Month: January 2017

Ohio State University Extension Announces Two Upcoming Conferences to Help Small Farm Owners

by Tony Nye, Extension Educator

OSU Extension’s Small Farm Program announces two upcoming small farm conferences to be held in March 2107. These conferences are designed for small farm owners wanting to learn more about how to make their farms work better for them.  Through the many topics offered we hope we can help landowners expand their operations or, help them identify ways to more efficiently utilize their acreage.  Land owners can attend workshops and presentations on these issues and more during the two conferences: “Opening Doors to Success” and “Living Your Small Farm Dream”.

The two conferences, combined with a trade show, are set up to help participants learn tips, techniques and methods for diversifying their opportunities into successful new enterprises and markets as a way to improve economic growth and development on their farms.

Through the conferences, we try to give participants a smorgasbord of ideas that may interest them and opportunities to learn in-depth about an issue, gain resources, and study how to finance a new venture. Although similar in content, the two conferences are not set up to contain the same sessions nor are they located in the same location.

The “Opening Doors to Success” Conference and Trade Show will be held March 10-11, 2017 at the Wilmington College Campus, in Wilmington, Ohio. This conference will kick off Friday afternoon with two really neat hands-on workshops focusing on Poultry Production and Beekeeping for the Beginner.

The Poultry Production program will feature Andy Schneider, Editor in Chief of the Chicken Whisperer magazine as well as other presenters focusing on laying and meat production, health and bio security, processing, rules and regulations.

The Introduction to Beekeeping program will be led by Amanda Bennett, the Miami County Extension Educator for Ohio State University and will include other beekeeping producers and experts here in Ohio. Topics for the program will include: Different Ways to Keep Bees, What’s going on in the Hive, The Do’s and Don’ts of Selling Honey, Spring and Fall Hive Management as well as a question and answer period.

On Saturday, the conference will feature 25-plus sessions from Ohio State University and industry experts as well as a trade show for small farmers that will offer information that can benefit a variety of growers.

The “Living Your Small Farm Dream”, Conference and Trade Show will be held Saturday, March 25, 2017 at the R.G. Drage Center in Massillon, Ohio. Participants at this conference will also be able to choose from more than 25 sessions from Ohio State and industry experts as well as question producer speakers on issues related to small farms.

OSU Extension is the outreach arm of Ohio State University’s College of Food, Agricultural, and Environmental Sciences. The overall goal of these events and the mission of the OSU Small Farms Program are to provide a greater understanding of production practices, economics of land-use choices, assessment of personal and natural resources, marketing alternatives, and the identification of sources of assistance.

We encourage you to attend both conferences as they will not cover all the same speakers or topics.  We try to keep the two conferences different so we can reach more producers and help them with their operation needs.

Some of the topics (Subject to Change) we plan to cover at the two conferences are:

  • Aquaculture
  • Lots on Livestock production
  • Poultry production
  • Farm Business Planning
  • Artisan Cheese Making
  • Direct marketing
  • Organics
  • Accessing Land
  • Sprayer Calibration
  • Utilizing Cover Crops
  • Soil Health
  • Fertility Management
  • High tunnels
  • Beekeeping
  • Vegetable and fruit production
  • Financing/loans
  • Estate Planning
  • Maple Syrup
  • Chain Saw Safety
  • and so much more

For more information about these two conferences, session descriptions and registration details please visit http://agnr.osu.edu/small-farm-programs or contact Tony Nye at (937) 382-0901 or nye.1@osu.edu

Ohio Legislature Changes Transfer on Death Designations Following Certain Life Events

By: Peggy Kirk Hall, Asst. Professor, Agricultural & Resource Law

This is a re-post from the original article posted at: http://aglaw.osu.edu/

Many Ohioans choose to avoid the probate process by using a transfer on death designation. Since 2000, Ohio has permitted property owners to use transfer on death designations to transfer property upon the owner’s death. Since 2009, Ohio law has required property owners to make transfer on death designations by using an affidavit instead of a survivorship deed. Under a new Ohio law, transfer on death affidavits may automatically terminate after certain life events.

The new changes took effect on December 13, 2016 when the Governor signed Senate Bill 232 into law. Under Senate Bill 232, a transfer on death designation made either by a deed or by an affidavit to an owner’s spouse terminates if the property owner obtains a divorce, dissolution, or annulment.  The new law applies to new and pre-existing transfer on death designations.

Because the law applies to pre-existing transfer on death designations, it may be a good time for property owners to revisit their estate plans. Property owners should be aware of the effect of divorce, dissolution, or annulment on their transfer on death designations.

The Ohio Legislative Service Commission’s analysis of Senate Bill 232 is available at: https://www.legislature.ohio.gov/download?key=5461&format=pdf

More information on transfer on death designations is available from the Ohio State Bar Association at: https://www.ohiobar.org/ForPublic/Resources/LawYouCanUse/Pages/LawYouCanUse-195.aspx

Planning for the Future of Your Farm Workshop to be held in Darke County on February 15 & 22, 2017

By Sam Custer, Darke County Extension Educator

Darke County – OSU Extension will be hosting a farm success and estate planning workshop titled “Planning for the Future of Your Farm” on Wednesday, February 15 & 22, 2017 from 9:30 a.m. to 4:00 p.m. at Romers located at 118 East Main Street in Greenville, Ohio.   If you are thinking of how and when to transfer your farm business to the next generation, then this workshop is one which you will not want to miss.

This intensive workshop is designed to help farm families develop a succession plan for their farm business.  Attend and learn ways to successfully transfer management skills and the farm’s business assets from one generation to the next.  Learn how to have the crucial conversations about the future of your farm.  This workshop will challenge farm families to actively plan for the future of the farm business.  Farm families are encouraged to bring members from each generation to the workshop. Plan today for the future success of your family business!

The featured speakers for this event will include: Robert Moore, Attorney at Law, Wright & Moore Law Company; Peggy Hall, Assistant Professor for the OSYU Agricultural & Resource Law Program; David Marrison, Extension Educator for Ashtabula County; and Sam Custer, OSU Extension Educator for Darke County.

Registrations are limited to the first 60 persons.  The fee for this workshop is $40 per person with a registration deadline of February 8, 2017.  The fee includes lunch and program materials.  This workshop is sponsored in part by Second National Bank and Greenville National Bank.  More information about this program can be obtained by calling Sam Custer at the Darke County Extension office at 937-548-5215 and a program flyer can be found at: http://darke.osu.edu/events/farm-transition-succession-workshop.

Planning for the Future of Your Farm Workshop to be held on February 14, 2017 in Medina, Ohio

By Ashley Kulhanek, Medina County Extension Educator

OSU Extension will be hosting a farm success and estate planning workshop titled “Planning for the Future of Your Farm” on Tuesday, February 14, 2017 from 9:30 a.m. to 4:00 p.m. at the Medina County Extension office located at 120 West Washington Street in Medina County.  If you are thinking of how and when to transfer your farm business to the next generation, then this workshop is one which you will not want to miss.

This workshop is designed to help farm families develop a succession plan for their farm business.  Attend and learn ways to successfully transfer management skills and the farm’s business assets from one generation to the next.  Learn how to have the crucial conversations about the future of your farm.  This workshop will challenge farm families to actively plan for the future of the farm business.  Farm families are encouraged to bring members from each generation to the workshop. Plan today for the future success of your family business!

The featured speakers for this event will include: Robert Moore, Attorney at Law, Wright & Moore Law Company, David Marrison, Extension Educator for Ashtabula County and Ashley Kulhanek, OSU Extension Educator for Medina County.  The fee for this workshop is $25 per person with a registration deadline of February 3, 2017.  The fee includes lunch and program materials. More information about this program can be obtained by calling the Medina County Extension office at 330-725-4911 Ext 106 and a program flyer can be found at: http://medina.osu.edu/events/planning-future-your-farm-succession-planning

Employers Must Use New 1-9 Form Beginning January 22, 2017

by Peggy Hall

Beginning January 22, 2017, employers must use a new version of Form I-9 for employment eligibility verification of new hires.  The U.S. Citizenship and Immigration Services (USCIS) revised Form I-9  last November and gave employers a short grace period for making the conversion to the new form, dated 11/14/16.  The new form is available on the USCIS website at https://www.uscis.gov/i-9.

Employers will  notice several improvements to the new I-9:

  • The instructions are now separate from the form and include specific guidance on each section.
  • The form is much more computer-friendly, with drop-down lists, calendars, on screen prompts and instructions for each field, a “start over” button and easy access to full instructions.
  • The employer may now list more than one preparer and translator who assisted in completion of the form.
  • In the first section, the employer must list only “other last names used” rather than “other names used.”
  • A new “additional information” box provides space for the employer to note important information for the employer’s purposes such as additional documents presented, employee termination dates or form retention dates.

Employers must complete a Form I-9 to verify the identity and employment authorization of every individual hired for employment.  For more information, see our previous post on Form I-9, and visit the USCIS’s “I-9 Central” at https://www.uscis.gov/i-9-central.

 

Women in Agriculture Lady Landlord Program to Be Held in Coshocton and Putnam Counties on February 11

Coshocton County and Putnam County OSU Extension will host a Women in Agriculture program on Saturday, February 11 from 10:00 a.m. – 2:00 p.m. The interactive Lady Landlord workshop provides women landowners with the confidence, skills, and resources necessary to interact with tenants, develop and negotiate lease arrangements, and more. Registration includes all materials with lunch provided.

Topics for the day will include addressing the risks of leasing, verbal versus written leases, nuts and bolts of a lease, communicating with your tenant, negotiation process and skills, factors that affect the rental rate and more.

This workshop will share OSU Extension field specialist and educators between the Coshocton County and Putnam County locations utilizing technology for live streaming.  Peggy Hall and Emily Adams will teach from Coshocton County and Beth Scheckelhoff and Tony Nye will teach from Putnam County.

Cost for the Lady Landlord program is $20. For the Coshocton County location, please visit coshocton.osu.edu for a registration flyer or contact Emily Adams with questions at 740-622-2265 or adams.661@osu.edu .

For the Putnam County location, please visit putnam.osu.edu for a registration flyer or contact Beth Scheckelhoff with questions at 419-592-0806 or scheckelhoff.11@osu.edu .

 

OSU Outlook Schedule Released

Ohio State University Extension is pleased to announce the 2017 Agricultural Outlook Meetings! Join the faculty from Ohio State University Extension as they discuss the issues and trends affecting agriculture in Ohio. Each meeting is being hosted by a county OSU Extension office or agribusiness to provide a local personal contact for this meeting. A meal is provided with each meeting and included in the registration price. Questions can be directed to the local host contact.  Information on each location and the topics/speakers are listed below.

Date:           January 24, 2017

Location:    Emmett Chapel, 318 Tarlton Rd, Circleville, OH

Time:           7:30 am

Cost:            $10/person

RSVP:          OSU Extension Pickaway County, 740-474-7534

By:                January 17, 2017

Speakers: Peggy Hall, Carl Zulauf, Mike Estadt, and Chris Bruynis

 

Date:           January 26, 2017

Location:    Jewell Community Center, 7900 Independence Road, Defiance OH

Time:           6:00 pm

Cost:            $15/person or $30 at the door

RSVP:          OSU Extension Defiance County, 419-782-4771 or clevenger.10@osu.edu

By:                January 19, 2017

Speakers: Barry Ward, Carl Zulauf, and David Marrison

 

Date:           January 27, 2017

Location:    Der Dutchman, 445 S Jefferson Ave, Plain City, OH 43064

Time:           8:30 am

Cost:            $10.00

RSVP           OSU Extension Union County at 937-644-8117

By:                January 20, 2017

Speakers:                 Peggy Hall, Carl Zulauf, and Barry Ward

 

Date:           January 31, 2016

Location:   Masters Building, Wyandot County Fairgrounds Upper Sandusky

Time:           9:00 am

Cost:            $15/person (if no RSVP)

RSVP:         AgCredit, Upper Sandusky 419-294-4933

By:               January 24, 2017

Speakers: Barry Ward, Carl Zulauf, AgYield, and Milligan Crop Insurance Agency

 

Date:           February 2, 2017

Location:    Fisher Auditorium, OARDC, 1680 Madison Ave, Wooster

Time:           9:30 am

Cost:           $15/person

RSVP:         Wayne County Extension office at 330-264-8722 or lewandowski.11@osu.edu

By:               January 26, 2017

Speakers: Carl Zulauf, Dianne Shoemaker, Peggy Hall, David Marrison, John Grimes, and Rory Lewandowski

 

Date:           February 3, 2017

Location:   Romer’s Party Room, 118 East Main Street, Greenville, Ohio 45331

Time:           12:00 noon

Cost:            $20/person

RSVP:          OSU Extension, Darke County, 937.548.5215 or custer.2@osu.edu

By:                January 27, 2017

Speakers: Carl Zulauf, Barry Ward, Dale Richer, David Marrison

 

Speaker                      Topic/Title

Carl Zulauf                 Speculation on President Trump’s Policy Agenda and What are Grain Markets Telling US?

Barry Ward               Examining Land Values, Rents, Crop Input Costs & Margins 2017

Peggy Hall                 Ten Legal Trends that could Change Agriculture

David Marrison       Farm & Estate Tax Laws – Planning for an Uncertain Future

Chris Bruynis            Farm & Estate Tax Laws – Planning for an Uncertain Future

Rory Lewandowski   Examining Land Values, Rents, Crop Input Costs & Margins 2017

Mike Estadt              Examining Land Values, Rents, Crop Input Costs & Margins 2017

Matt Roberts           What are Grain markets Telling Us?

Dale Richer         Swine Outlook

New Deadline for Reporting Non-Employee Compensation on Form 1099

By: David Marrison, Associate Professor & Extension Educator

There is a new change from the Internal Review Service which farmers need to be aware of in regards to the Form 1099. New this year is a provision that if the Form 1099s is being issued to report “Non-Employee Compensation” it is due both to the recipient and to the IRS by January 31, 2017.   The recipient due date has always been January 31, but taxpayers usually had until February 28 or in the case of e-filed returns March 31 to file with the IRS.  However, this is no longer true for those receiving a 1099 for non-employee compensation.  They are due to both by January 31 with no extensions.

A Form 1099 for “non-employee compensation” is generally required if the total payments for services exceeds $600 during the calendar year. Examples of this could be for hiring a neighboring farmer to harvest, spray, or plant your crops.  It could also include hiring a professional such as an accountant or veterinarian.  Reporting is needed for payments made to unincorporated businesses (ie. sole proprietorship or LLC) in excess of $600.  Generally payments to a corporation do not require a 1099 to be issued or payments made to LLC which have elected to be taxed as a corporation.  One exception that should be noted is that payments over $600 to an attorney, regardless of business entity (corporation or unincorporated), need to have a Form 1099-MISC issued.

Form 1099s are also used for report rent paid to landlords, royalty payments from gas wells, and for reporting crop insurance proceeds. For 1099s issued for these other reasons, they still must be to the recipient by January 31 but remain under the old filing deadline to the IRS of February 28 or in the case of e-filed returns March 31.  However, it is recommended that you file all of your Form 1099s at the same time.  This way you don’t forget to file the other forms by the later due date!

It is highly recommended that farmers obtain a Form W-9 from each business they purchase products and services from. This form provides the necessary information that allows you to process the Form 1099. Don’t guess on if the entity is a corporation or not.  The W-9 will indicate the type of entity.  You do not need to get a new Form W-9 each year, but it is a good idea to get them updated annually if you can.

It should be noted that payments paid for products do not require a Form 1099 to be filed. Therefore, when farmers buy fertilizer or feed, they are not required to issue a Form 1099.  However, if services are provided along with a product (ie. you hire for the spraying and the entity provides the spray chemicals) then a Form 1099 is required and the form should include the total payment made.

More information about 1099 reporting can be obtained at the Internal Revenue Systems website at: https://www.irs.gov/uac/about-form-1099misc.  And just a friendly reminder, if you miss the deadline or do not issue Form 1099s that are required, the penalty for EACH form 1099 not timely filed is $250 for not sending to the recipient and $250 for not filing with the IRS.

Click here to access the form 1099: https://www.irs.gov/pub/irs-pdf/f1099msc.pdf.