Projected returns and costs for the 2015 production years will be presented for corn and soybeans. The 2015 projections will be compared to historical results. Incentives to switch acres from corn to soybeans will be examined. Preliminary income projections for 2015 and strategies for dealing with lower incomes will be discussed. Gary Schnitkey, Professor and Nick Paulson, Associate Professor, Department of Agricultural and Consumer Economics, University of Illinois