M&S Farms provides high quality and timely custom farming services using state of the art equipment and technology. This arrangement offers the landowner the highest reward potential for their farmland investment. The landowner pays 100% of the direct input costs for seed, chemical and fertilizer and contracts with M&S Farms to perform all, or a portion of, the farming operations required to plant and harvest the crop at a fixed amount per acre. The landowner receives 100% of the crop and 100% of the government program payments under this arrangement. M&S Farms can assist the owner in developing the optimal crop management plan to maximize yield and profitability. M&S Farms currently provides custom farming services in a large geographic area in northwest Iowa.