2013 Ohio Field Crop and Livestock Enterprise Budgets

Barry Ward, OSU Extension, Leader, Production Business Management, Department of Agricultural, Environmental, and Development Economics & Greg Reinhart, Undergraduate Student Intern, OSU Department of Agricultural, Environmental and Development Economics

Budgeting helps guide you through your decision making process as you attempt to commit resources to the most profitable enterprises on the farm. Crops or Livestock? Corn, Soybeans, Wheat, Hay? We can begin to answer these questions with well thought out budgets that include all revenue and costs. Without some form of budgeting and some method to track your enterprises’ progress you’ll have difficulty determining your most profitable enterprise(s) and if you’ve met your goals for the farm.

Budgeting is often described as “penciling it out” before committing resources to a plan. Ohio State University Extension has had a long history of developing “Enterprise Budgets” that can be used as a starting point for producers in their budgeting process.

Newly updated Enterprise Budgets for 2013 have been completed and posted to the Farm Management Website of the Department of Agricultural, Environmental and Development Economics. Updated Enterprise Budgets can be viewed and downloaded from the following website:
http://aede.osu.edu/research/osu-farm-management/enterprise-budgets

Enterprise Budget projections updated for 2013 include: Corn-Conservation Tillage; Soybeans-No-Till (Roundup Ready); Wheat-Conservation Tillage, (Grain & Straw); Alfalfa Hay; Alfalfa Haylage; Grass Hay; Swine – Farrow to Wean; Swine –Wean to Finish; Cow- Calf Spring Calving; Market Steer; Yearling Market Steer; Market Heifer; Ewe and Lamb.

Our enterprise budgets are compiled on downloadable Excel Spreadsheets that contain macros for ease of use. Users can input their own production and price levels to calculate their own numbers. These Enterprise Budgets have color coded cells that allow users to plug in numbers to easily calculate bottoms lines for different scenarios. Detailed footnotes are included to help explain methodologies used to obtain the budget numbers. Budgets include a date in the upper right hand corner of the front page indicating when the last update occurred.

Ask the Expert Widget now on Ohio Ag Manager Website.

Farm managers and landowners now have an opportunity to ask a question to one of the farm management experts that serve on the Ohio Ag Manager Team!  All that is required is to click on the Ask the Expert sign on the top left side of the Ohio Ag Manager Homepage. Type in your question and enter your email address so we can respond to your question. We look forward to serving your farm management educational needs!

Tax Credit Available for Hiring Veterans

Issued by Gary Hoff and Carolyn J. Schimpler

Re-printed with permission from FarmDocDaily

Farmers who plan to add additional help this year may want to consider hiring veterans. There is a substantial increase in the job pool as these individuals come back into the civilian workforce. As a further incentive, you may be eligible for a generous tax credit for hiring unemployed veterans. The credit can apply to seasonal employees if they work at least 120 hours.

Recent legislation has expanded the Work Opportunity Tax Credit (WOTC) to include qualified veterans who begin work after November 21, 2011, and before January 1, 2013. To qualify for the WOTC, the veteran must have been unemployed for at least four weeks in the year prior to being hired. A qualified veteran is a veteran who falls into one of the following categories.

• Unemployed for at least six months in the 1-year period ending on the hiring date

• A member of a family receiving assistance under the Supplemental Nutrition Assistance Program (food stamps) for at least three months during the 15-month period ending on the hiring date

• Entitled to compensation for a service-connected disability and hired within one year after being discharged or released from active duty

• Entitled to compensation for a service-connected disability and unemployed for at least six months in the 1-year period ending on the hiring date

The amount of the credit depends on a number of factors, including the length of the veteran’s unemployment, hours the veteran works, and the amount of first-year wages paid.

Ineligible Individuals

Wages paid to certain employees do not qualify for the credit even if the employee is a qualified veteran. Ineligible individuals include the following.

1. Persons related to the employer

2. Dependents of the owner of the business

3. Prior employees

4. Individuals working fewer than 120 hours

5. Individuals hired as replacement workers during a strike or walkout

6. Individuals who receive no more than half of their wages from the employer for working in the employer’s trade or business

WOTC Certification

Farmers must obtain certification for potential employees from the state workforce agency in order to qualify for the WOTC. The following steps are required for WOTC certification.

1. The farmer prescreens potential employees by completing Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit. If the farmer believes the applicant is a member of a targeted group, the form must be completed no later than the day the job offer is made. Form 8850 must then be submitted to the state workforce agency no later than the 28th day after the job applicant begins work for the farmer.

2. One of the following forms must be completed and sent to the state WOTC coordinator.

a. ETA Form 9062, Conditional Certification Form, if the job applicant received this form from a participating agency, such as the Jobs Corps

b. ETA Form 9061, Individual Characteristics Form, if the job applicant did not receive a conditional certification

3. The state WOTC coordinator must certify the job applicant as a qualified veteran.

Calculating the Credit

In order to claim the WOTC, the farmer must keep track of how many hours the qualified veteran worked, the veteran’s hire date, wages paid during the year, and in which category the veteran was certified before completing Form 5884, Work Opportunity Credit.

Qualified wages for purposes of the credit generally include all compensation considered as wages for federal unemployment tax (FUTA) purposes. If the work performed by an employee during more than half of any pay period qualifies under FUTA as agricultural labor, that employee’s wages subject to social security and Medicare taxes are qualified wages. In other words, the wages still qualify even if the farmer is exempt from FUTA because he does not pay more than $20,000 in wages per quarter or employ more than 10 workers during any 20-week period.

Generally, the credit is 40% of the applicable first-year wages for the qualified veteran. However, if the veteran has worked at least 120 hours but less than 400 hours for the employer, the credit is limited to 25% of the applicable first-year wages.

The amount of qualified first-year wages that can be taken into account for a qualified veteran is limited to the following.

• $6,000 for a qualified veteran certified as being either:

A member of a family receiving assistance under the Supplemental Nutrition Assistance Program for at least a 3-month period during the 15-month period ending on the hiring date, or

Unemployed for at least four weeks but less than six months in the 1-year period ending on the hiring date.

•$12,000 for a qualified veteran certified as being entitled to compensation for a service-connected disability and either:

Hired not more than one year after being discharged or released from active duty in the U.S. Armed Forces, or

Began work before November 22, 2011, and was unemployed for at least six months in the 1-year period ending on the hiring date.

• $14,000 for a qualified veteran who began work after November 21, 2011, and was certified as being unemployed for at least six months in the 1-year period ending on the hiring date

•$24,000 for a qualified veteran who began work after November 21, 2011, and was certified as being entitled to compensation for a service-connected disability, and was unemployed for at least six months in the 1-year period ending on the hiring date

After calculating the amount of the credit, the deduction for wages paid must be reduced by the amount of the credit.

Example 1. Ted Tiller hires Marc to work full time during the April/May planting season. Marc works for a total of 240 hours and earns $3,600. If Marc had been unemployed for at least 4 weeks, he would qualify for the 25% credit on the $3,600 of wages, or $900.

Example 2. Use the same facts as above, except Marc becomes a full-time employee and works for more than 400 hours during 2012. Marc had also been unemployed for more than six months. If he earned $20,000, he would qualify for a 40% credit on $14,000, or $5,600.

Caution. To qualify for the credit, the employer must complete the certification papers when the worker is hired. These forms can be downloaded at:

http://www.irs.gov/pub/irs-pdf/f8850.pdf

http://www.doleta.gov/business/incentives/opptax/PDF/eta_form_9061.pdf

A worker that has been pre-certified must give the employer Form 9062.

Issued by Gary Hoff and Carolyn J. Schimpler
Department of Agricultural and Consumer Economics
University of Illinois

Hiring Farm Workers Under the Age of 16

By Dee Jepsen, State Agricultural Safety Leader, Ohio State University Extension, Department of Food, Agricultural, and Biological Engineering

Ohio farmers will continue to hire teens younger than 16 years old, now that Department of Labor has rescinded their stricter proposal to ban all contact with tractors and power-driven machinery. So what does that mean for Ohio teens looking for summer employment?

The current legislation is part of the Fair Labor Standards Act and falls under the Wage and Hour Division within the Department of Labor. This law was written nearly 45 years ago when it was determined certain tasks were dangerous for children under 16 years of age. Working with tractors greater than 20 horsepower and farm machinery were considered hazardous situations. However, there was an educational exemption put into place that would – and still does – allow students to be trained about these dangers, and then permitted to be hired.  This program is commonly called the Tractor and Machinery Certification program.  This is a 24-hour training class that ends with a written exam and a tractor skill test.

The current book that satisfies the educational training can be obtained through any OSU Extension county office. It is cataloged in the 4-H Family Guide, titled the National Safe Tractor and Machinery Operation Program. While this booklet will offer the educational piece for teens to self-study, the students will still need to complete the accompanying testing before certificates can be issued. 

According to the current legislation, the training programs can be offered through Extension and secondary school agricultural programs. While Ohio typically certifies 150 – 300 students each year, trainings are typically not available in every county of our state.  With the recent attention to this legislation, there has been an increase in awareness about the trainings. Farm managers may have become relaxed in requiring their student hires to have the certification. However, there has always been laws in this area, and will continue to be there until changes are made. Therefore, it may be to the best interest of the farm to be sure the students younger than 16 have training before they operate tractors greater than 20 HP and farm machinery. 

Not having the training course does not exclude students from doing entry-level work; it merely keeps them from working in those environments that were deemed “hazardous” by the Secretary of Labor.  A complete list of those tasks include:

  1. Operating a tractor of over 20 PTO horsepower, or connecting or disconnecting an implement of any or its parts to or from such a tractor.
  2. Operating or assisting to operate (including starting, stopping, adjusting, feeding, or any other activity involving physical contact associated with the operation) of the following machines: Corn picker, cotton picker, grain combine, hay mower, forage harvester, hay baler, potato digger, mobile pea viner, feed grinder, crop dryer, forage blower, auger conveyor, or the unloading mechanism of a non-gravity type self-unloading wagon or trailer, power post-hole digger, power post driver, or non-walking type rotary tiller.
  3. Operating or assisting to operate (including starting, stopping, adjusting, feeding, or any other activity involving physical contact associated with the operation of) any of the following machines: Trencher or earth moving equipment, fork lift, or power-driven circular, band, or chain saw.
  4. Working on a farm in a yard, pen, or stall occupied by a: Bull, boar, or stud horse maintained for breeding purposes; or sow with suckling pigs, or cow with newborn calf (with umbilical cord present).
  5. Felling, bucking, skidding, loading, or unloading timber with butt diameter of more than six inches.
  6. Working from a ladder or scaffold (painting, repairing, or building structures, pruning trees, picking fruit, etc.) at a height of over 20 feet.
  7. Driving a bus, truck, or automobile when transporting passengers, or riding on a tractor as a passenger or helper.
  8. Working inside: A fruit, forage, or grain storage designed to retain an oxygen deficient or toxic atmosphere; an upright silo within two weeks after silage has been added or when a top unloading devise is in operating position; a manure pit; or a horizontal silo when operating a tractor for packing purposes.
  9. Handling or applying (including cleaning or decontaminating equipment, disposal or return of empty containers, or serving as a flagman for aircraft applying) agricultural chemicals classified under the Federal Insecticide, Fungicide, and Rodenticide Act (as amended by Federal Environmental Pesticide Control Act of 1972) as Toxicity Category II, identified by the word “Warning” on the label;
  10. Handling or using a blasting agent, including but not limited to, dynamite, black powder, sensitized ammonium nitrate, blasting caps, and primer cord.
  11. Transporting, transferring, or applying anhydrous ammonia.

Additional information about the Fair Labor Standards Act and the Hazardous Occupations for children working in Agriculture, you can read the factsheet, Know the Rules When Employing Minors on Your Farm:  ohioline.osu.edu/anr-fact/pdf/0026.pdf  

 It should be noted that these rules and training programs are not required when the students are working for their parents’ farms.

Ohio Farm Custom Rates 2012

By: Barry Ward, Leader, Production Business Management, Ohio State University Extension, Department of Agricultural, Environmental and Development Economics

A large number of Ohio farmers hire machinery operations and other farm related work to be completed by others. This is often due to lack of proper equipment, lack of time or lack of expertise for a particular operation.  Many farm business owners do not own equipment for every possible job that they may encounter in the course of operating a farm and may, instead of purchasing the equipment needed, seek out someone with the proper tools necessary to complete the job. This farm work completed by others is often referred to as “custom farm work” or more simply “custom work”. A “custom rate” is the amount agreed upon by both parties to be paid by the custom work customer to the custom work provider.

The custom rates reported in this publication are based on a statewide survey of 122 farmers, custom operators, farm managers and landowners conducted in 2012. These rates, except where noted, include the implement and tractor if required, all variable machinery costs such as fuel, oil, lube, twine etc., and the labor for the operation.

There is no assurance that the average rates reported in this publication will cover your total costs for performing the custom service or that you will be able to hire a custom operator for the average rate published in this factsheet. Calculate your own costs carefully before determining the rate to charge or pay.

Some custom rates published in this article have a wide range. Possible explanations are the type or size of equipment used, size/shape of fields, condition of crop (for harvesting operations), the value of labor, the mix of labor and equipment used and the different income needs of full-time custom operators versus farmers supplementing their income. Also some custom operations are provided at bargain rates due to family relationships between the parties or due to the fact that custom providers may see an increased probability of eventually securing the custom farmed farmland in a cash rental or other rental agreement.

Charges may be added if the custom provider considers a job abnormal such as distance from the operator’s base location, difficulty of terrain, amount of product or labor involved with the operation, or other special requirements of the custom work customer.

Publications are available that may help in calculating your total costs of performing a given custom operation. Some of the online resources available that may be of assistance include:

Farm Machinery Cost Estimates available at:

http://faculty.apec.umn.edu/wlazarus/documents/machdata.pdf

Machinery Economics at farmdoc:

http://www.farmdoc.illinois.edu/manage/index.asp

Estimating Farm Machinery Costs

http://www.extension.iastate.edu/agdm/crops/html/a3-29.html

Before entering into an agreement, discuss all of the details of the specific job with the other party.

Fuel prices have an impact on custom rates and rates may fluctuate based on large movements in fuel prices. The approximate price of diesel fuel at the time of this survey was $3.75-$4.00 per gallon for off-road (farm) usage.

For the custom rates reported in this publication the average is a simple average of all the survey responses. The “Low” and ‘High” rates represent -/+ one standard deviation around the average. (Standard deviation is a measure of the variability of the survey responses and one standard deviation both above and below the average includes approximately two-thirds of all survey responses.)

The Factsheet complete with all published Ohio Farm Custom Rates for 2012 is available online at:

http://aede.osu.edu/programs-and-research/osu-farm-management/publications

2012 Ohio Beef Enterprise Budgets

By: Barry Ward, Leader, Production Business Management
Department of Agricultural, Environmental, and Development Economics

Newly updated OSU Extension Beef Enterprise Budgets for 2012 have been completed and posted to the Farm Management Website of the Department of Agricultural, Environmental and Development Economics. Updated Enterprise Budgets can be viewed and downloaded from the following website:

http://aede.osu.edu/programs/farmmanagement/budgets

Beef Enterprise Budgets posted for 2012 include:

Market Steer Budget – Days on Feed – 232 (Corn/Soybean Meal Ration)
Market Steer Budget – Days on Feed – 250 (Corn/DDG Ration)
Yearling Market Steer Budget – Days on Feed – 182 (Corn/Soybean Meal Ration)
Yearling Market Steer Budget – Days on Feed – 190 (Corn/DDG Ration)
Market Heifer Budget – Days on Feed – 220 (Corn/Soybean Meal Ration)
Cow-Calf Budget – Spring Calving

 

Our enterprise budgets are compiled on downloadable Excel Spreadsheets that contain macros for ease of use. Users can input their own production and price levels to calculate their own numbers. Detailed footnotes are included to help explain methodologies used to obtain the budget numbers.

Authors of these beef budgets include Dr. Steve Boyles, Extension Beef Specialist; John Grimes, OSU Extension Beef Coordinator; David Dugan, Extension Educator, Agriculture and Natural Resources, Brown, Adams and Highland Counties; Mike Estadt, Extension Educator, Agriculture and Natural Resources, Pickaway County; Stan Smith, Extension Program Assistant, Agriculture and Natural Resources, Fairfield County; Jeff Fisher, Extension Educator, Agriculture and Natural Resources, Pike County; Barry Ward, OSU Extension, Leader, Production Business Management; and Seth Wilkerson, Undergraduate Student, Agribusiness and Applied Economics, OSU Department of Agricultural, Environmental and Development Economics.

How do I register my farm name in Ohio?

By: David L. Marrison, OSU Extension Educator & Associate Professor

A recent question received by the Ohio Ag Manager Team was: “How do I register my farm’s name in Ohio?” First, remember that choosing the right name for your farm business is important. Your farm’s name should be memorable and let customers know the purpose of your business.

From a legal perspective, business names must be registered with the secretary of state in Ohio if the business engages in commerce under any name other than the legal name of the owners (for sole proprietorship and partnerships) or if the business is a corporation or limited liability company.

The Ohio Secretary of State approves and keeps a registry of business names. Ohio law requires that new business names do not conflict with other previously registered business names. Some business names are subject to additional restrictions and/or requirements. It is important to register your business name before applying for your Federal Employee Identification Number (FEIN) with the Internal Revenue System.

Your business name can be registered with as a trade name or a fictitious name. The difference between the two is that a trade name must be distinguishable from any other registered trade name and cannot be used by others once it is registered. A fictitious name does not have to be distinguishable and is not protected from use by another business. Registration of a fictitious name does not give the user any exclusive right to use the name. Fictitious names are often used when a business wants to become a franchise.

The registration fee for a trade name or fictitious name is $50 and the registration is effective for five years. The registration must be renewed at some point within the six months before the registration expires. Upon filing the renewal, the name is registered for an additional five years. If no renewal is timely filed, the name registration expires. The current renewal fee is $25.

Complete application procedures and forms can be found at the Ohio Secretary’s of State’s web site at: http://www.sos.state.oh.us/SOS/Businesses.aspx

Click here for FORM 534 (Name Registration for Ohio)

OSU Extension to Host Preparatory Classes for Tax Preparers Taking the RTRP Exam

By: David Marrison & Chris Bruynis, OSU Extension Educators

OSU Extension and the OSU Income Tax School Program is pleased to be offering assistance for individuals who are preparing to take the new Registered Tax Return Preparer (RTRP) competency test in 2012. In 2011, the Internal Revenue System began the roll-in of new requirements for individuals who prepare tax returns. 

Beginning January 1, 2011, all paid preparers must have a Preparer Tax Identification Number.  Existing PTIN holders must pass a competency exam by the end of 2013. Attorneys, Certified Public Accounts and Enrolled Agents are exempt from the testing requirement. In addition to a competency exam, IRS Registered Tax Return Preparers will be required to take continuing education in the future.

The OSU Income Tax School program will be offering two educational options to help tax preparers prepare for these tests. The first available option is a study at home option. Through a partnership with Fast Forward Academy, participants can study at home and access an on-line test bank of questions.  The cost of the at home materials is $99 for the study guide and access to a 200 question test bank or $179 for the study guide and access to a 700 question test bank and unlimited practice exams.

The second option is to attend one of four one-day preparatory workshops across Ohio in June. These workshops will be held in Xenia, Burton, Powell, and Bowling Green. Learn from our great OSU and IRS Instructors at these workshops and get the study materials and on-line test bank as a bonus.  The workshops are approved by the IRS Return Preparer Office for 8 hours of CE credit in the category of “RTRP Test Preparation.  Lunch, program handouts, FastForward Study Guide, on-line test bank, and refreshments are included. 

Registration must be completed (postmarked or via web) by midnight, May 25. There is an additional $20 late registration fee. There are two registrations for the workshop.  The first option is $199 which includes the day long preparatory workshop, study guide and access to the 200 question test bank.  The second option is $279 which includes the day long preparatory workshop, study guide, access to a 700 question test bank and unlimited practice exams.

Registration is available via credit card on-line or by check via mail-in registration.  More information about both of these options can be found at the following web site:  http://aede.osu.edu/programs-and-research/income-tax-schools/RTRP

More details about the workshop can be obtained by contacting David Marrison at marrison.2@osu.edu or 440-576-9008.

Farm Accounting Systems: Ledger vs. Computerized

By: Bruce Clevenger, Assistant Professor & Extension Educator

Farm financial records are necessary for accurate, end-of-year tax reporting.  While tax reporting is a necessity, farm financial records should do more for the farm manager.  A record system needs to be designed to meet the needs of the farm manager and every effort should be made to keep it simple, yet complete enough to include details needed for analysis and tax purposes. 

Before selecting a farm accounting system, farm managers should ask, “what do I need to know about the farm business to make good economic decisions?”  If realistic trigger market prices are difficult to select, maybe a cost of production per unit report is needed.  If cash is short at times when bills are due, maybe a cash flow analysis is needed.  If the income is realized months or a year after the expenses are incurred, maybe an accrual income statement or enterprise analysis is needed.  Changes in inventories of crop and livestock, depreciation and capital gains or losses may comprise a significant part of annual earnings.  These must be accounted for to gain a true picture of the financial status and growth.

Paper ledgers serve as the standard for many farm operations to track financial records.  Ledgers are published by universities and some financial institutions to help farm managers track income and expenses by month on sheets that are manually totaled and subtotaled by category (Schedule F line).  The ledger still is an acceptable system and with year-end calculations, many of the financial management questions can be answered about the farm business with a paper ledger system.

A computerized farm accounting systems does not, or should not, promise a time savings for data entry right away.  In fact, during the adoption of a computerized farm accounting system, farm managers will need to spend the necessary time to organize the computerized system to best mirror the way the farm operates.  This means, having a place to record the kinds of income and expenses seen on the farm.  No different than finding a row or column in a ledger that best describes the transaction.  Computerized systems will more likely have a time savings when the farm manager needs to summarize and analyze transactions.

In general, the more specific questions the farm manager wants to answer, the more detailed the data entry must be, regardless if the farm account system is a paper ledger or a computerized system.   Greater value can be placed on a farm accounting system that can track income and expenses from one tax-reporting year to the next, because in reality, it happens on the farm.  An example: the 2011 crop was sold in 2012 but had pre-paid/fall applied expenses in 2010.  The “across tax-reporting year” is referred to as accrual accounting.  Accrual records track the income and expenses of the production unit produced regardless of the year the transactions occurred.   A short fall of the calendar year basis tax return is it only summarizes the income and expenses that occurred during calendar year rather than tracking expenses that belong to the actual income generated by those expenses.  It is not recommended to make production economic decisions about the farm operation based on the annual tax return other than income tax management.

Some farm managers have an emotional gauge or their “gut” to analyze income and expenses.  However, a farm accounting system will be more accurate for continual analysis and communicating the performance of the farm with others involved with the business.   At a minimum, two types of records are needed. One record is needed for financial transactions to summarize and analyze the year’s business.   A second record of the farm inventories and depreciation is needed year-over-year to account for changes of “on-hand” assets.  Additionally, it is recommended for farm managers complete an annual balance sheet and an accrual income statement.   Keeping, analyzing and using good farm records will yield high returns for the time spent.  A few minutes spent on the records each day will insure completeness and accuracy and will minimize the job at the end of the year.

Contact your local OSU Extension office for farm accounting books.  Contact Bruce Clevenger (clevenger.10@osu.edu) for OSU Extension Computerized Farm Recordkeeping Workshops and Resources with Quicken.

OSU to host Second Annual Ohio Oil and Gas Law Symposium

The second Ohio Oil and Gas Law Symposium will take place on Friday, May 25 at Longaberger Golf Club in Nashport, Ohio.  The day long program, hosted by OSU Extension’s Agricultural & Resource Law Program, aims at enhancing legal education for attorneys–particularly attorneys working with landowners.  The agenda addresses current legal issues in shale energy development and consists of:

  • Preemption of Authority over Oil and Gas DevelopmentJohn K. Keller; Vorys, Sater, Seymour and Pease LLP, Columbus
  • Water Law Considerations for Oil and Gas DevelopmentBrian P. Barger; Brady, Coyle and Schmidt, Ltd., Toledo
  • Accommodation of Split EstatesWilliam J. Taylor; Kincaid, Taylor and Geyer, ZanesvilleAlan Wenger; Harrington, Hoppe and Mitchell, Ltd., Youngstown
  • Negotiating Pipeline Easements and Managing the Threat of Eminent DomainCraig Vandervoort, Sitterley and Vandervoort Ltd , LancasterSteven A. Davis; Crabbe, Brown and James LLP, Lancaster
  • Recent Changes in Oil and Gas Leases and Leasing Richard Emens; Emens and Wolper Law Firm, Columbus
  • The Current State of Ohio Injection Well RegulationTom Tomastik, Ohio Dept. of Natural Resources
  • Panel Discussion:  Emerging Issues in Ohio Oil and Gas LawEric Johnson; Johnson and Johnson Law Firm, CanfieldMatt Warnock; Bricker and Eckler LLP, Columbus

    Jonathan Airey; Vorys, Sater, Seymour and Pease LLP, Columbus

To register and learn more about the Symposium, visit http://regonline.com/OilandGasLaw2012.