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Our guest on Open Mic this week is Jim Walker, Vice President of Case IH North America Agricultural Division. Ag equipment manufacturers were able to overcome the costs of research and development to meet Tier 4 emission standards during an upswing in crop prices and net farm income. Now with discussion of Tier 5 standards, Walker believes legislators should measure the costs and incremental benefits of even tighter emission standards. Walker says a more predictable tax code and relief from estate taxes would help farmers and the agriculture equipment industry weather the downturn in commodity prices.