New & Small Farmer to be held in Clermont County

Are you a small farm landowner wondering what to do with your acreage? Are you interested in exploring options for land uses but not sure where to turn or how to begin? Have you considered adding an agricultural or horticultural enterprise but you just aren’t sure what is required, from an equipment, labor, and/or management perspective? Are you looking for someplace to get basic farm information? If you or someone you know answered yes to any of these questions, then the OSU Extension Small Farm College program may be just what you are looking for.

OSU Extension is offering a program targeted at the new and small farmer. The Ohio New and Small Farm College is an 8-week program that introduces new and even seasoned farmers to a wide variety of topics. The program will teach participants how to set goals, plan, budget, and where to find resources available for them if they chose to start a small farming operation. The courses will lay out how to manage financial and farm records.

Extension Educators will illustrate many different enterprises that can be profitable on land as small as one acre. The educators will show the benefits and pitfalls of each enterprise so that the participant will be able to pick and choose what may work best for them and what suits their interest. To round out the experience, a bus tour will be held around area farms so that participants can see firsthand how small farm life works, and also make contacts of practicing farmers in the area.

The Small Farm College was originally conceived as a way to help southern Ohio’s tobacco farmers make the transition away from that crop as government subsidies were phased out. OSU extension educators soon realized such programming also could benefit rural landowners who own small acreage in the countryside. Since 2005, past regional Southern Ohio New and Small Farm Colleges have helped over 700 individuals representing over 500 farms from 60 Ohio counties improve the economic development of their small family-owned farms. This program can help small farm landowners and farmers diversify their opportunities into successful new enterprises and new markets. And, it can improve agricultural literacy among small farm landowners not actively involved in agricultural production.

Many program participants don’t expect to make a living off the land, but do want to recoup something, said organizer Tony Nye of OSU Extension in Clinton County. First time farmers want their interaction with their land to be productive.

“They like living in the country, getting their hands dirty,” Nye said. “That has been their motivation for buying land.”

The New and Small Farm College will be conducted in Clermont County at the OSU Extension Office, 1000 Locust Street, Owensville, Ohio, on Thursdays, beginning Jan. 12, 2017, through March 2, 2017. Classes run from 6:30 to 9 p.m. each week with dinner beginning at 6 p.m.

Limited to the first 50 registrations per location.

The cost of the course is $150 per person, $100 for an additional family member. Along with the vast resources and knowledge gained, participants will receive a notebook (per each $150 registration) of all resource materials, a soil test, dinner, refreshments, and a tour. Registrations are now being accepted. Individuals interested in the program may contact the Clermont County Extension office at 513-732-7070. Registration brochures for the program can also be found online at clermont.osu.edu and are available in area Ohio State University Extension offices.

For further information, contact Tony Nye, OSU Small Farm Program Coordinator at 937-382-0901 or email at nye.1@osu.edu or Gigi Neal, Clermont County ANR Educator at 513-732-7070 or email at neal.331@osu.edu.

USDA Makes it Easier to Transfer Land to the Next Generation of Farmers and Ranchers

DES MOINES, Iowa, Dec. 29, 2016 – Agriculture Deputy Under Secretary Lanon Baccam today announced that beginning Jan. 9, 2017, the U.S. Department of Agriculture (USDA) will offer an early termination opportunity for certain Conservation Reserve Program (CRP) contracts, making it easier to transfer property to the next generation of farmers and ranchers, including family members. The land that is eligible for the early termination is among the least environmentally sensitive land enrolled in CRP.

This change to the CRP program is just one of many that USDA has implemented based on recommendations from the Land Tenure Advisory Subcommittee formed by Agriculture Secretary Tom Vilsack in 2015. The subcommittee was asked to identify ways the department could use or modify its programs, regulations, and practices to address the challenges of beginning farmers and ranchers in their access to land, capital and technical assistance.

“The average age of principal farm operators is 58,” said Baccam.  “So, land tenure, succession and estate planning, and access to land is an increasingly important issue for the future of agriculture and a priority for USDA. Access to land remains the biggest barrier for beginning farmers and ranchers.  This announcement is part of our efforts to address some of the challenges with transitioning land to beginning farmers.”

Baccam made the announcement while touring the Joe Dunn farm in Warren County, located in central Iowa near Carlisle. Dunn is the father-in-law to Iowa native and former Marine Aaron White, who with his wife, are prospective candidates for the early termination program.  Baccam was joined by Farm Service Agency Iowa State Executive Director John Whitaker when meeting with Dunn and White.

“The chance to give young farmers a better opportunity to succeed when starting a farming career makes perfect sense,” said Baccam. “There are Conservation Reserve Program acres that are rested and ready to be productive, an original goal of CRP. The technical teams at USDA will tell us which ones can terminate from the program with little impact on the overall conservation efforts. When they do, we’ll be ready to help beginning farmers like military veteran Aaron White.”

Normally if a landowner terminates a CRP contract early, they are required to repay all previous payments plus interest.  The new policy waives this repayment if the land is transferred to a beginning farmer or rancher through a sale or lease with an option to buy.  With CRP enrollment close to the Congressionally-mandated cap of 24 million acres, the early termination will also allow USDA to enroll other land with higher conservation value elsewhere.

“Starting the next generation of farmers and ranchers out with conservation and stewardship in mind is another important part of this announcement,” Baccam said.  “The land coming out of CRP will have priority enrollment opportunities with USDA’s working lands conservation programs through cooperation between the Farm Service Agency and the Natural Resources Conservation Service.”

Acres terminated early from CRP under these land tenure provisions will be eligible for priority enrollment consideration into the CRP Grasslands, if eligible; or the Conservation Stewardship Program or Environmental Quality Incentives Program, as determined by the Natural Resources Conservation Service.

According to the Tenure, Ownership and Transition of Agricultural Land survey, conducted by USDA in 2014, U.S. farmland owners expect to transfer 93 million acres to new ownership during 2015-2019. This represents 10 percent of all farmland across the nation. Details on the early termination opportunity will be available starting on Jan. 9, 2017, at local USDA service centers. For more information about CRP and to find out if your acreage is eligible for early contract termination, contact your local Farm Service Agency (FSA) office or go online at www.fsa.usda.gov/crp. To locate your local FSA office, visit http://offices.usda.gov/.

Since 2009, USDA has invested more than $29 billion to help producers make conservation improvements, working with as many as 500,000 farmers, ranchers and landowners to protect over 400 million acres nationwide, boosting soil and air quality, cleaning and conserving water and enhancing wildlife habitat. For an interactive look at USDA’s work in conservation and forestry over the course of this Administration, visit http://medium.com/usda-results.

Western Ohio 2017 Agriculture Outlook Meeting

by Sam Custer, Extension Educator

What does 2017 look like for Western Ohio farmers and agricultural businesses?

Learn what to expect this year during an agricultural outlook meeting February 3 at noon presented by agriculture economists and swine specialist with the College of Food, Agricultural, and Environmental Sciences at The Ohio State University.

The presentation is part of the 2017 Agricultural Policy and Outlook series offered by The Ohio State University Extension, the outreach arm of the college. The meeting is being hosted by the Agriculture and Natural Resources Educators from Auglaize, Darke, Miami, Mecer and Shelby Counties.

The meeting is partially sponsored by Farm Credit Mid America Merchants Bank of Indiana, Minster Bank, Second National Bank, The Andersons and Ohio’s Country Journal and Ohio Ag Net.

The meeting will feature presentations on matters the agricultural community should expect in 2017, including policy changes, key issues and market behavior with respect to farm, food and energy resources, and the environment, said Sam Custer, OSU Extension, Darke County Educator.

“Participants can listen and learn from Ohio State faculty as they discuss the opportunities and challenges for the agricultural sector as well as interpret the impact of recent policy decisions,” Custer said.

Speakers for the outlook meeting are:

Dale Richer, State Swine Specialist, OSU Extension

Carl Zulauf, Professor Emeritus, Ohio State University

Barry Ward, Asst. Professor, OSU Extension, Production Business Management

David Marrison, Assoc. Professor, OSU Extension

What we’ll cover:

  • Ohio Swine Production Update
  • Speculation on President Trump’s Policy Agenda
  • Examining Land Values, Cash Rents, Input Costs & Potential Crop Profitability in 2017
  • What Are Grain Markets Telling Us?
  • Farm & Estate Tax Laws – Planning for an Uncertain Future

“These presentations will provide excellent information and insights that will benefit farmers and agricultural leaders as they make plans for 2017 and beyond,” Custer said.

The meeting will be held at the Romer’s Party Room, 118 East Main Street, Greenville, Ohio.

Registration for the meeting is $20 (includes lunch) by January 27.  A registration flyer can be downloaded at http://go.osu.edu/2017darkeagoutlook.

For more information about the meeting, contact Custer at custer.2@osu.edu or 937.548.5215.

 

For more detailed information, visit the Darke County OSU Extension web site at www.darke.osu.edu, the OSU Extension Darke County Facebook page.

Final Repair Regulations Add Another Tax Management Tool for Farmers

by: Barry Ward, Leader, Production Business Management & Director, OSU Income Tax Schools – Ohio State University Extension

Edited material from the “National Income Tax Workbook 2016”, Land Grant University Tax Education Foundation Inc.

The final tangible property (property that can be felt or touched) regulations affect all taxpayers who acquire, produce, or improve tangible property. The regulations clarify whether costs are currently deductible or whether the taxpayer must capitalize and depreciate the costs. The final regulations are generally effective for tax years beginning on or after January 1, 2014.

The final repair regulations include a de minimis (the law/IRS does not concern itself with anything under this amount) safe harbor that allows taxpayers to elect to deduct the cost of tangible property, rather than recover­ing the cost through depreciation expense. The de minimis safe harbor increases a farm client’s ability to expense the purchase cost of livestock and small equipment.

Under the Treas. Reg. § 1.263(a)-1(f)(1) de minimis safe harbor, a taxpayer can take a current-year deduction (when the cost is paid or incurred) for the acquisition or production of units of tangible property that cost less than a specified amount, even if the taxpayer would normally have to capitalize the cost, or deduct the amount paid when the property is first used or consumed in the business. Thus, a farm client may be able to deduct otherwise capitalizable expenditures under the safe harbor. However, for a farmer who intends to later sell the property at a gain, electing the de minimis safe harbor may increase the tax owed on the later sale.

Although the taxpayer’s accounting pro­cedures can set any dollar limit for expensing amounts, the per-item tax deduction is limited to $2,500 for taxpayers without an applicable finan­cial statement (AFS) and $5,000 for taxpayers with an AFS. Therefore, if the accounting procedure sets a threshold that exceeds $2,500 ($5,000 for taxpayers with an AFS), only the items that cost $2,500 ($5,000) or less qualify for the safe harbor. This activity will likely trigger extra IRS scrutiny. For farmers, the safe harbor is particularly useful to expense small equipment and livestock held for productive use, such as animals held for dairy or breeding.

When a taxpayer properly applies the de minimis safe harbor, the amount paid is not treated as a capital expenditure or as materials and supplies. Instead, the taxpayer deducts the amount under Treas. Reg. § 1.162-1, provided the expense otherwise constitutes an ordinary and necessary business expense. If the items to be deducted don’t have an applicable expense line on Schedule F, they can be listed as “Other expenses”.

Any subsequent gain on disposition of the property is ordinary income, so in some situations, it may be prefer­able to not elect to expense the property under the de minimis safe harbor.

Property expensed under the de minimis safe harbor is not I.R.C.§ 1231 property, and the tax­payer must report the sale on Form 4797, Sales of Business Property, Part II, as ordinary income. The income from the sale does not meet the test for self-employment income and, even though it is ordinary income, the taxpayer does not report the income on Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship), or Schedule F (Form 1040), Profit of Loss From Farming, where it would be subject to self-employment (SE) tax.

Producers with Trees and Vines Have an Additional Option in Expensing Planting Costs for Tax Purposes

by: Barry Ward, Leader, Production Business Management & Director, OSU Income Tax Schools – Ohio State University Extension

Edited material from the “National Income Tax Workbook 2016”, Land Grant University Tax Education Foundation Inc.

Fruit and nut growers have few options in the way they expense planting and preparatory costs. New regulations that are a part of the Protecting Americans from Tax Hikes (PATH) Act (signed into law on December 18, 2015) allow for taxpayers to use bonus depreciation to partially expense these costs in the year of planting even if the taxpayer might not have been allowed to under the Alternative Depreciation Schedule (ADS) due to opting out of Uniform Capitalization (UNICAP) rules.

Generally, the UNICAP rules require farmers to capitalize the preproductive period costs if the plants have a preproductive period of more than 2 years. Pre­productive period costs are the costs of raising plants after they are planted and before they are placed in service.

Plants are treated as placed in service when they produce a crop that has a value in excess of the cost of harvesting it. Therefore, the placed-in-service date can vary from one grower to another and from one block of a grower’s plants to another. For tax purposes however, the determination that a plant has a preproductive period of more than 2 years is based on the national average preproduc­tive period for that plant. Therefore, whether a plant is subject to capitalization of preproduc­tive expenses does not vary from one grower to another or from one block of plants to another.

However, farmers (other than corporations, partnerships, and tax shelters that are required to use accrual accounting) can elect out of the UNI­CAP rules. The election out of the UNICAP rules allows farmers to deduct preproductive period costs in the year they are incurred.

Preproductive period costs are the costs of cultivating, maintaining, or developing the plant during the preproductive period. Pre­productive period costs include, but are not lim­ited to, management, irrigation, pruning, soil and water conservation (including costs the taxpayer has elected to deduct under I.R.C.§ 175), fertil­izing (including costs the taxpayer has elected to deduct under I.R.C.§ 180), frost protection, spray­ing, harvesting, storage and handling, upkeep, electricity, tax depreciation and repairs on build­ings and equipment used in raising the plants, farm overhead, taxes (except state and federal income taxes), and interest required to be capital­ized under Internal Revenue Code Section (I.R.C.§) 263A(f).

Even if the plants are not subject to the UNICAP rules either because their preproductive period is 2 years or less or because the farmer elected out of the UNICAP rules, the farmer must still capi­talize the preparatory costs (costs incurred so that the plant’s growing process may begin) for the plants, such as the costs of seeds, seedlings, plants, supplies, labor, and equipment.

Section 143 of the PATH Act adds a new option for some farmers to deduct bonus depreciation. The new option is in addition to the bonus depre­ciation rules that were in place before the PATH Act.

New I.R.C. § 168(k)(5) allows farmers to elect to deduct 50% of the cost of planting or grafting specified plants. Farmers make the election and claim the deduction in the year the plants are planted (or grafted to a plant that has already been planted). To qualify, the plants must be planted or grafted after December 31, 2015, and before January 1, 2020, and must be:

  1. a tree or vine that bears fruits or nuts, or
  2. any other plant that will have more than one yield of fruits or nuts and that generally has a preproductive period of more than 2 years from the time of planting or grafting to the time at which it begins bearing fruits or nuts.

The farmer must reduce the basis of the plant by the allowable bonus depreciation, and he or she may not claim any additional bonus depre­ciation on the plant in the year it is placed in service. When the plant is placed in service, the farmer may claim the section 179 deduction and/ or Modified Accelerated Cost Recovery System (MACRS) depreciation on the remaining basis.

General Bonus Depreciation Rules

Property does not have to qualify for the general bonus depreciation to be eligible for the special elective bonus depreciation for plants that bear fruit or nuts. Therefore, it does not have to meet the following requirements:

  1. The recovery period for the property is 20 years or less.
  2. The original use of the property commenced with the taxpayer.

In addition, property that must be depreciated under ADS is eligible property.

Benefits of the New Legislation

The new legislation not only allows farmers who elect out of the UNICAP rules to claim bonus depreciation they previously could not claim, it also allows farmers (whether or not they elect out of the UNICAP rules) to claim the bonus depre­ciation in the year the plants are planted instead of the year the plants are placed in service.

Deducting the bonus depreciation in an ear­lier year has two benefits.

  1. As with any deduction allowed in an earlier year, it allows the taxpayer to reap the ben­efit of the deduction in an earlier year, which postpones paying taxes in most cases.
  2. Deducting bonus depreciation in an earlier year also allows farmers to avoid the phaseout of the bonus depreciation for plants that were planted before 2018 but will not be placed in service until 2018 or a later year.

 

 

 

Farm Management & Marketing Series to be held in Fulton County

by Eric Richer

Ohio State University Extension-Fulton County will again be offering its Farm Management Series on Tuesday nights from 6:30-9:00 pm in February.  The series targets “next generation”, new and mid-career farmers who raise commodity grain and livestock. This year’s program will be focused on cost control, farm profitability and marketing.  Each night will feature guest speakers and content relevant to today’s farm management. The series, which runs February 7, 14, 21 and 28 for two and half hours each night is taught by a combination of Extension Educators and state specialists and private sector individuals.  Topics include:

February 7:

  • Making Your Enterprise Records Do More than the Tax Return
  • Precision Balance Sheets – Why? How?

February 14:

  • How Do You Calculate Cost of Production
  • Developing Your Farm’s Business Mission & Goals
  • Diversifying Your Portfolio

February 21:

  • Crop Insurance Strategies
  • Grain Market Analysis and Marketing Simulator

February 28:

  • Farm Legal Advice
  • Grain Marketing Strategies
  • Benchmarking, Wrap Up and Evaluation

The total cost for the series is $40 and includes materials and light refreshments.   The farm management series will be held at the Robert Fulton Ag Center, 8770 State Route 108, Wauseon, Ohio 43567.  The registration form can be downloaded at www.fulton.osu.edu . Call 419-337-9210 or email richer.5@osu.edu for more information.

 

 

A New Retirement Account Option for Farm Households

By: Todd Atkinson, Farm Service Agency Director of External Affairs and Jamal Habibi, U.S. Department of the Treasury Director of Outreach, Office of Domestic Finance

Source: http://blogs.usda.gov/2016/12/20/a-new-retirement-account-option-for-farm-households/

In agriculture, retirement can mean something quite different compared with other U.S. households. Often, our parents and senior relatives on the farm or ranch are far from “retired,” and, in fact, remain active participants in daily operations and decisions.

Financially, retirement in agriculture can be different, too. Compared to the general population, farmers and ranchers have a distinctive combination of assets, income sources, and saving habits, with large percentages of their financial portfolios intertwined in the business equity, all which must be carefully considered when planning for intergenerational transfers, and while generating and maintaining retirement income.

As for actual savings accounts, while 60 percent of all households nationwide participate in some type of a retirement account, just 40 percent of eligible farm households do. In fact, only 7 percent of farmers and ranchers contribute to the types of Individual Retirement Accounts (IRA) that can provide helpful tax advantages, with just 3 percent of the general population having an IRA.

That’s why the U.S. Department of the Treasury recently launched a new tool, known as myRA, for anyone interested in a simple, safe, understandable, and affordable method to start saving for retirement.

It costs nothing to open an account, there are no fees, and contributions are invested in a U.S. Treasury security that safely earns interest. You can contribute as little as a few dollars each month, or even create automatic contributions from your bank account or paycheck, up to $5,500 per year. When you’re ready, you can roll over these savings into a private sector Roth IRA at any time to continue growing your savings.

The myRA is not intended to replace existing employer-sponsored retirement plans, such as a 401(k) plan, because those accounts may offer special incentives like an employer matching payment. But if you don’t have access to a retirement savings plan, or excessive fees and complicated investment options are daunting, or perhaps you would like the younger members of your family to have better retirement awareness, then the U.S. Treasury’s myRA savings account might be an option for you?

Even if your future goal is to receive on-farm income, inheritance, or varying degrees of off-farm income such as social security, rental income, or veterans benefits, a myRA account still may be a helpful addition to your portfolio. Plus it is never too early to start saving: if you are 18 or older, not a full time student, and not a dependent, you are eligible.

So as the holidays approach, and the year nears its end, perhaps a new myRA could be a great way to take that first step towards building, or complementing, that retirement nest egg. To learn more about the program and its beneficial tax attributes, visit myRA.gov.

OSU Extension to Hold Women in Agriculture Program on Saturday, January 28, 2017 in Ashtabula County

The Ashtabula County Extension office is pleased to announce to be hosting a “Women in Agriculture” Program on Saturday, January 28, 2017 from 9:00 to 3:30 p.m. at the Ashtabula County Extension office located at 39 Wall Street, in Jefferson, Ohio.

This program is for women who are involved in the many different aspects of agriculture found in northeast, Ohio. This meeting will be our kick-off for a regular program schedule for women involved in agriculture.

Join women for a day of networking and learning about the factors which can make your business thrive. Learn more about personalities and how to work with others. Learn more about goal setting, mission statements, and improving family communication.  Together we will plan for a Women in Agriculture Program Series for 2017. Come help us plan for future programs.

Featured speakers include:

Emily Adams, Agricultural & Natural Resources Extension Educator for Coshocton County;

Abbey Averill, 4-H & Ag Program Assistant for Ashtabula County, and

David Marrison, Agricultural & Natural Resources Extension Educator for Ashtabula County.

Pre-registration is requested by Wednesday, January 18, 2017.  The cost is $20 per person and includes lunch, snacks and program handouts.  More information can be obtained by contacting Abbey Averill at the Ashtabula County Extension office at 440-576-9008.

A program flyer can be also be found at: http://go.osu.edu/ne-events

 

Ag Outlook and Policy Meeting to be held on February 2 in Wooster, Ohio

So what’s ahead for farmers and Ag businesses in 2017?  OSU Extension invites producers to attend the Ag Outlook and Policy meeting on Thursday, February 2, 2017 from 9:30 a.m. to 3:15 p.m. at the Fisher Auditorium OARDC located at 1680 Madison Avenue in Wooster, Ohio. A wide variety of experts will be on hand to share their agricultural outlook for 2017.

The following presentations will be made during the program:

Speculation on President Trump’s Policy Agenda and What Are Grain Markets Telling Us?- By: Carl Zulauf, Ag Policy Specialist and Professor Emeritus from The Ohio State University will provide “

Dairy Economic Update- By: Dianne Shoemaker: OSU Extension Dairy Production Economics Field Specialist

Beef Cattle Outlook- By: John Grimes: Extension Beef Program Specialist

Ten Legal Trends That Could Change Agriculture- Peggy Hall: OSU Extension Ag Law and Resources Program

Crop Budget and Cropland Rental Update- Rory Lewandowski: Extension Educator Wayne County

Farm & Estate Tax Laws – Planning for an Uncertain Future- David Marrison: Extension Educator Ashtabula County

This program is being sponsored by OSU Extension, Farmers National Bank, and Farm Credit.  The registration cost is $15 per person with the deadline of January 26, 2017. Make checks payable to OSU Extension. Please send checks and registration to: OSU Extension- Wayne County, 428 W. Liberty Street – Suite 12, Wooster, Ohio 44691.  More information can be obtained by calling the Wayne County Extension office at 330-264-8722 or email Rory Lewandowski at Lewandowski.11@osu.edu

New & Small Farm College to be held in Lima in 2017

Are you a small farm landowner wondering what to do with your acreage?  Are you interested in exploring options for land uses but not sure where to turn or how to begin?  Have you considered adding an agricultural or horticultural enterprise but you just aren’t sure of what is required from an equipment, labor, and/or management perspective?  Are you looking for someplace to get some basic farm information?  If you or someone you know answered yes to any of these questions, then the Ohio State University Extension New and Small Farm College program may be just what you are looking for.

Ohio State University Extension of Auglaize and Hardin Counties will be hosting the New and Small Farm College this winter.  New and Small Farm College is an eight session short course that will be held one night a week on Thursdays, starting January 19 and ending March 9.  In case of inclement weather, March 16 will be a makeup session.  The New and Small Farm College will be held at the OSU Lima Campus in Galvin Hall – Room 124, 4240 Campus Drive, Lima.

Each session will start at 6:00 PM with a light dinner followed by presentations beginning at 6:30 PM and concluding at 9:00 PM.  To obtain a copy of the brochure for registration, visit hardin.osu.edu or stop by the Extension Office.  All registrations will need to be sent to Ohio State University Extension – Clinton County.

Topics that will be covered in the New and Small Farm College course include: Getting Started (goal setting, family matters, business planning, budgeting, resources); Appropriate Land Use (walk the farm); Sources of Assistance (overview of county resources such as OSU Extension, government agencies and programs, CAUV, EQIP grants); Legal, Insurance, Business Structure (fence laws, liabilities, insurance needs); Natural Resources (forestry, timber marketing, wildlife, ponds, etc.); Financial/Production Record Keeping and Taxes (balance sheet, record keeping methods); Marketing Alternatives (direct marketing, cooperatives, agri-tourism, bed and breakfast, niche markets); and Extension/Table Top Discussion (enterprise exploration of livestock and horticulture opportunities).  An additional small farm tour is being planned as part of the course.

One past participant of the New and Small Farm College said, “I recommend this program to anyone starting or thinking about farming in any area.  The amount of knowledge presented was priceless.”

The cost of the course is $150 per person, $100 for an additional family member.  Each participating family will receive a New and Small Farm College notebook full of the information presented in each class session plus additional materials.  Registrations are now being accepted through January 2, 2017.  Register early as space is limited!  For more details about the course and/or a registration form, contact Jeff Stachler at 419-739-6580 or stachler.1@osu.edu or Mark Badertscher at 419-674-2297 or badertscher.4@osu.edu.