Basic Estate Planning: Giving
be filed. If the $26,000 gift is from only one spouse, however, a gift tax return is required to ... if the recipient is a citizen of the United States. In 2012, up to $5.12 million can be given over ... to transfer federal tax-free (gift and/or estate taxes) before the assets appreciate. For example, ...
Graduate Research Pre-Candidacy PhD
HCS 8998 Research for dissertation purposes only. Graduate research in Horticulture and Crop ... Graduate Research pre-candidacy PhD.pdf Spring 2023 Summer 2023 Autumn 2023 In Person Distance Enhanced ...
Basic Estate Planning: Tax Basis if Property Is Transferred
method of transfer for each generation need to be fully investigated and communicated before a final ... indicates otherwise, or if you wish for property to go to someone other than the co-owner when you pass. ... co-ownership of real property analogous to fee simple for single ownership. Each tenant owns an undivided share ...
Basic Estate Planning: Sale of Residence
her principal residence for two out of the preceding five years prior to a sale, $250,000 of gain ... exclusion for taxpayers aged 55 or older. The present exclusion does not apply to sales of remainder ... interests to related parties, including for example, brothers, sisters, spouses, ancestors, or descendants. ...
Need help starting a food business?
Join us for a free, three-part webinar series in 2023 on "Starting a Food Business." ... Our OSU team will introduce you to what you need to know about selling your farm-raised and home-based ... food products directly to consumers and retailers. Details and registration information are available ...
Yersinia Enterocolitica: A Rare but Important Food Safety Concern for Young Children and Immune-compromised Individuals
18–21). fda.gov/files/food/published/Bad-Bug-Book-2nd-Edition-%28PDF%29.pdf. For more information about ... people attribute their illness to a virus or flu. The local Health Department and Centers for Disease ... and after handling raw foods. First, wet your hands. Add soap to your hands. Rub both sides for at ...
Dr. Laura Elizabeth Lindsey
Franklin Park Conservatory to Alum Creek. I'm also the co-leader of OSU Ag Crops Team Extension. Want ... Sciences- Michigan State University (2012) MS Soil Science- The Ohio State University (2009) BS Environment ... passionate about helping farmers find practical solutions to maximize yield while keeping the environment in ...
Metabolomics, Principles and Practice
HCS 7600 Introduces students to the principles and practice of metabolomics. Metabolomics is the ... of metabolomics to plant, food, nutrition and health-related research, although concepts are ... applicable to other disciplines. Prereq: Permission of instructor. Cross-listed in BMI, FdScTe, and HumnNtr. ...
Your Old Barn: Economic Incentives and Preservation Tools
Tax incentives are one of the many advantages to rehabilitating your old barn. For more reasons, see ... be listed on the National Register of Historic Places in order to qualify for the larger tax credits, ... irs.gov/pub/irs-pdf/f4562.pdf) one is able to deduct depreciable items whose value is up $250,000.00. However, since depreciation ...
Soil Terminology and Definitions
important to modern farming. With higher costs for labor, seed, fuel, fertilizer, and pesticides, ... agricultural producers are looking for more economical ways to improve crop production and maintain ecosystem ... bacteria have a wide range of shapes, ranging from spheres to rods and spirals. Bacteria are important for ...