Spring is finally just around the corner.  On cash rent farms we have received all March cash rental payments and tenants are preparing for the planting season.  On our custom farms all fertilizer and seed has been arranged for and operators are making preparations for the planting season.  Typical planting dates for corn in SW Iowa are April 15-May 5.  Typical planting dates for soybeans are May 5-May 20.  Field conditions and sub-soil moisture are excellent at this time and I would anticipate good planting conditions this spring.  Commodity prices remain depressed and current new crop prices are around $3.50/bushel for corn and $8.60/bushel for soybeans.  My target prices for corn and soybeans are $3.75/bushel for corn and $8.75/bushel for soybeans.  Should new crop prices reach these levels we will begin making incremental forward sales of 2016 production.