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Basic Estate Planning: Miscellaneous Issues
https://ohioline.osu.edu/factsheet/EP-12
existence for years, but in Ohio, agricultural easements have become popular only recently. In the case of ... Program (AEPP) offered by the Ohio Department of Agriculture (ODA) is at most a 75% purchase and at least ... Emeritus in Agriculture and Natural Resources and Community Development, skeeles.1@osu.edu Russell N. ...
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Basic Estate Planning: Giving
https://ohioline.osu.edu/factsheet/EP-8
giving. For example, The Ohio State University Office of Gift Planning (1-800-327-7907) is a great ... Emeritus in Agriculture and Natural Resources and Community Development Russell N. Cunningham, Attorney and ... gifter chooses. There is no federal or state estate tax, no federal gift tax implications, and no ...
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Basic Estate Planning: Life Insurance
https://ohioline.osu.edu/factsheet/ep-6
Emeritus in Agriculture and Natural Resources and Community Development Russell N. Cunningham, Attorney and ... survivorship. Upon the death of the insured, a beneficiary receives a cash payment. Life insurance can be very ... beneficiary. When the insured dies, a cash award is made to the beneficiary, the fourth entity. The primary ...
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Planning for the Future of Your Farm
https://fairfield.osu.edu/events/planning-future-your-farm
Agricultural & Resource Law Program, Robert Moore. Workshop Topics include: Developing Goals for Estate ... Transfer When: Thursday, January 19, 2023, 8:30am- 4:00pm Where: Fairfield County Agriculture ... Moore, Attorney with the OSU Agricultural & Resource Law Program. Prior to joining OSU, Robert was in ...
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Basic Estate Planning: Introduction
https://ohioline.osu.edu/factsheet/ep-1
necessary estate planning. If you don't have a will, the State of Ohio has laws that determine how your ... Emeritus in Agriculture and Natural Resources and Community Development Russell N. Cunningham, Attorney and ... fact, for many of us in the United States, more money might not increase our happiness or well-being. ...
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Planning for the Future of Your Farm
https://fairfield.osu.edu/news/planning-future-your-farm
Agricultural & Resource Law Program, Robert Moore. Workshop Topics include: Developing Goals for Estate ... Transfer When: Thursday, January 19, 2023, 8:30am- 4:00pm Where: Fairfield County Agriculture ... the OSU Agricultural & Resource Law Program. Prior to joining OSU, Robert was in private practice ...
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Basic Estate Planning: Tax Basis if Property Is Transferred
https://ohioline.osu.edu/factsheet/EP-3
Emeritus in Agriculture and Natural Resources and Community Development Russell N. Cunningham, Attorney and ... capital gains could be $30,000 ($200,000 X 15%). Some Ohio income tax will also be due. Many choose not to ... increases in Ohio income taxes. However, the taxes Grandfather paid allowed Son to have a basis of $100,000. ...
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Norovirus: A Different Type of Foodborne Illness
https://ohioline.osu.edu/factsheet/HYG-5569
HYG-5569 Family and Consumer Sciences 05/15/2012 Barbara Rohrs, Ohio State University Extension ... in Your Home? 1. Wash hands with warm soapy water before and after handling raw foods. a. First, wet ... & Griffin, P.M. (2011). Foodborne illness acquired in the United States—Major pathogens. Emerging ...
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Basic Estate Planning: Letter of Instruction
https://ohioline.osu.edu/factsheet/EP-5
Emeritus in Agriculture and Natural Resources and Community Development Russell N. Cunningham, Attorney and ... have averted disharmony, hurt, mistrust, and conflict. The will of a widow stated that all assets would ... for one of the children to purchase the home farm from the other children. After the mother's ...
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Horse Information
https://fairfield.osu.edu/program-areas/4-h-youth-development/pas-horse-show-information
state https://ohio4h.org/animalsciences/horse/pas-qualifying-shows Fairfield County PAS and Horse ...