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  1. Basic Estate Planning: Giving

    https://ohioline.osu.edu/factsheet/EP-8

    year, but the deduction is limited to the donor's cost basis of the property and no carry forward ... purchase price of $10,000 is referred to as cost basis, so if sold, the gain on the field would be $40,000 ... basis of the property. This includes property taxed as income (not as capital gain), short-term capital ...

  2. Soil Terminology and Definitions

    https://ohioline.osu.edu/factsheet/SAG-19

    clean drinking water and processes such as the decomposition of wastes. Ecosystem services have been ... functions, and healthy soil gives us clean air and water, bountiful crops and forests, productive rangeland, ... and microaggregates). The secondary units are classified on the basis of size (microaggregates are the ...

  3. Use of a Brown Mid-Rib Sorghum x Sudangrass Hybrid in a Small Ruminant Parasite Control Program

    https://ohioline.osu.edu/factsheet/VME-30

    midsummer. Planting BMR sorghum x sudangrass into a tilled seed bed can create a clean pasture option for ... quality forage in a clean pasture where little to no infective parasite larvae are ingested. The challenge ...

  4. Basic Estate Planning: Sale of Residence

    https://ohioline.osu.edu/factsheet/EP-9

    The total gain is figured by deducting the basis ($20,000) from the sale price ($200,000). 2. ... a reverse mortgage, the institution pays the individual, generally on a monthly basis. 5. Which of the above ...

  5. Calving Management in Dairy Herds: Timing of Intervention and Stillbirth

    https://ohioline.osu.edu/factsheet/VME-29

    significantly associated with metritis. Maximize the comfort of the cows in the close-up pen and keep it clean ... incidence of still birth below 6%). Records: Keep complete and accurate records of the events associated ... dead). Calving personnel should be able to communicate the events of births with the herd team. At the ...

  6. Crop Estimation of Grapes

    https://ohioline.osu.edu/factsheet/HYG-1434-11

    States. In addition, climate change (such as increased heat accumulation and rainy events) is predicted to ... the lagphase method. This method presupposes the prediction of final yield on the basis that at Stage ... effectively over the vineyard's life, and can be the basis for long-term understanding of that ...

  7. Preventing Heart Disease

    https://ohioline.osu.edu/factsheet/AEX-982.3-11

    need to be tested for these conditions on a regular basis. Regular screening can determine if action ...

  8. Pruning and Care of Tree Wounds

    https://ohioline.osu.edu/factsheet/HYG-3311-09

    limbs. Sharp implements that produce a clean cut will result in faster callus formation and healing. As ...

  9. Basic Estate Planning: Introduction

    https://ohioline.osu.edu/factsheet/ep-1

    These objectives will be the basis for your estate plan. You might wish to begin by filling out the ... in the event of the death of a provider. Other uses for life insurance are to provide liquidity for ... Then, prioritize the objectives, and use them as the basis for estate planning. The plan is the easy ...

  10. Basic Estate Planning: The Nursing Home Dilemma

    https://ohioline.osu.edu/factsheet/EP-10

    determines the eligibility and income to be kept by each spouse on an individual basis. Medicaid Asset or ... benefit of stepped up basis. Before implementing such a strategy, obtain the advice and council of ...

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