Tax Management

Northeast Ohio Small Farm Financial College scheduled for January 2026

The Trumbull and Ashtabula County offices of the Ohio State University Extension announce plan to hold classes designed to help Small Farms learn business basics.  Scheduled for January 10th and 17th, 2026, this two-part class series entitled Small Farm Financial College will provide landowners with the tools they need to plan their farm-based business.

Small and beginning farmers in Ohio and Pennsylvania are encouraged to participate in this in-depth farm management educational program. The college will consist of two Saturday courses that will run from 9:00 AM – 3:00 PM and lunch will be included with registration.

This course will offer 10 hours of farm management education that will help start your farm on the path to financial success. The college is designed to help landowners examine potential ways to increase profits on their small acreage properties. The program is open to all new or aspiring farmers, new rural landowners, small farmers, and farm families looking for new ideas.

During this college, participants will be challenged to develop realistic expectations for their new farm business. They will receive information on getting started, identifying the strengths and weaknesses of their property, and developing a farm business plan. Information on farm finances, insurance, liability, labor and marketing will be covered during the college.

Registration is $50 for the first farm member. Additional farm family members are encouraged to attend at a reduced rate of $25/person. This reduced rate is made possible by generous contributions from the Hertzer Family Trust, Kacerski Tax & Business Services, and the Risser Farm Management Fund.

Click here for the program flyer

This program also qualifies attendees for the Ohio Department of Agriculture’s Beginning Farmer Tax Credit Program. Those interested in receiving this credit would be subject to additional requirements and fees (More information is available later in this release and online). Those interested in participating in this college or those seeking more information are encouraged to check out our website at: go.osu.edu/smallfarms26

For more information contact Lee Beers at beers.66@osu.edu or call 330-638-6783.

 

2026 Ohio State Organic Grains Conference -Early Bird Discount Ends Dec 5th

The fourth annual Ohio State Organic Grains Conference will be January 7-8, 2026 at Kalahari Resorts & Conventions in Sandusky, Ohio. The conference offers programming for experienced organic growers, growers transitioning to or considering organic, and consultants or educators who support these growers.

According to conference director Eric Richer, the conference is designed to be farmer-focused with a heavy emphasis on farm management and agronomy for commercial organic grain farms in the Eastern Corn Belt. Richer, a field specialist in Ohio State Extension’s Farm Office, appreciates organic production as a value-added option for grain growers in Ohio. He says this event helps farmers share practical experience with other organic growers and learn about new ways to manage weeds and markets—both through educational sessions and a targeted trade show.

“We continue to be excited about the number of vendors who participate in the conference from multiple states,” says Richer. “We’ve had strong support from organic grain buyers and equipment dealers in particular. The networking among these vendors and farmers at our conference enables organic farmers to better plan for the coming year and seek new ways to be profitable.”

Keynote farmer speaker for 2026 is Willie Hughes of W. Hughes Farm in Janesville, Wisc. They have been growing certified organic grain since 1991, and currently raise a large variety of non-GMO and organic crops, ranging from grains and oilseed to seed production and produce. Hughes will speak about his farm’s organic journey and present an additional session on incorporating specialty crops into their operation.

Dr. Matt Ryan from Cornell University will be this year’s keynote researcher. Ryan conducts research on agroecology and sustainable cropping systems, working with farmers, extension educators, researchers, and others to develop solutions for agricultural problems. He is focused on replacing and reducing external inputs with ecological processes. His presentation will cover mechanical, electrical, and no-till systems to manage weeds.

Nate Powell-Palm from Powell Palm Ag Services, LLC, will be the featured consultant for 2026. He operates a livestock cattle and crop farm in Bozeman, Mont. and is active with the Organic Trade Association.

The conference is also very excited to feature Dr. Aaron Wilson, Ohio State Extension’s weather and climate field specialist. Wilson is an excellent communicator who has helped many farmers understand the science behind shifting climate and weather patterns, and how it impacts farm decisions. He will be linking these topics to the unique challenges and timing of organic production.

Additional farmers, researchers, and educators from Ohio and beyond will round out two full days of agronomic and farm management sessions. Topics for this year include weed control, diversifying with livestock or specialty crops, legal issues, agronomic sampling, and organic policy and markets.

New to the conference in 2026 is a research poster session. Conference organizers are also working with host site Kalahari to incorporate even more organic items into the event menu.

The conference is presented by Ohio State University Extension’s Farm Office and Ohio State’s Organic Food & Farming Education and Research (OFFER) program. The event is also informed by a planning committee of land grant university employees and organic farmers from Ohio and surrounding states.

One of the Ohio farmer planning committee members is Bridget Burgess, current president of the Ohio Ecological Food and Farm Association’s Organic Grain Growers Chapter; and head of seed cleaning, compost operations, and sales at Hirzel Farms, in Luckey, Ohio.

“The conference is a good mix: a good mix of information, a good mix of ages, of crops grown, of soil health and other experts,” says Burgess. “It’s a great opportunity for newcomers or people who are thinking of transitioning to get first-hand advice and experience from a long-time group of organic growers. Also, for those long-time growers, it’s great to get suggestions and general experience with equipment from other growers and from researchers.”

Pre-registration is $140 per person through December 5, and $175 from December 6 through December 26. Attendees can also pay at the door for an additional fee. Continuing education credits will be available for Certified Crop Advisors. For more information, visit go.osu.edu/OrganicGrains.

Planning for the Future of Your Farm Online Farm Transition and Estate Course Now Available

OSU Extension is pleased to announce that a new online self-paced course titled “Planning for the Future of Your Farm” is now available through OSU’s Professional and Continuing Education platform. This course is designed to help farm families navigate the complex process of farm transition and estate planning.

Using OSU Extension’s structured five-phase approach, participants explore strategies for transferring ownership, management, and assets to the next generation. The course emphasizes effective family communication, legal and financial planning tools, and proactive decision-making.

Whether your farm is large or small, this course provides the guidance that will help you to create a customized transition plan that reflects your family’s goals and values. Families are encouraged to participate together to develop a shared vision for the future.

Specifics of the Course

This course is organized into the following four modules:

  • Introduction to the Course
  • Farm Transition Planning
  • Legal Tools for Farm Transition Planning
  • Farm Transition Strategies

The course is available fully online with no scheduled class sessions or fixed due dates. Coursework can start at any time and be completed independently within the timeframe designated. Online modules include readings, lecture videos, assignments, quizzes, and more. In this course, participants will:

  • Apply the OSU Extension Farm Transition Planning Approach across the Discovery, Dream, Dialogue, Design, and Destiny phases
  • Evaluate the legacy, structure, and future goals of the farm business using reflection and strategic planning tools
  • Facilitate effective family communication and establish practices for family business meetings
  • Design and implement a transition plan including managerial succession, contingency planning, and asset distribution
  • Identify and apply legal tools such as powers of attorney, wills, trusts, and probate-avoidance tools
  • Assess risks to keeping farmland in the family and maintaining a viable farm operation
  • Evaluate estate planning strategies to minimize tax liabilities and protect farm assets
  • Conduct long-term care risk assessments and explore strategies to protect farm and family assets

Instructors

The instructors for this course are David Marrison, OSU Extension Field Specialist in Farm Management and Robert Moore, Attorney with the OSU Agricultural & Resource Law Program. Both are nationally recognized for their work in farm transition planning.

Cost and Registration

Full access to the course videos and materials is $149. Enrollment for this section of the course will closed on September 14, 2026 and enrolled participants will have until March 14, 2027 to complete the course.

Enroll in this course at go.osu.edu/MyFarmsFuture

Thank you

OSU Extension is thankful for the financial support which Ohio Corn and Wheat provided for the development of this course. Members of Ohio Corn and Wheat can receive an $100 enrollment discount code by contacting Ohio Corn and Wheat prior to enrolling.

 

2025 Southern Ohio Small Farm College to be held in Piketon

By Amanda Perkins, OSU Extension Educator – Pike County

OSU Extension invites small farm owners to attend the 2025 Southern Ohio Small Farm College this fall in Piketon, Ohio.

The Small Farm College is a 10-hour college designed to help landowners examine potential ways to increase profits from their small acreage properties. The program is open to all new or aspiring farmers, new rural landowners, small farmers and farm families looking for new ideas. During this college, participants will be challenged to develop realistic expectations for their new farm business. They will receive information about getting started, identifying the strengths and weaknesses of their property, and developing a farm business plan. Five sessions are planned:

  • Session I: October 15, 2025 – “Getting Started on Your New Farm Business”
  • Session II: October 22, 2025 – “You Can’t Measure What You Don’t Track” (Farm Recordkeeping, Budgets and Taxes.)
  • Session III: October 29, 2025 – “The Legal Side of Small Farm Management”
  • Session IV: November 5, 2025 – “Money, Money, Money! The Financial Side of Small Farm Management”
  • Session V: November 12, 2025 – “Small Farm Reality Simulation”

All sessions will be held from 6:30p m to  9:00 pm at OSU South Centers located at 1864 Shyville Rd, Piketon, OH 45661.

The cost to attend is $80 for the first family member; additional family members can attend at a reduced cost of $40 per person. Each family receives only one binder of resources.

Click here for a program brochure

Registration can be completed at go.osu.edu/southernohiosfc by October 10, 2025.

Additional information about this program can be obtained by contacting Amanda Perkins, Extension Educator for Agriculture and Natural Resources OSU Extension Pike County at perkins.715@osu.edu or by calling OSU Extension Pike County at 740-289-4837.

2026 Crop Insurance Decision – a cut and paste from last year or not?

By Clint Schroeder, Program Manager for Ohio Farm Business Analysis Program and Eric Richer, Field Specialist, Farm Management

Note: this article was originally published on the Farm Office Blog on September 16, 2025

With the projected price discovery period now closed for winter wheat Ohio farmers have until September 30, 2025, to select the crop insurance coverage that best suits their operation. However, the decision on policy type and coverage levels for 2026 crops could be impacted by the passage of the One Big Beautiful Bill Act (OBBBA). Signed into law on July 4, 2025, OBBBA offers higher area-based policy coverage levels, increases premium support, and expands support for beginning farmers and ranchers. This article will highlight these key changes so that producers can make more informed decisions for 2026 production on their farm.

Previously, producers that wanted to purchase Supplemental Coverage Option (SCO) as part of their policy were required to enroll those base acres in the Price Loss Coverage (PLC) program. The OBBBA has decoupled SCO from the traditional Farm Bill decision allowing farmers to enroll in either the Agriculture Risk Coverage (ARC) or PLC program. Additionally, premium support, the subsidy for SCO has increased from 65% to 80%. In 2027 SCO coverage will also increase to 90%, up from the current 86% revenue benchmark. This band of coverage is currently available in the form of the Enhanced Coverage Option (ECO). ECO is currently available at two coverage levels, 86% to 90% and 90% to 95%. The premium support for these policies also increased to 80%. It is important to note that SCO and ECO provide coverage above the individuals’ underlying Multi-Peril Crop Insurance (MPCI) policy but are based off of the county’s production for that year. That is to say, SCO and ECO do not provide additional protection at the unit level for each farm, field and crop.

Premium support across all Basic and Optional Units was also increased by 3 to 5 percentage points. While OBBBA did not specifically raise the premium support for Enterprise Units, the increased subsidy for Basic and Optional Units affects the calculation the Risk Management Agency (RMA) uses to set premium support levels for Enterprise Units. Table 1 outlines the premium support for each coverage level under prior legislation compared to current support under the OBBBA.

Table 1: Premium Subsidy Rates: Prior Legislation vs OBBBA
Prior Legislation OBBBA
Coverage Level Basic and Optional Units Enterprise Units Basic and Optional Units Enterprise Units
50% 67% 80% 67% 80%
55% 64% 80% 69% 80%
60% 64% 80% 69% 80%
65% 59% 80% 64% 80%
70% 59% 80% 64% 80%
75% 55% 77% 60% 80%
80% 48% 68% 51% 71%
85% 38% 53% 41% 56%

 

Beginning farmers will also receive an increased subsidy that is tiered based on their years of farming. A Beginning Farmer or Rancher (BFR) is now defined as an individual who has not actively operated and managed a farm or ranch in any state, with an insurable interest in a crop or livestock as an owner-operator, landlord, tenant, or sharecropper for more than 10 crop years. Under prior legislation BFRs received premium support of 10%. The OBBBA increases the subsidy amount to 15% for the first two years, 13% in year three, and 11% in year four. Years 5 through 10 will remain at the 10% additional premium support level.

Implications

The 2026 projected winter wheat price for Ohio is now set at $5.76 per bushel, down from $6.06 per bushel in 2025. The volatility factor for 2025 was .23 and decreased slightly to .20 in 2026. The 2026 MPCI wheat policies will use this price and volatility factor to determine producer premiums. SCO and/or ECO area-based policies can then be added as options, if desired. The corn and soybean projected prices will be determined from February 1-28, 2026 with an insurance signup deadline of March 15.  Farmers should consult with their crop insurance agent to receive a quote tailored to their crop, county, unit structure, and approved yield. In some instances, reducing individual coverage and purchasing SCO or ECO may provide additional risk protection at a lower cost.

References

https://www.rma.usda.gov/news-events/news/2025/washington-dc/usda-delivers-president-trumps-promise-put-american-farmers

https://www.rma.usda.gov/policy-procedure/bulletins-memos/managers-bulletin/mgr-25-006-one-big-beautiful-bill-act-amendment

 

 

 

Ask the Expert Sessions at the 2025 Farm Science Review

By: Josh Winters, OSU Extension Agriculture & Natural Resources Educator, Jackson County and Wm. Bruce Clevenger, OSU Extension Field Specialist, Farm Management

Reliable and trusted advisers.  Farm managers need to seek out the best people and gather tailored information for their own farm operation.  Seldom does one answer fit all.   Agriculture is impacted by local, regional, and global forces that are often unforeseen leaving the farm manager with mixed messages. Who should you ask for trusted answers?  Ask The Experts at Farm Science Review!

Three days of Experts have been scheduled to take center stage again this year at the 2025 Farm Science Review.  This conversational dive explores hot/current topics between the moderator, Experts, and the audience.  The 30-minute sessions give 15-20 minutes of information from the Experts and 5-10 minutes of Q&A with the audience.  It is the best place to stop and take a sit-down break at FSR.  Grab some food and enjoy.  Experts include ag economists, weather scientists, women in ag leaders, veterinarians, ag attorneys, forestry specialists, agronomists, animal scientists, and farm management specialists.

2025 Topics include:

Beginner and Small Farm Colleges, Cattle Markets, Global Trade, Ohio Farm Income, Weather Risk, Crop Inputs, Farmland Values/Rents, Tax Law, Farm Lease, Harvesting Timber, Solar Grazing research,  Labor Laws, Farm Legacy Planning, Ohio Quarterly Fertilizer Price Survey, Grain Markets, Farm Diversification with Specialty Crops, Network Building, Using Incentive Trusts in Farm Succession, and much more!

Returning for 2025!  Student spotlight hours on Tuesday and Wednesday from 10:00 am to 11:00 am.  Youth will learn about getting started in a farm business, beef economics, and career exploration in veterinary medicine.

Plan your day(s) at Farm Science Review at:

https://fsr.osu.edu/

2025 Ask the Expert Schedule
Time Speaker Topic
9/16/2025
10:00 Trevor Corboy Student Spotlight Hour: Getting Started in a Farm Business – Beginner and Small Farm College
10:30 Garth Ruff Student Spotlight Hour: Beef-o-nomics: Understanding Cattle Markets
11:00 Seungki Lee, Margaret Jodlowski, Ian Sheldon; mod Amy Ando Economic Crosswinds: What’s Driving Your Bottom Line?
12:00 Dr. Ani Katchova Ohio Farm Income & Financial Conditions
12:30 Dr. Aaron Wilson Weather Risk & Resilience in 2025
1:00 Barry Ward Crop Inputs, Farmland Values/Rents, Tax Law – 2025 & Looking Ahead
1:30 Peggy Hall Farm Smarter: Farm Lease Lessons That Pay Off
2:00 Jim Downs Harvesting Timber – What You Need to Consider
2:30 Dr. Brady Campbell Harvesting Sun and Grass: New Insights into Solar Grazing
9/17/2025
10:00 Dr. Luciana Da Costa Student Spotlight Hour: Education Requirements for Veterinary Medicine
10:30 Dr. Luciana Da Costa Student Spotlight Hour: Careers in Veterinary Medicine
11:00 Jeff Lewis Know the Farm Labor Laws: Stay Legal, Safe, and Productive
11:30 David Marrison Beyond the Land: Preparing Leaders for the Next Generation of Farming
12:00 Amanda Bennett Ohio Quarterly Fertilizer Price Survey
12:30 Dr. Aaron Wilson Weather Risk & Resilience in 2025
1:00 Barry Ward Crop Inputs, Farmland Values/Rents, Tax Law – 2025 & Looking Ahead
1:30 Clint Schroeder Profit-Driven Farming: Navigating Financial Health in Ohio Agriculture
2:00 Dr. Seungki Lee Grain Market Crossroads: What’s Now, What’s Next
2:30 Dr. Logan Minter Farm Diversification: Specialty Crops to Strengthen your Bottom Line
9/18/2025
10:00 David Marrison Stepping Up or Stepping Aside: Readiness for Farm Succession
10:30 Marlene Eick How to Network Like a Pro
11:00 Robert Moore Using Incentive Trusts in Farm Succession: Cultivating Good Decisions
11:30 Christopher Dean LIVE! Field Data/Monitoring: Real-time from FSR Demo Plots to Ask The Expert Tent
12:00 Barry Ward Crop Inputs, Farmland Values/Rents, Tax Law – 2025 & Looking Ahead
12:30 Dr. Aaron Wilson Weather Risk & Resilience in 2025
1:00 Gigi Neal & Heather Neikirk A Decade of Outreach and Impact: Ohio Women in Agriculture Network
1:30 Dr. Laura Lindsey, Taylor Dill, Barry Ward Agronomy + Economics = Agronomics. What Should Come First?

 

Ask The Experts is located at the corner of Kottman and Friday Avenues, Exhibit Area 425, across from the Firebaugh building.  Seating is available under the tent.

In addition to the Ask The Expert sessions, Review goers can explore OSU Extension Farm Management Resources in the Firebaugh building across from Ask The Expert area all-day, each day of the Review.  OSU Extension Farm Management resources can also be found online at: https://farmoffice.osu.edu/

 

 

Watch Farm Office Live Webinar – Live from the 2025 Farm Science Review on September 18

The sixth season of our Farm Office Live webinar will kick off at the Farm Science Review next Thursday, September 18, 2025.  Join us from 10:00 a.m. to 12:00 noon for updates from the legal, tax, and farm management experts on OSU’s Farm Office team.

The topics which we will address live from the Farm Science Review will include:

  • Using Incentive Trusts in Farm Succession
  • Corn and Soybean Budget Outlook  – Including Input and Cash Rents  
  • Profit-Driven Farming: Navigating Financial Health in Ohio Agriculture 
  • Planning for the Future of Your Farm – New online course available 
  • Farm Smarter: Farm Leases that Pay Off
  • Highlights of the One Big Beautiful Bill Act
  • Financial Recording Highlights – Quicken Workshops and Ag Lender Seminars, Importance of Financial Record Keeping going into 2026
  • Know the Farm Labor Laws: Stay Legal, Safe, and Productive

Featured speakers include  Farm Office Team members Bruce Clevenger, Peggy Hall, Jeff Lewis, David Marrison, Robert Moore, Clint Schroeder and Barry Ward.

Register for our Farm Office Live webinars, which will continue through next April, through this link on farmoffice.osu.edu.

Farm Office Live Webinar Schedule for April 25 at 10:00 a.m.

We’re preparing for another edition of our monthly webinar, Farm Office Live, on Friday, April 25 at 10 a.m.  Our featured guest this month is Dr. Margaret Jodlowski, Asst. Professor in the Dept. of Agricultural Environmental and Development Economics, who will discuss farm labor issues with us.  Our remaining agenda features the Farm Office team addressing these topics:

  • Strategies for Developing the Next Leader of Your Farm Operation – David Marrison, Farm Management Field Specialist
  • Crop Profit Outlook – Barry Ward, Production Business Management Leader
  • Farm Business Analysis Update – Clint Schroeder, Farm Business Analysis Program Manager
  • State and Federal Legislative Update – Peggy Hall, Agricultural & Resource Law Program Director
  • New Laws: Paystub Protection Act and Operation of Drones – Jeff Lewis, Agricultural & Resource Law/Tax Schools Attorney
  • Tax Update: Are Avian Flu Indemnifications Exempt? – Barry Ward and Jeff Lewis
  • Upcoming Events and Deadlines – David Marrison

Join in for this free webinar by registering at farmoffice.osu.edu/farmofficelive, where replays of previous webinars are also available. We hope to see you there!

 

Farm Office Live Webinar Slated for Friday, March 28 at 10:00 a.m.

OSU Extension will be offering a Farm Office Live webinar on Friday, March 28 from 10:00 to 11:30 a.m. Farm Office Live is a monthly webinar of updates and outlooks on legal, economic, and farm management issues that affect Ohio agriculture. Topics which will be addressed during this webinar include:

  • Grain Contract Law and Legal Considerations
  • Legislative Update
  • Enforcement of the Corporate Transparency Act
  • Crop Margin Outlook, Ohio Farm Sales Data, and Tax Update
  • Emergency Commodity Assistance Program (ECAP)
  • Payment Limitation Rules
  • Farm Asset and Resource Management Spreadsheet (FARMS)
  • Beginner’s Guide to Farmland Ownership
  • Upcoming Events and Deadlines

Featured speakers include: Peggy Hall, David Marrison, Robert Moore, Barry Ward and guest speakers Eli Earich and Tyler Zimpfer.

Register for this and future Farm Office Live webinars through this link on farmoffice.osu.edu.

Past recordings and additional information about the Farm Office Live Webinars can be accessed at:

https://farmoffice.osu.edu/farmofficelive

Southern Ohio Women in Agriculture Conference

The 2nd Southern Ohio Women in Agriculture Conference will take place on April 4, 2025, at Bell Manor in Chillicothe, Ohio. The program will commence at 9:00 AM and will feature a day of engaging speakers, valuable networking opportunities, interactive workshops, and vendor exhibits.

Click here for a program flyer

Conference Highlights

  • Grant Writing Strategies—Gwynn Stewart, Assistant Director of Community Development and author of grant writing, will provide insights on identifying funding opportunities, crafting competitive applications, and building relationships with potential funders.
  • Marketing for Agricultural Businesses – Christy Welch and Kate Hornyak from OSU Extension Direct Marketing will offer guidance on effective marketing techniques to enhance audience engagement and business growth.
  • “From Soil to Success” Panel Discussion – A panel of experienced women farmers will share their insights and expertise:
    • Mandy Way – Farmers’ Markets
    • Dana Workman – Livestock
    • Liz Fundergurgh – Agronomic Crops
    • Alanna Reisinger – Floriculture Production
  • Photography for Marketing – Jenny Stoneking and Christy Millhouse of OSU Extension will lead a session on capturing high-quality images for promotional purposes using iPads, cameras, and mobile phones.
  • Hands-on Floral Workshop: Participants will learn the fundamentals of processing tulips into a floral arrangement and layering bulbs to cultivate multi-season blooms featuring daffodils, tulips, and crocuses. Each participant will leave with a floral arrangement.

Registration Details

The registration fee is $50, and participants may register online at go.osu.edu/womeninagconf. The deadline to register is March 28, 2025.

We invite women involved in agriculture to attend this enriching event, designed to foster professional growth, enhance skill development, and strengthen connections within the agricultural community.

For additional information, contact: Ryan Slaughter, OSU Extension Ross County at slaughter.71@osu.edu or by calling 740-702-3200 or visit our website or contact the event organizers. We look forward to your participation.