realize on your purchase.”
The company’s role centers on producing technical documentation that CPAs can file with confidence. Boa Safra Ag manages required data collection, performs analytics establishing nutrient valuation as of title transfer, and delivers reports designed to withstand scrutiny. Filing pathways vary depending on landowner structure and parcel history.
The founders characterize their entry into the market as problem-solving rather than entrepreneurship. They set out to create a solution for their own operations, and demand followed as agricultural networks shared results. The company now holds recognition as a premier provider of excess nutrient tax deductions, serving operations spanning every state and multiple land-use categories.
The Golden Acre award to Kull acknowledges how Boa Safra Ag has positioned a previously obscure tax provision as a standard consideration in agricultural transactions. By establishing documentation standards that satisfy conservative advisors and institutional buyers, the firm has converted an underutilized deduction into an expected component of acquisition planning.
For landowners and their tax advisors seeking information about eligibility and filing strategies, professional consultation remains essential. The deduction framework exists within tax code provisions that require case-specific analysis, and Boa Safra Ag’s methodology emphasizes collaboration with each client’s existing CPA rather than independent filing.


