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  1. Basic Estate Planning: Costs Involved in Transferring Property

    https://ohioline.osu.edu/factsheet/EP-2

    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 ...

  2. Calving Management in Dairy Herds: Timing of Intervention and Stillbirth

    https://ohioline.osu.edu/factsheet/VME-29

    between dystocia and assisted birth. Assisted birth is defined as a birth in which assistance is required ... required during parturition) varies between studies, but it is generally higher in primiparous cows ... injury to the dam. 2,3  Training should provide clear information on how to identify animals at risk of ...

  3. Using °Brix as an Indicator of Vegetable Quality: Linking Measured Values to Crop Management

    https://ohioline.osu.edu/factsheet/HYG-1651

    often significant and immediate impacts on vegetable °Brix levels. In contrast, soil and crop nutrient ... timing or soil moisture levels also affect °Brix but in ways that may complicate management decisions. ... Production factors such as temperature and light levels and soil moisture and fertility status influence crop ...

  4. Norovirus: A Different Type of Foodborne Illness

    https://ohioline.osu.edu/factsheet/HYG-5569

    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 ...

  5. Individual Studies in Agribusiness and Applied Economics

    https://aede.osu.edu/courses/aedecon-4193

    Prereq: CPHR 2.50 or above, and permission of instructor. Not open to students with 6 cr hrs in 4193 or ...

  6. Gypsum for Agricultural Use in Ohio—Sources and Quality of Available Products

    https://ohioline.osu.edu/factsheet/anr-20

    to elevated levels. Unwashed FGD by-products can have levels of B sufficiently high to result in ... Professor This fact sheet provides information on gypsum as a soil amendment, the sources and mineral ... metal content of gypsum samples.  The Role of Gypsum as a Soil Amendment Gypsum is hydrated calcium ...

  7. Basic Estate Planning: Tax Basis if Property Is Transferred

    https://ohioline.osu.edu/factsheet/EP-3

    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 ...

  8. Basic Estate Planning: Giving

    https://ohioline.osu.edu/factsheet/EP-8

    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 ...

  9. Basic Estate Planning: The Nursing Home Dilemma

    https://ohioline.osu.edu/factsheet/EP-10

    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 ...

  10. Renewable Energy Policy Series: Rules for Siting a Utility Scale Wind Farm in Ohio

    https://ohioline.osu.edu/factsheet/CDFS-4004

    leaders to help raise their level of awareness of the permitting process in order to make informed ... between local communities and wind energy development will continue as wind technology deployment expands ... into new regions of the United States. Widely recognized community-level opposition and barriers to ...

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