Basic Estate Planning: Tax Basis if Property Is Transferred
difference between the market price of the sale, and what was charged as a gift. In addition, gift tax forms ... recipient of $13,000 per person per year. This annual exclusion has been indexed for inflation since 1998, ... or gain. His sale price was $100,000, so his gain was the difference between the base value or basis ...
Basic Estate Planning: Giving
Revenue Code as 50% organizations. It appears that the major difference between 50% and 30% organizations ... elect to have the gift split between the spouses. If this is done over a number of years, estates can be ... to a charitable organization rather than an exempt organization. There are 50% charitable ...
Bystander Intervention: Practicing Intervention Strategies
Participants will practice what they have learned using real-life scenarios. ...
Nutrients Removed with Harvested Corn, Soybean, and Wheat Grain in Ohio
to maintain soil test levels, then we should apply fertilizer at the same rates as nutrients removed ... exported to maintain soil test levels. Acknowledgments The authors wish to acknowledge the contribution of ... with fertilizers or manures, then plant-available soil nutrient levels will draw down over time and the ...
Food Safety for Fruits and Vegetables
pH between 6.5–7.5, wash water should be chlorinated to levels between 50 ppm to 500 ppm depending on ... Research and Development Center, The Ohio State University Diets that are low in fat, high in fiber, and ... cancer and lessen the risk of heart disease (4). However, it is essential that fresh food be produced ...
Gibberella Ear Rot and Mycotoxins in Corn: Sampling, Testing, and Storage
steps. Semi-quantitative tests estimate vomitoxin at or above certain levels (>5ppm) or within a given ... (DON), also called vomitoxin. As a result, high levels of Gibberella ear rot severity and moldy grain are ... usually accompanied by high levels of vomitoxin. Mycotoxins are harmful to both humans and animals. ...
Statistics and Agricultural Research
between the two treatments may have occurred by chance alone. Scenario 2: At harvest the yield levels of ... level differences, insect pressure, disease pressure, natural variation in soil productivity, etc.). ... at two different scenarios based on the harvest information. Scenario 1: At harvest the yield levels ...
Natural Gas Drilling: Questions Residents and Local Leaders Should Be Asking
male, between the ages of twenty and forty, and represent a mix of ethnic backgrounds. The number of ... risk in times of financial change and uncertainty? Economic and Fiscal Changes With an estimated 141 ... a severance tax for natural gas in the amount of 2.5 cents per 1,000 cubic feet of gas removed from the soils ...
Ohio Agricultural Sales Tax Exemption Rules
is defined as the occupation of tilling the soil for the production of crops and the raising of farm ... agriculture, horticulture, and floriculture. Agriculture is the cultivation of the soil for the purpose of ...
Basic Estate Planning: The Nursing Home Dilemma
income, etc., but might or might not have insurance to cover those risks. Following are some things to ... a maximum of half of the assets valued between $22,728 and $113,640. All asset values of more than nearly ... you pay up to the first $144.50 per day and Medicare pays the rest. You or your insurance pay the ...