Basic Estate Planning: Costs Involved in Transferring Property
with inflation in $1,000 increments, so it might take several years at current inflation levels between ... This is the case with living trusts, as it could be quite some time between trust creation and ... beneficiary. Another difference between Ohio and federal tax treatment is that for Ohio, annual gifts in excess ...
Norovirus: A Different Type of Foodborne Illness
deaths are possible each year. Risk Factors Anyone can get Norovirus. The reason is that Norovirus is ... handles food is at risk of contaminating the food or making themselves sick. If 26% of the cases of ... completely eliminate microbial contamination, it helps to remove soil or waxes where organisms may be ...
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 ...
Pruning and Care of Tree Wounds
many levels, they also can pose serious risks if they are not properly maintained. Whenever homeowners ... the oak wilt fungal pathogen. Second, trees that are planted in well-drained, quality soils, with ... good texture, structure, and containing adequate levels of organic matter, grow in a physiologically ...
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. ...
Western Ohio Cropland Values and Cash Rents 2011-12
2011 according to survey results. Cash rent for "poor" cropland is expected to average $150 ... 2012 $150 $30 $180 $120 5-Year Projected Percent Change in Cash Rent 6.90% 12.61% 19.51%-5.72% 5-Year ... Rent per Acre 2011 $122 $20 $142 $101 2012 $131 $19 $150 $112 5-Year Projected Percent Change in Cash ...
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 ...
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 ...
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 ...