This session analyzes the decision-making of farmers regarding issues such as tax policy and feeding strategies. Optimal Feed Cost Strategies Associated with Early and Late Calving Seasons Gary May, Larry Van Tassell, Michael Smith, and James Waggoner, University of Wyoming. Adoption of Backgrounding on Cow-Calf Farms Michael Popp and Merle Faminow, University of Manitoba; Lucas Parsch, University of Arkansas. Implications of Alternative Farm Tractor Depreciation Methods Troy Dumler, Robert Burton Jr., and Terry Kastens. Retirement Planning by Farmers: Opportunities in the Taxpayer Relief Act of 1997 James Monke, USDA/ERS.