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2014

Agriculture

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Full-Text Articles in Life Sciences

Cases, Regulations And Statutes, Robert P. Achenbach Jr Dec 2014

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Index To Volume 25, Agricultural Law Digest Dec 2014

Index To Volume 25, Agricultural Law Digest

Agricultural Law Digest

No abstract provided.


Uniform Basis: Who Can Claim Depreciation After Death And How Much?, Neil E. Harl Dec 2014

Uniform Basis: Who Can Claim Depreciation After Death And How Much?, Neil E. Harl

Agricultural Law Digest

Leaving property at death to the surviving spouse for life (a legal life estate or a life estate in trust) with a remainder interest to a child or children has been a fairly common strategy and continues to be used even with the larger applicable exclusion amount1 and “portability” (which allows the surviving spouse to use the unused applicable exclusion amount at the death of the first spouse to die if the requirements are met).2 One important issue is how is the income tax basis handled under the “uniform basis” rules? What happens if the holder of the life ...


Cases, Regulations And Statutes, Robert P. Achenbach Jr Nov 2014

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Another Slant To Co-Ownership Discounts, Neil E. Harl Nov 2014

Another Slant To Co-Ownership Discounts, Neil E. Harl

Agricultural Law Digest

A decision by the Fifth Circuit Court of Appeals in 2014, Elkins v. Commissioner1 involving co-ownership of art collections has added another chapter to the saga of coownership discounts.2 Although other courts have allowed discounts for the costs of partition and sale, the courts generally have been reluctant to allow more than a token discount for a fractional interest itself in art works.3 The Elkins case4 allowed a 44.75 percent discount for undivided interests in works of art and a 10 percent discount for restrictions on transferability.5 An earlier Ninth Circuit case approved a token five ...


When A Small Foundation Becomes A “Private Foundation”, Neil E. Harl Nov 2014

When A Small Foundation Becomes A “Private Foundation”, Neil E. Harl

Agricultural Law Digest

With the increase in wealth in rural areas in recent years has come the growth in non-profit organizations, often organized as family entities to assist in perpetuating some feature of rural life. The focus may be on the local schools; colleges or universities, often in the form of scholarships; the local church; soil conservation; the local community itself or any one of a number of other family concerns. Most are organized as corporations under state law and have sought (and usually obtained) federal status to operate “. . . for religious, charitable, scientific, testing for public safety, literary or educational purposes. . . “ along with ...


Cases, Regulations And Statutes, Robert P. Achenbach Jr Nov 2014

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Cases, Regulations And Statutes, Robert P. Achenbach Jr Oct 2014

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


The Eighth Circuit Court Of Appeals Reverses The Tax Court In Morehouse V. Commissioner, Neil E. Harl Oct 2014

The Eighth Circuit Court Of Appeals Reverses The Tax Court In Morehouse V. Commissioner, Neil E. Harl

Agricultural Law Digest

No abstract provided.


Cases, Regulations And Statutes, Robert P. Achenbach Jr Oct 2014

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Accounting Options And Limits For Farming And Ranching Entities, Neil E. Harl Oct 2014

Accounting Options And Limits For Farming And Ranching Entities, Neil E. Harl

Agricultural Law Digest

Recent discussions in Congressional Committees to limit or prohibit cash accounting in farm and ranch operations has generated considerable discussion.1 On March 12, 2013, the Committee on Ways and Means of the United States House of Representatives issued a discussion draft of suggested ways to reform accounting practices used by small businesses.2 Section 212 of the discussion draft suggested eliminating the use of cash accounting for farmers with gross receipts of more than $10,000,000 which would affect farming and ranching operations structured as partnerships (including LLCs and LLPs) and S corporations as well as sole proprietorships ...


Cases, Regulations And Statutes, Robert P. Achenbach Jr Oct 2014

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Handling A “Split-Interest” Arrangement With A Life-Estate Preceding A Charitable Remainder For Farms And Personal Residences, Neil E. Harl Oct 2014

Handling A “Split-Interest” Arrangement With A Life-Estate Preceding A Charitable Remainder For Farms And Personal Residences, Neil E. Harl

Agricultural Law Digest

The rapid run-up in farm and ranch real estate values in recent years has resulted in some property owners considering a charitable contribution but often with a life estate for the surviving spouse.1 That result was made possible by an amendment in the Tax Reform Act of 1969.2 Such a plan can be implemented rather simply with a legal life estate followed by a remainder interest to the charitable organization.


Managing Life Insurance Trusts, Neil E. Harl Sep 2014

Managing Life Insurance Trusts, Neil E. Harl

Agricultural Law Digest

Life insurance trusts continue to play an important role in farm estate and business planning although perhaps not to the extent that was the case several years ago.1 The expanded applicable exclusion amount2 for federal estate tax and gift tax purposes ($5,340,000 for deaths or gifts in 2014) and the availability of portability3 on a permanent basis (which can effectively double the applicable exclusion amount for married couples) lessens the pressure to distance one’s self from property to reduce or eliminate federal estate tax at death. Nonetheless, such trusts entered into over the past several years ...


Cases, Regulations And Statutes, Robert P. Achenbach Jr Sep 2014

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Permaculture Design: On The Practice Of Radical Imagination, Katja Rothe Sep 2014

Permaculture Design: On The Practice Of Radical Imagination, Katja Rothe

communication +1

Permaculture design is a concept that aims at transforming not only agriculture, but also city planning, architecture, development, etc. In short it aims to change human habitats. It is part of a new ecological paradigm that is currently spreading in popularity from the urban gardening movement to various other alternative movements such as the slow movement, sustainable architecture, etc. Permaculture design defines itself as building on systems theory (as formulated in particular by Howard Thomas Odum and Christopher Alexander). However I would like to propose that the afterlife of systems theory as expressed in the concept of permaculture, first developed ...


The Latest Chapter In The Baur Saga, Neil E. Harl Sep 2014

The Latest Chapter In The Baur Saga, Neil E. Harl

Agricultural Law Digest

The Iowa Supreme Court case of Baur v. Baur Farms, Inc.,1 which was reversed and remanded to the District Court “for further proceedings consistent with [the Supreme Court] opinion,” has produced yet another opinion,2 which is far from “consistent with [the Supreme Court ] opinion.”3 The long saga of the Baur disputes is, very likely, far from over. The Iowa Supreme Court decision had held that “. . . majority shareholders act oppressively when, having the corporate financial resources to do so, they fail to satisfy the reasonable expectations of a minority shareholder by paying no return on shareholder equity while ...


Cases, Regulations And Statutes, Robert P. Achenbach Jr Sep 2014

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Table Of Contents Sep 2014

Table Of Contents

Professional Agricultural Workers Journal

No abstract provided.


Biofeedback Relaxation Techniques In Addressing Cortex-Hypothalamus Control Loop For Motivation Of Obesity Avoidance, Liljana Bozinovska, Ahmed Majekodunmi Sep 2014

Biofeedback Relaxation Techniques In Addressing Cortex-Hypothalamus Control Loop For Motivation Of Obesity Avoidance, Liljana Bozinovska, Ahmed Majekodunmi

Professional Agricultural Workers Journal

This research explores how the achievement motivation pathway in the cortex influences hypothalamic activity, which could influence appetite control and obesity avoidance. The objective was to examine the sympathetic/parasympathetic feedback loop, and the influence of various biofeedback relaxation techniques on lowering heart rate (HR) and electrodermal activity (EDA). The methodology used was a standard biofeedback mechanism with visual representation of the measured physiological parameters. The feedforward part of the said feedback loop is controlled by hypothalamus while the feedback part is evaluated by the cortex. The participants were young adults and the sample size was ten. The results revealed ...


Food Insecurity And Psychological Well-Being Among Women Living With Hiv/Aids On Antiretroviral Therapy In The Alabama Black Belt, Andrew A. Zekeri, Youssouf Diabate Sep 2014

Food Insecurity And Psychological Well-Being Among Women Living With Hiv/Aids On Antiretroviral Therapy In The Alabama Black Belt, Andrew A. Zekeri, Youssouf Diabate

Professional Agricultural Workers Journal

The objective of this research was to estimate the prevalence of food insecurity and determine if food insecurity is associated with psychological well-being among women living with HIV/AIDS. Survey data were collected from 268 women living with HIV/AIDS attending two clinics that provide medical and social support services to HIV-positive patients who live in 23 counties in Southeast Alabama. The results indicated that, using USDA food security scale, 54% of the women were food insecure. Multiple regression analysis results indicated that income, depressive symptoms, race, and participation in SNAP were significant predictors of food insecurity; employment and education ...


Farm Bill Trends And Food Insecurity: Impacts On Rural And Urban Communities, Adell Brown Jr., Susan E. Nelson Sep 2014

Farm Bill Trends And Food Insecurity: Impacts On Rural And Urban Communities, Adell Brown Jr., Susan E. Nelson

Professional Agricultural Workers Journal

With the constraints in federal budgeting requiring the shrinkage of federal programs, programs outlined in the 2014 Farm Bill are significantly impacted, showing a thirteen year trend toward funding reduction. This paper examines historical Farm Bill programs, including crop subsidies and the nutritional assistance programs and how these programs historically addressed food insecurity versus how they are impacted by today’s budgetary constraints. The paper also examines new models for addressing food insecurity and how communities are pulling together resources to address food insecurity. In discussing the new models, the paper focuses on policy trends and funding structures; for example ...


Fermented Food: Putting The Power Of Good Health Back Into The Hands Of The People, Marsha L. Thadison Sep 2014

Fermented Food: Putting The Power Of Good Health Back Into The Hands Of The People, Marsha L. Thadison

Professional Agricultural Workers Journal

Editors’ Note: At the December 2013 Professional Agricultural Workers Conference, several women were invited to share, information about their unique businesses. One such presenter was Marsha L. Thadison, owner of Yesterday’s Kitchen 4 Today, a company that focuses on promoting functional foods. Thadison shared that food is produce and consumed differently from previous generations. Today's food, she argued, involves many more agricultural inputs that aid in food preservation, extension of shelf life, and promotion of animal health. She espoused the benefits of fermented food.


Abridged Submission Guidelines Sep 2014

Abridged Submission Guidelines

Professional Agricultural Workers Journal

No abstract provided.


The Effect Of A Small Ruminant Farm Operation And Sustainable Farm Practices: Soil Quality And Run-Off At The University Hickory Hill Farm, Delaware, Gulnihal Ozbay Dr., Akida J. Ferguson, Raju Khatiwada, Lathadevi K. Chintapenta Sep 2014

The Effect Of A Small Ruminant Farm Operation And Sustainable Farm Practices: Soil Quality And Run-Off At The University Hickory Hill Farm, Delaware, Gulnihal Ozbay Dr., Akida J. Ferguson, Raju Khatiwada, Lathadevi K. Chintapenta

Professional Agricultural Workers Journal

This project was designed to evaluate the effect of ruminant grazing practices at Hickory Hill Farm on the surrounding environment by measuring soil nutrients and runoff chemistry. Three pastures on the farm (Goat, Cattle and Control) were selected for soil sampling and nutrient analyses were recorded. Physical water quality parameters were conducted on the runoff collected from the farm after Hurricane Sandy. The sites with animal activity had higher levels of sulfate, phosphate, nitrate, Mehlich 3 phosphorus and conductivity when compared to control site. However, the control site had slightly higher pH and chloride levels. Nitrogen and phosphorous levels were ...


A Federal Commission For The Black Belt South, Ronald C. Wimberley, Libby V. Morris, Rosalind Harris Sep 2014

A Federal Commission For The Black Belt South, Ronald C. Wimberley, Libby V. Morris, Rosalind Harris

Professional Agricultural Workers Journal

Recent legislation by the U.S. Congress authorized a federal regional commission for the Black Belt South. Three southern social scientists first proposed the commission at Tuskegee University’s Professional Agricultural Workers Conference in 1990. Following congressional seminars on the Black Belt by Ronald Wimberley and Libby Morris, the first legislation for the commission was introduced in the U.S. House of Representatives in 1994. After a succession of 12 U.S. House and Senate Bills, Congress finally authorized “the Southeast Crescent Regional Commission” in 2008 with support by various, and sometimes competing, groups. This paper traces and updates the ...


Organic Growers Of Alabama Cooperative, A Loosely Fitted Cooperative: Nurturing The Community And Growing Together, Wylin D. Wilson, Jose Gbadamosi, Decetti Taylor, Susan Barnes, Jan Garrett, Asabi Hunter, Cheryl Parker, Wendy Williams, Henry Williams Sep 2014

Organic Growers Of Alabama Cooperative, A Loosely Fitted Cooperative: Nurturing The Community And Growing Together, Wylin D. Wilson, Jose Gbadamosi, Decetti Taylor, Susan Barnes, Jan Garrett, Asabi Hunter, Cheryl Parker, Wendy Williams, Henry Williams

Professional Agricultural Workers Journal

The age-old connection between the people and the land is something that seven women, who have organized themselves into a loosely fitted cooperative, are reviving. In the process of growing together as members of a cooperative, these women in Macon County, Alabama, are not only promoting healthy living and nurturing community, but are also addressing the issue of food security by making nutritious affordable produce and other agricultural products available to their community. Additionally, they are illustrating alternative strategies of community and economic development. This article examines why they chose the structure of a loosely fitted cooperative over a traditional ...


Advantages Of The Gallenstein Rule And How To Apply It, Neil E. Harl Aug 2014

Advantages Of The Gallenstein Rule And How To Apply It, Neil E. Harl

Agricultural Law Digest

The advantages of the rule that has come to be known as the Gallenstein rule1 are clear for many farm and ranch estates. That is almost a certainty for estates where real property was purchased after 1954 and before 1977 with title taken in joint tenancy or tenancy by the entirety (with that co-ownership maintained until the death of the first joint tenant to die), the joint tenant who was the first to die provided more than half of the consideration when the property was purchased and the mortgage, if any, was paid off and there would be an advantage ...


Cases, Regulations And Statutes, Robert P. Achenbach Jr Aug 2014

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Post-Death Cash Renting With Special Use Valued Real Estate, Neil E. Harl Aug 2014

Post-Death Cash Renting With Special Use Valued Real Estate, Neil E. Harl

Agricultural Law Digest

The statute creating special use valuation for real property as enacted in 1976 effective in 19771 did not permit cash rent leasing in the after-death period2 except for the two year “grace period” immediately after death3 for purposes of further meeting the “qualified use” test (which was enacted in 1981).4 However, that requirement has been modified twice, once in 1988 and once in 1997 as discussed below, and made retroactive to 1976.5