Be aware that the Code for the bonding of the neutrals and grounds has a exemption for any buildings that have livestock waterers in them.
NEC wants 4 wire conductors with a single bonded ground at the main service and no separate grounds at the building. IE the sub panel at the barn would be unbonded.
It has been proven that the NECs' preferred bonding causes mild shocks to livestock, especially dairy herds, which will dramatically decrease production.
So the exclusion basically goes back to the previous code, where a 3 wire conductor with a bonded ground at the main and at the sub with a ground rod or UFER ground. Again, this is only for a situation with livestock and a waterer in the building.
I took quite a beating in the past here on Garage Journal, and went to great lengths to prove my point, and was vindicated, so all you code quoting guys please do your homework before taking this one on.