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Basic Estate Planning: Tax Basis if Property Is Transferred
https://ohioline.osu.edu/factsheet/EP-3
and simple, and it might seem like the best way to transfer a farm operation or family business to the ... some unrecaptured gain on depreciated property. If thirty years ago Dad bought a farm or other property ... sell farms to family members due to this tax. At first, there appears to be another viable strategy: ...
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Renewable Energy Policy Series: The Effect of Renewable Energy Projects on Current Agricultural Use Value
https://ohioline.osu.edu/factsheet/CDFS-4003-12
its premises an electric generation facility that produces electricity primarily for the owner's ... project. The construction or installation of a renewable energy facility on a portion of land devoted ... installation of an energy facility, as long as the remaining portion of the land continues to be devoted ...
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Pulsed Electric Field Processing Applications in the Food Industry
https://ohioline.osu.edu/factsheet/fst-fabe-1002
bacterial spores. Ongoing research suggests that PEF in combination with heat may inactivate bacterial ... spores, but more comprehensive research is needed before PEF can be used as a sterilization method. To ... interventions if they are performed at the same facility. Acknowledgments The authors acknowledge the ...
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Basic Estate Planning: Medicare and Medigap
https://ohioline.osu.edu/factsheet/EP-11
skilled nursing facility, home health care, hospice care, and medicines administered to inpatients. Part ... nursing/rehabilitation facility for 60 days. It also ends even if you remain in a skilled nursing facility but don't ... facility care. For most people on Medicare, the $1,156 deductible is all you pay for hospitalization. This ...
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Basic Estate Planning: Miscellaneous Issues
https://ohioline.osu.edu/factsheet/EP-12
after the death of your children. For example, let's say a farm is worth $2,000 per acre at your ... death and the farm is worth $3,000 per acre at the death of your children. If you gave the farm to your ... children directly, the entire value of the farm would be in the taxable estate of your children for estate ...
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Basic Estate Planning: Sale of Residence
https://ohioline.osu.edu/factsheet/EP-9
farm—qualifies for the $250,000 ($500,000 for joint filers) exclusion of gain from income tax. Furthermore, rules ... such as like kind exchange rules to defer income taxes on the gain in the value of business/farm ... personal residence. Therefore, if the residence is part of a farm or other business property, the residence ...
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Master Urban Farming Workshop Series Registration Deadline Approaching
https://franklin.osu.edu/news/master-urban-farming-starting-soon
We have a few spots left in the 2023 Master Urban Farmer (MUF) Workshop. MUF is a 12 week course designed to give participants the knowledge and skills needed to produce and market food in an urban environment. For more information visit here. ...
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Basic Estate Planning: Introduction
https://ohioline.osu.edu/factsheet/ep-1
might want business assets to stay intact, especially if there is a home farm. However, others might ... farm. Billy has an off-farm job and also farms the home place. Billy has stayed with Mom and Dad all his ... life, and he took over the farming operation when Dad's health declined and eventually passed away. ...
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Strategies for Coping with Parasite Larvae on Pastures in the Springtime in Ohio
https://ohioline.osu.edu/factsheet/VME-28
Biochemist, USDA, Agricultural Research Service, Appalachian Farming Systems Research Center Contrary to what ... surprisingly well through our cold winters on typical pastures here in Ohio. On-farm research conducted in the ... Extension Educator, Ohio State University Extension, Morrow County Joyce G. Foster, PhD, Research ...
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Natural Gas Drilling: Questions Residents and Local Leaders Should Be Asking
https://ohioline.osu.edu/factsheet/CDFS-1282
temporary housing facilities such as hotels/motels, trailer parks, campgrounds and RV parks, and rental ... current facilities at a stage where such increases could push equipment and structures past their ... capacity, requiring investment in additional facilities? How can counties and townships prepare for the ...