farm management

The 3rd Annual Cultivating Connections Conference Returns

Written by Robert Moore

We’re excited to announce the 3rd Annual Cultivating Connections Conference, a joint effort between Ohio State University and Iowa State University. This unique event brings together professionals who are dedicated to the critical work of farm transition planning. Whether you are an attorney, accountant, financial advisor, or educator, this conference is designed to provide you with the tools, insights, and connections you need to support farm families as they plan for the future.

The conference will be held at the FFA Enrichment Center in Ankeny, Iowa. In-person registration is $325, and a virtual attendance option is available for $299. The event will take place over two days and will feature a variety of sessions focused on the legal, financial, and family dynamics of transitioning agricultural operations to the next generation.

This year’s agenda features presentations on new legal tools for the farm transition, counseling farm families through succession planning, and understanding how farm program payments impact the transition plan. Additional sessions will include a 2025 tax update for the farm transition, long-term care planning, and a discussion on the concept of fairness versus equality in farm debt. The second day of the conference will provide real-world case studies.

The Cultivating Connections Conference is more than just a learning event. It is a forum for building relationships, exchanging ideas, and strengthening the professional community dedicated to preserving the legacy and sustainability of family farms. Whether you are just entering the field or have years of experience, we invite you to join us for this important event. Come to gain valuable knowledge, share your own insights, and connect with others who are committed to helping farm families succeed across generations.

Registration is now open at: https://www.regcytes.extension.iastate.edu/cultivating/

For questions, contact Robert Moore at moore.301@osu.edu .

Considerations When Using the Prevented Planting Option

By: Eric Richer, Associate Professor and Field Specialist, Farm Management, OSU Extension; Carl Zulauf, Professor Emeritus, OSU Department of Agricultural, Environmental, and Development Economics; and Aaron Wilson, Assistant Professor and Field Specialist, Ag Weather and Climate, OSU Extension

According to the May 27 Crop Progress Report by USDA National Ag Statistics Service, Ohio had only 54% of corn planted, well behind the 5-year average of 73% planted. In 2024, 74% was planted by this report date. In 2019, a year with significant planting delay, only 22% of the corn had been planted by this report date. In that year, the wettest spring conditions were confined to northwest Ohio. In contrast, much more of the state has received well above average precipitation in 2025, with areas near the Ohio River and northeast Ohio seeing the largest difference compared to normal.

The lag in corn planting progress this year has prompted increasing interest in evaluating the Prevented Planting option available through multi-peril crop insurance. The purpose of this article is to walk through the options, mechanics, and economics of electing prevented planting for your corn crop utilizing 2025 values.

We are not crop insurance agents, so our most important message is that for those thinking about prevented planting talk sooner rather than later with your insurance agent.

In Ohio, June 5 is the date at which prevented planting becomes an electable option.  For soybeans, the date is June 20.

As of June 5, a farmer who has individual farm yield (YP) and revenue (RP and RP-HPE) insurance for corn has 3 basic options: Continue reading Considerations When Using the Prevented Planting Option →

Income Tax Schools at The Ohio State University Summer Tax School 2025

Written by Jeffrey K. Lewis, Esq., Legal Associate, Agricultural and Resource Law Program, Income Tax Schools

Income Tax Schools at The Ohio State University Announces Summer Income Tax School Webinar
Barry Ward & Jeff Lewis, OSU Income Tax Schools

An “Update on Current Tax Issues and Law Changes” along with a section on “Taxpayers in Trouble” are the focus of the upcoming Summer Tax School Webinar featured by Income Tax Schools at The Ohio State University.

This webinar is scheduled for August 11th and registration is now open. The registration page can be accessed at: go.osu.edu/summertaxschool.

This Summer Tax School is designed to update tax preparers about current tax issues, new law changes and tax legislation. This school will also include a section on working with “taxpayers in trouble”. Continue reading Income Tax Schools at The Ohio State University Summer Tax School 2025 →

Employee or Independent Contractor? Department of Labor’s Latest Guidance Signals Policy Shift

Written by Jeffrey K. Lewis, Esq., Legal Associate, Agricultural and Resource Law Program, Income Tax Schools

The classification of workers as either independent contractors or employees has once again become a focal point of federal labor policy, reflecting the broader ideological shifts that accompany changes in presidential administrations. With the transition to new leadership in the White House, the U.S. Department of Labor (“DOL”) has issued new guidance that redefines the criteria used to determine worker status. This latest interpretation marks a departure from the 2024 Democratic rule (the “2024 Rule”), instead embracing a model more consistent with prior Republican approaches. The change has significant ripple effects for employers and workers as it influences everything from wage protections to benefits eligibility and legal liability.

On May 1, 2025, the DOL’s Wage and Hour Division (“WHD”) issued Field Assistance Bulletin No. 2025-1(the “2025 Bulletin”), offering updated guidance on how to assess whether a worker qualifies as an employee or independent contractor under the Fair Labor Standards Act (“FLSA”).

The 2025 Bulletin explicitly states that the WHD will no longer apply the analytical framework established by the 2024 Rule when evaluating worker classification under the FLSA. Instead, the WHD will rely on the standards set forth in Fact Sheet #13 (July 2008) and Opinion Letter FLSA2019-6 (referred to as the “2008 Guidance” and “2019 Guidance,” respectively). However, the 2025 Bulletin clarifies that the 2024 Rule remains applicable in the context of private litigation. Continue reading Employee or Independent Contractor? Department of Labor’s Latest Guidance Signals Policy Shift →

2024 Farm Commodity Program Payment Estimates for Ohio Counties as of May 2025

Authored by: Carl Zulauf, Seungki Lee, and David Marrison, Ohio State University, May 2025

Click here for PDF version of this paper

This paper provides estimates of expected payments by the ARC-CO (Agriculture Risk Coverage – County version) and PLC (Price Loss Coverage) commodity programs for the 2024 crop year.

Official payment rates are expected in October 2025.  They can deviate notably from estimates as final prices and yields are yet known.  Prices and yields, particularly for ARC-CO, are in a range where small changes can cause large changes in payment rates.  Use the estimates with caution.

The estimates use 2024 crop year program parameters from USDA, FSA (US Department of Agriculture, Farm Service Agency), and latest available data for 2024 market year price estimates from USDA, FSA and county yield estimates from USDA, NASS (National Agricultural Statistics Service).

May 2025 Estimates of 2024 Crop Year Payments: Continue reading 2024 Farm Commodity Program Payment Estimates for Ohio Counties as of May 2025 →

OSU Extension Small Farm Conference to be held – at Ohio State University Wooster Shisler Center Wooster, Ohio

By: Julie Wayman Community Development Educator OSU Extension Ashtabula County

Ohio State Extension announced plans to host a Small Farm Conference in Wooster, OH on March 8th. The theme for this year’s Small Farm Conference is “Sowing Seeds for Success.”

Conference session topics are geared to beginning and small farm owners as well as to farms looking to diversify their operation. There will be five different conference tracks including: Horticulture and Crop Production, Business Management, Livestock, Natural Resources and Diversifying Your Enterprise.

Some conference topic highlights include: Growing in a Hoophouse, Integrated Disease Management Strategies for Apple and Peaches, High Tunnel Tour, Using Cover Crops for Soil Regeneration, Creating Habitat for Beneficial Insects on the Farm, Growing Microgreens, Money to Grow: Grants 101, Growing Your Farm With Agritourism, Navigating Licenses/Certificates for your Small Farm Market, How Can Value – Added Help Your Farm, Vaccination Programs for a Small Farm, Grassfed Beef Tour. Continue reading OSU Extension Small Farm Conference to be held – at Ohio State University Wooster Shisler Center Wooster, Ohio →

Form 1099 Information Returns – Report Deadline Nears

By: David L. Marrison, Field Specialist, Farm Management, Barry Ward, Director of the OSU Income Tax Schools, and Jeff Lewis, Attorney and Program Coordinator- OSU Extension.

It is tax season! The Internal Revenue Service (IRS) expects over 140 million individual tax returns to be filed by the April 15, 2025 deadline. With tax returns set to be accepted by the IRS starting January 27, it’s crucial for individuals and businesses to stay on top of important tax reporting deadlines.

One of the key requirements during this time is the proper reporting of income through 1099 forms. These forms, which report various types of non-wage income, need to be furnished to taxpayers by January 31. Additionally, copies also need to be sent to the IRS by the January 31st deadline (with a few exceptions) to avoid penalties and ensure timely processing of tax returns.

This article will provide an overview of 1099 forms, highlighting the specifics of the 1099-NEC, 1099-MISC, and 1099-K forms. Additionally, we will share reporting deadlines, penalties for non-reporting, and provide resource links from the IRS. Continue reading Form 1099 Information Returns – Report Deadline Nears →

BEEF Cattle Letter: December 18

Five new articles have been posted in this week’s issue number 1426 of the Ohio BEEF Cattle letter: http://u.osu.edu/beef/

As a challenging 2024 comes to a close, check out the meetings, programs, and workshops we have planned for next year by visiting https://u.osu.edu/beefteam/events-programs/ . If you don’t see what you’re looking for, stay tuned . . . there are more yet to come!

Articles this week include:

  • Dealing with Cold Calves
  • Ionophore Toxicosis in Beef Cattle – Frequently Asked Questions
  • At these prices, can bred females have a profitable life?
  • Beefenomics: Cattle Market Update – Beef Demand Resilient Through 2024
  • Strong Calf Prices Finish the Year

Newsletter release by Stan Smith, OSU Extension ANR Program Assistant, Fairfield County

C.O.R.N. Newsletter: December 17-23

In this edition of the C.O.R.N. newsletter:

  • Certified Crop Adviser CEU Credits Available – Nic Baumer, Laura Lindsey
  • Slow Drought Recovery Continues – Aaron Wilson
  • Last Call for the CCA Exam Prep Class! – Lee Beers
  • Last Green Fields Green Dollars Episode of 2024 Released – Rachel Cochran and Clint Schroeder
  • Conservation Tillage and Technology Conference Early Registration Open – Mark Badertsher and Randall Reeder
  • Overview of Ag Outlook and Policy Meeting Offered in 2025 – Kyle Verhoff

C.O.R.N. Newsletter is a summary of crop observations, related information, and appropriate recommendations for Ohio crop producers and industry. C.O.R.N. Newsletter is produced by the Ohio State University Extension Agronomy Team, state specialists at The Ohio State University and the Ohio Agricultural Research and Development Center (OARDC). C.O.R.N. Newsletter questions are directed to Extension and OARDC state specialists and associates at Ohio State.

BEEF Cattle Letter: December 11

Six new articles have been posted in this week’s issue number 1425 of the Ohio BEEF Cattle letter: http://u.osu.edu/beef/

This week we cover a range of topics including careful management of any stockpiled pasture you may be fortunate enough to have.

Articles this week include:

  • Livestock Water Development
  • Getting the Most Out of Your Stockpiled Grass
  • While Looking for Signs of Heifer Retention, Don’t Ignore Production Levels of Competing Meats
  • Are Growth Promoting Technologies Becoming a Lost Art for the Cow-calf Sector?
  • Why should I castrate bull calves?
  • Insurance Observations

Newsletter release by Stan Smith, OSU Extension ANR Program Assistant, Fairfield County