Recent Blog Posts
Farms are subject to more risks than ever before. Whether it’s the liability exposure of driving equipment on roadways or the potential of property loss due to severe weather, every farm has multiple sources of risk. While farmers can reduce their risk exposure through good business practices and rigorous safety protocols, there is no way to entirely eliminate risks. For this reason, insurance policies that adequately protect against risks are a necessity for farm operations.
All farmers probably know the importance of insurance to protect their livelihood and their farm assets. However, few farmers take the time to read and understand their insurance policy. The failure to read policies is not a result of apathy but more likely due to the almost unreadable nature of an insurance policy. Reading and understanding an insurance policy is very difficult for anyone other than those in the insurance industry.
The Ohio State University Farm Office in cooperation with the National Agricultural Law Center (NALC) is offering a webinar to help explain farm insurance policies and discuss important provisions to include the policies. Robert Moore, attorney with OSU’s Agricultural and Resource Law Program, will host the webinar. He will be joined by Samantha Capaldo and Jeff Lewis. Samantha is an attorney with NALC and previously worked as an insurance agent. Jeff is an attorney with OSU’s Farm Tax Program and previously worked in an insurance defense law firm. Both Samantha and Jeff will provide practical and expert insight on farm insurance policies. Participants can expect to gain a better understanding of their insurance policies and be better equipped to discuss the needs of their specific farming operation with their insurance agent.
The webcast will be held January 11, 2024, 7:00 – 9:00 EST. For more information and free registration, visit farmoffice.osu.edu/farminsurance.
The holiday season isn't distracting the Senate Agriculture and Natural Resources Committee from considering three legislative proposals concerning scenic rivers, small beer brewers, and state agriculture day designations. On December 12, the committee will hear testimony on all three bills. Here’s a summary of the proposals.
S.B. 156 - Designation of wild, scenic, and recreational rivers. Senators Bill Reineke (R-Tiffin) and Bob Hackett (R-London) introduced this legislation to revise portions of the Ohio Scenic Rivers Program that were raising concerns from private property owners. The committee will hold its fourth hearing on the bill on December 12. The proposal makes the following changes to the Ohio Scenic River Law:
- Clarifies that the designation of a Wild, Scenic or Recreational River does not grant authority to oversee private activities on private property or enter private land within the river area to the Ohio Department of Natural Resources (ODNR), which administers the program.
- States that the agency has management and oversight of lands along a designated river only for those lands the state owns.
- Requires ODNR to adopt rules to govern the use, visitation, and protection of scenic river lands and to establish facilities and improvements within the areas necessary for visitation, use, restoration, and protection of the lands.
- Clarifies that certain public entities must obtain approval from the ODNR Director to perform certain construction activities within 1,000 feet of a wild, scenic, or recreational river.
- Extends the public comment period following the announcement of intent to designate a new river from 30 days to 60 days.
S.B. 138 – Alcohol Franchise Law exemption for small brewers. This bill introduced by Senator Andrew Brenner (R-Delaware) aims to help small brewers who annually manufacture less than 250,000 barrels (7.75 million gallons) of beer. The bill exempts small brewers from Ohio’s Alcohol Franchise Law, which requires a beer or wine manufacturer to enter into a franchise agreement with a distributor and lays out requirements for the franchise agreement. The exemption would allow small brewers to establish agreements with distributors under their own negotiated terms rather than the state-required terms. S.B. 138 will see its second committee hearing on December 12.
H.B. 162 – Agriculture Appreciation Act. The House of Representatives passed H.B. 162 in October, and it will have its second hearing on December 12. Proposed by Reps. Roy Klopfenstein (R-Haviland) and Darrell Kick (R-Loudonville), the bill designates the following federal agriculture days as state days in Ohio:
- March 21 of each year as “Agriculture day”;
- The week beginning on the Saturday before the last Saturday of each February through the last Saturday in February as "FFA Week";
- October 12 of each year as “Farmer’s Day”;
- The week ending with the second Saturday of March as “4-H Week.”
Keep up with the Senate Agriculture and Natural Resources Committee’s activity on the Ohio Senate’s website at https://ohiosenate.gov/committees/agriculture-and-natural-resources.
Tags: legislation, scenic rivers, breweries, 4-H, FFA, agriculture appreciation
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Responding to concerns about potential increases in Ohio property taxes, the Senate passed House Bill 187 (HB 187) this week to provide some relief from property tax hikes. That relief, however, affects only the Ohio homestead exemption. The Senate removed provisions the House had passed in HB 187 offering relief on other property taxes, including Current Agricultural Use Valuation (CAUV) taxes. The House and Senate differences mean the CAUV adjustments originally in HB 187 are currently at a standstill.
House Bill 187. The House passed its version of HB 187 in October. The House version included provisions that would temporarily adjust CAUV calculations until 2026. When updating the CAUV value, a county auditor would be required to use an average of the CAUV formula value for the current year along with CAUV values that would have been assigned in each of the preceding two years, since the last update. This three year averaging would lower the expected increase in the new CAUV value. But the Senate drafted and passed a substitute of HB 187, and the substitute bill does not contain the CAUV language. The House and Senate must now confer on its differing versions of HB 187 to work out the differences.
Senate Bill 153. The Senate isn’t completely ignoring the CAUV adjustments—they exist in another bill. Senate Bill 153 (SB 153), introduced in the Senate back in September, contains the same CAUV language as HB 187. The Senate Ways and Means Committee held four hearings on SB 153 in September and October. But the committee has not taken any action on the bill since the last hearing on October 11.
What’s next for CAUV relief? There are two avenues to enacting the CAUV three year averaging provisions that could bring some relief from CAUV increases. First is for the Senate to reinsert the provisions in HB 187. The second is for the Senate to pass SB 153 and send it over to the House for consideration. From our view, it’s difficult to gauge if the House and Senate are on the same page for completing either route.
Follow HB 187on the legislature’s website at https://www.legislature.ohio.gov/legislation/135/hb187 and track SB 153 at https://www.legislature.ohio.gov/legislation/135/sb153.
Second marriages present unique challenges for farm transition planning. This is especially true when the second marriage occurs later in life and the spouses have accrued significant assets and/or have children from prior marriages. The spouses in a second marriage obviously want to help provide for each other but may have a competing interest of providing for their children but not necessarily stepchildren. Without good planning, it is possible that farm assets will end up with a spouse or stepchildren who were not involved in the farming operation.
Farm Transition Planning Strategies for Second Marriages, a new bulletin available at farmoffice.osu.edu, addresses the two most common sources of risk to farming operations when a second marriage is involved – death and divorce. While these risks cannot be eliminated, there are strategies to help minimize the risks to ensure, as best we can, that farm assets stay with the farm family. The bulletin discusses the strategies and how they can be integrated into a farm transition plan.
Strategies to protect farms from the death of a second spouse mostly involves incorporating a trust in the farm transition plan. A trust can hold assets for the surviving spouse without giving legal ownership to the spouse. The trust serves the dual purpose of providing income and other resources for the surviving spouse while also protecting those assets to ultimately be inherited by the deceased spouse’s heirs. Trusts are an excellent tool to both provide for spouses and protect assets for future generations.
Prenuptial and postnuptial agreements can be used to reduce the risks of divorce. These agreements between spouses specifically identify which assets are considered joint, marital assets and which assets are to be considered outside of the marriage. These designations can help safeguard farm assets by keeping them immune from a division of assets in a divorce. A recent change in the law allows spouses to enter into such an agreement even after the marriage has occurred.
Any farmers who are in a second marriage should consider including a trust and/or pre/postnuptial agreement into their farm transition plan. An attorney experienced in farm transition planning can assist with deciding if a trust or marriage agreement is needed and how best to integrate into a farm transition plan. The Farm Transition Planning Strategies for Second Marriages bulletin provides a detailed discussion of trusts and marriage agreements and their potential impact on farm transition planning.
Tags: second marriages, farm transition planning
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Farmer and Farmland Owner Income Tax Webinar
Barry Ward & Jeff Lewis, OSU Income Tax Schools
Are you a farmer or farmland owner wanting to learn more about the recent tax law issues? If so, join us for this webinar on Friday, December 15th, 2023 from 10am to noon. This webinar is a part of our Farm Office Live Series and serves as our Farm Office Live! Webinar for December. To register for this webinar go to: https://go.osu.edu/register4fol
This webinar will focus on issues related to farmer and farmland owner income tax returns as well as the latest news on CAUV and property taxes in Ohio and the big changes to the Ohio Commercial Activity Tax (CAT). This two-hour program will be presented in a live webinar format via Zoom by OSU Extension Educators Barry Ward, David Marrison and Jeff Lewis along with Purdue faculty member Dr. Michael Langemeier. Individuals who operate farms, own property, or are involved with renting farmland should participate.
Topics to be discussed during this webinar include (subject to change based on tax law change):
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Economic Outlook
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Depreciation Update
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Employee vs. Independent Contractor
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Corporate Transparency Act/Beneficial Owners Information Reporting
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1099-K Changes
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Charitable Remainder Trusts
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Basis Allocation Land Acquisition – Allocating Basis to Residual Fertility for Future Deductions
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Defining Farm Income to Avoid Paying Estimated Tax
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Keeping an Eye Forward on Estate/Gift Tax Limitation
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Reminder – Keeping an Eye on Tax Cuts and Jobs Act Provisions Sunsetting After 2025 Tax Year
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Ohio Tax Update (CAUV/Property Tax Update, CAT Changes, Beginning Farmer Tax Credit, Ohio Tax Law Interpretation – Ohio Supreme Court Issues New Ruling)
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Indiana Tax Update
To register: https://go.osu.edu/register4fol
For more information, contact Barry Ward at ward.8@osu.edu or Jeff Lewis at lewis.1459@osu.edu
With the warm, dry, and windy months of October and November behind us, Ohio farmers will soon have legal clearance to conduct open burning during the daylight hours. Ohio law prohibits all open burning from 6 a.m. to 6 p.m. during October and November, and then again in March, April, and May. That’s because ground cover and weather conditions create high fire risk and volunteer firefighters with daytime jobs aren’t readily available to fight the fires.
December 1 marks the end of the daytime burn restriction, but other open burning laws remain in effect. Farmers can burn “agricultural waste,” but must follow conditions in the open burning laws. Burning wastes that aren't agricultural waste might require prior permission or notification, and it is illegal to burn some wastes due to the environmental harms they cause. Don't get burned by failing to know and follow the open burning laws. Here’s a summary of important provisions that affect farmers and farmland owners.
What you can burn. Ohio law allows the burning of “agricultural wastes” under certain conditions. Ohio law defines what is and is not “agricultural waste” as follows:
- Agricultural waste is any waste material generated by crop, horticultural, or livestock production practices, and includes such items as woody debris and plant matter from stream flooding, bags, cartons, structural materials, and landscape wastes that are generated in agricultural activities.
- Agricultural waste does not include buildings; dismantled or fallen barns; garbage; dead animals; animal waste; motor vehicles and parts thereof; or "economic poisons and containers," unless the manufacturer has identified open burning as a safe disposal procedure.
- Agricultural waste does not include"land clearing waste," which is debris resulting from the clearing of land for new development for agricultural, residential, commercial or industrial purposes. Burning of “land clearing waste” requires prior written notification to Ohio EPA.
- If an agricultural waste pile is greater than 20 ft. wide x 10 ft. high (4,000 cubic feet), permission from Ohio EPA is necessary.
Where you can burn. Laws that affect the burning location relate to where the waste is generated and whether the burn is in or near a village, city, or buildings:
- It is legal to burn agricultural waste only if it is generated on the property where the burn occurs. It is illegal to take agricultural waste to a different property for burning and to receive and burn agricultural waste from another property.
- Burning inside a “restricted area” requires providing a ten day written notice to Ohio EPA. A restricted area is any area inside city or village limits, within 1,000-feet of a city or village with a population of 1,000 to 10,000, or within one-mile of a city or village with a population of more than 10,000.
- A burn must be located more than 1,000 feet from any neighboring inhabited building.
How to manage the burn. Ohio laws impose practices a person must follow when conducting open burning, which includes:
- Remove all leaves, grass, wood, and inflammable materials around the burn to a safe distance.
- Stack waste to provide the best practicable condition for efficient burning.
- Don’t burn in weather conditions that prevent dispersion of smoke and emissions.
- Take reasonable precautions to keep the fire under control.
- Extinguish or safely cover an open fire before leaving the area.
Local laws matter too. A local government can also have laws that regulate burning activities, so it’s important to check with the local fire department to know whether any additional regulations apply to a burn.
A bad burn can burn you. Violation of state and local open burning laws creates several risks for farmers and farmland owners. First is the risk of enforcement by the Ohio EPA, which has the authority to issue fines of up to $1,000 per day per offense for an illegal burn. According to the EPA, the most common violations by farmers include burning substances that are not “agricultural wastes,” such as tires and plastics, failing to meet the 1,000 foot setback requirement, and burning waste from another property. EPA enforcement officers regularly patrol their districts, investigate fires they see, and investigate complaints from neighbors or others who report burning activities, so “getting caught” is quite possible.
An illegal burn might also bring in the Ohio Division of Forestry or local law enforcement. Beyond the environmental provisions, other violations of the open burning laws can result in third degree misdemeanor charges. Penalties of up to $500 and 60 days of jail time per violation could result.
A final risk to consider is liability for harm to yourself, other people, or other property if a burn goes wrong. It’s possible for a fire to escape and burn unintended property, to reduce roadway visibility and cause an accident, or to interfere with people, animals, crops, or buildings. These situations can cause personal injuries, property harm, and could result in insurance claims or a negligence or nuisance lawsuit. Using common sense and taking reasonable safety precautions when conducting a burn can go a long way toward reducing the risk of harm and resulting liability for harm.
To learn more about Ohio’s open burning laws, visit the Ohio EPA website at https://epa.ohio.gov/divisions-and-offices/air-pollution-control/permitting/open-burning.
Tags: open burning law, fire law, agricultural waste
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Special thanks to AnnaMarie Poole, Law Fellow, National Agricultural Law Center, for research and writing contributions to this post.
Gifting can be an important part of a farm transition plan but it is important to understand the tax implications of gifting. Taxable gifts refer to the total value of gifts given to others during a calendar year, which may be subject to gift tax under the U.S. tax code. These gifts can include various types of property, money, or assets. The determination of taxable gifts considers the fair market value of the transferred assets and any applicable exclusions or deductions provided by the tax code. Currently, an individual may gift up to $17,000 each year to an unlimited number of people. These annual exclusion gifts are not subject to gift tax. Gifts made in excess of $17,000 are either subject to gift tax or reduce the lifetime gift exclusion by the amount of the excess gift. For a detailed discussion of gifting, see the Gifting Assets Prior to Death bulletin at farmoffice.osu.edu.
In addition to direct gifts, the payment of a bill or expense on behalf of someone else is usually considered a gift. However, there are two specific exceptions. The IRS allows education expenses and medical expenses to be paid for someone without being considered a gift. These exemptions may present opportunities for those who are limited by the $17,000 annual gift limit.
Education Expenses
Paying tuition directly to a school is not considered a taxable gift. There are two important points to remember regarding tuition payment. The tuition must be paid directly to the institution, the payment cannot go directly to the student. Second, the exclusion applies only to tuition payments. Other school-related expenses like books, supplies, and room and board costs are not eligible for this exclusion.
Consider the following example:
Dale has a grandchild who attends Harvard. The tuition at Harvard is very expensive and Dale would like to help his grandchild. Dale sends a check to Harvard for $50,000 to be applied to tuition. The $50,000 that Dale paid for his grandchild's tuition is not considered a gift and therefore does not count toward the $17,000 annual exclusion gift. Dale could still gift up to $17,000 directly to the grandchild and still not exceed the annual gift exclusion.
Medical Care
Payments that qualify for the medical exclusion are those made directly to a healthcare provider, medical institution, or medical insurance company for someone's benefit. Transportation and lodging costs related to the person's medical care can also be covered, but there are specific rules, so it is best to consult with a tax professional. The payments must go directly to the care provider or insurance company, not to the individual receiving care, to avoid it being considered a taxable gift above the annual exclusion amount.
Consider the following example:
Waylon and his neighbor Tom are lifelong friends. Tom is at Waylon’s house for dinner when he begins to have extreme stomach pain and nausea. Waylon calls 911 and an ambulance takes Tom to the hospital. Once at the hospital, Tom is rushed into surgery to have his appendix removed. A few weeks later, Tom receives a bill from the hospital for $25,000. Waylon knows Tom has been down on his luck financially and he does not want Tom stressed about the cost of the life-saving surgery. Waylon pays the full $25,000 directly to the hospital for Tom’s surgery. Additionally, Waylon gifted Tom $10,000 to help cover his lost wages while he recovered. By using a combination of the medical expense exemption and the annual gift exclusion, Waylon was able to help out Tom with $35,000 without having to pay gift taxes or adversely affecting the lifetime gift exemption.
Estate Planning Implications
Farmers who may wish to transfer wealth to others during their life should keep in mind the annual gift exclusion and the education and medical payment exclusion. These strategies allow money or other assets to be transferred without negative gift or estate tax implications. Using these exclusions can help farmers plan their estates by passing on assets, supporting education, and managing healthcare expenses with fewer tax issues.
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The fall hunting season is upon us, and landowners across Ohio are being asked to give permission to allow hunting on their land. That means now is a good time for a refresher on the laws that affect Ohio landowners and hunting. Here are ten legal tips for landowners considering hunting activities on their land.
- Ohio law requires permission in writing--but landowners should review the permission form and know who they’ve permitted. Ohio law requires a hunter to obtain a hunting license and written permission from a landowner or the landowner’s agent before hunting on private lands or waters. Landowners should expect to be asked to sign the permission form provided by ODNR, which is available on ODNR’s website. The permission form allows a landowner to designate a permission period—either the entire hunting season or specific dates. If a hunter uses a different permission form, it might contain additional provisions beyond the permission to hunt, such as the right to install a tree stand or a blind on the property. Landowners should have an attorney review a form if unsure of its meaning and should document names and contact information for hunters granted permission to hunt on the property. Contact information will be helpful if there is a hunting incident or a need to contact the hunter.
- Know the laws for family members and tenants. A landowner who is a resident of Ohio, the landowner’s spouse, all children of any age, and all grandchildren under the age of 18 are exempt from the hunting license requirement when hunting on the landowner’s land. All other family members must obtain a hunting license and follow the written permission requirement. When a landowner is not an Ohio resident, only the landowner, spouse, and children living with the landowner may hunt without a license, and only if the landowner’s state of residency grants the same rights to Ohioans who own land in that state. In a rental situation where a tenant resides on the land, the tenant and the tenant’s children who live on the land may hunt on the property without a hunting license and written permission.
- The hunting license exemption also applies to certain entities. If the owner of land is a limited liability company or a limited liability partnership with three or fewer individual members or partners, a member or partner who is a resident of Ohio may hunt on the land without a hunting license, as can the member or partner's children of any age and grandchildren under the age of 18. If a trust owns the land and has a total of three or fewer trustees and beneficiaries, a trustee or beneficiary who is an Ohio resident and their children of any age and grandchildren under the age of 18 may hunt on the land without a hunting license.
- A hunter must also have written permission to pursue or retrieve an injured animal. Hunters often mistakenly believe they have the right to pursue an injured animal onto another property, but Ohio law says otherwise. Written permission of a landowner is required for each of these hunting activities: shooting, shooting at, catching, killing, injuring, or pursuing a wild animal or bird. Contrary to popular belief, the law does not require a landowner to give a hunter permission to pursue an injured animal—it’s a choice a landowner can make.
- Two Ohio laws can protect landowners from liability for hunting injuries. The first is Ohio’s Recreational User Statute, which states that a landowner has no legal duty to keep the premises safe for a hunter and other recreational users who have permission to be on the land. This means the law will protect a landowner from liability if a hunter is harmed while on the property, but it won’t protect a landowner who caused the harm through intentional or reckless conduct. Note that the liability protection does not apply if a landowner charges a hunter a fee for hunting, unless the fee is a payment made under a hunting lease. Read more about the Recreational User’s Statute in our law bulletin on farmoffice.osu.edu. A second Ohio law addresses liability for someone who is hunting on land without permission. In that case, Ohio law states a landowner is not liable for “injury, death, or loss to person or property” that arises from a violation of the requirement to have a landowner’s permission to hunt on the land.
- Be mindful of the number of hunters who could be on the land. For safety purposes, a landowner should be careful about allowing multiple hunters onto the land at the same time. Strategies for managing multiple hunters include designating a specific parking area so hunters know if another hunter is present and setting specific hunting periods for different hunters. Taking reasonable steps to manage multiple hunters will help ensure that someone isn’t harmed, and it can also protect a landowner from a potential claim that the Recreational User’s Statute shouldn’t apply because the landowner behaved recklessly by not managing multiple hunters allowed on the land. While such a claim might not be legally successful, it would require landowners and their insurance providers to prove that the Recreational User’s Statute protects the landowner from liability.
- Consider a hunting lease. Many hunters and hunting groups prefer to secure hunting rights through a hunting lease. A lease can provide a landowner with additional income and is one situation where the liability protection of Ohio’s Recreational User Statute applies even if a payment is made to the landowner. A lease can also address other rights and responsibilities, such as number and gender of animals to be taken, placement of tree stands and blinds, use of feeders and bait, where animals may be cleaned, and property maintenance activities by hunters. See our law bulletin on hunting lease considerations in the property law library on farmoffice.osu.edu at https://farmoffice.osu.edu/our-library/property-law.
- Ohio laws address harm to property caused by hunters. What if a landowner gives permission to a hunter, but then that hunter causes property damage? Ohio’s hunting law is one law that can help. It prohibits a hunter from acting in a “negligent, careless or reckless manner so as to injure persons or property.” A hunter who violates this law can face first degree misdemeanor charges and revocation of the hunting license and must also pay compensation to the harmed landowner. Ohio’s reckless destruction of vegetation law is a second helpful law. It allows a landowner to seek compensation for “reckless” destruction of vegetation, trees, and crops and would address a situation where a hunter acted intentionally and without regard for the consequences. Intentionally cutting down a tree without permission or running an ATV through a planted crop are behaviors that could be deemed reckless. Under this law, a landowner could receive triple the amount of the harm caused to the property by a hunter’s reckless behavior.
- It’s a good time to mark property boundaries. Many of the old fences that marked a farm’s property boundaries in Ohio are long gone, and it’s not as easy today for hunters to know where one farm begins and another ends. Especially for landowners who don’t want hunting on their land, be sure boundary lines are clear to hunters. Use corner posts, fences, and “no trespassing signs.” In woodlots, marking the trees on the boundary with paint is also helpful. For an overview of woodlot boundary marking, refer to this video from OSU Extension at https://www.youtube.com/watch?v=zSYYn_onE80.
- Ohio has a process for dealing with poachers and trespassers. Ohio’s “Turn in a Poacher” program (TIP) establishes mechanisms for reporting a violation of wildlife laws, such as hunting without permission or a license and taking animals out of season. A person can report a violation using an online reporting form on ODNR’s website or by calling the TIP hotline at 1-800-POACHER (762-2437). Incident reporters are encouraged to share details such as what happened, the location, vehicle description and license plate, and descriptions of suspects. All information submitted to TIP is confidential, and reporters may choose whether or not they are willing to speak with a wildlife officer about the incident.
One of the biggest risks to the continuation of family farms is potential Long-Term Care (LTC) costs. On average, about two-thirds of us will need some type of LTC during our lives. The average nursing home in Ohio costs around $100,000/year. A few years in a nursing home can put severe strain on the finances of a farming operation.
There are several strategies that can be implemented to help reduce the threat of LTC costs on farming operations. However, a risk assessment must be completed before it can be determined which strategy is best. For example, a farming operation with significant income and financial resources may have low risk to LTC costs and thus may not need aggressive planning. A farming operation with limited income and financial resources may need aggressive planning to help protect farm assets.
To help with the LTC risk assessment, the OSU Agricultural and Resource Law Program has developed a calculator to help determine LTC risks to farm assets. The calculator determines the assets that will be depleted if LTC costs are incurred. Income, LTC costs and the assets owned by a farmer are all factored into the analysis.
After using the calculator and analyzing the risk of LTC costs to farm assets, a decision can be made as to the appropriate LTC strategy to implement. Deciding upon a strategy before assessing LTC risks can lead to overly aggressive planning or leaving farm assets unnecessarily exposed. A risk analysis is the best way to ensure that the proper LTC strategy is implemented for each specific farming operation.
The Long-Term Care Risk Calculator is available at https://farmoffice.osu.edu/law-library/estate-transition-planning. The calculator includes a video explaining how to use the calculator and how to interpret the results. For information on LTC costs and their impact on farming operations, see the Long-Term Care and the Farm publication available at farmoffice.osu.edu.
The OSU Extension Farm Office Team returns for another Farm Office Live webinar on Friday, November 17 from 10:00 to 11:30 a.m.
Join us to hear from our agricultural law and farm management specialist. This month's webinar will feature the following topics:
- Ohio’s role in organic grain production – Eric Richer, OSU Extension Field Specialist, Farm Management
- Using Charitable Remainder Trusts – Robert Moore, Attorney and Research Specialist, OSU Agricultural and Resource Law Program
- Agronomy and Farm Management Podcast – Josh Winters, OSU Extension Educator and Bruce Clevenger, OSU Extension Field Specialist, Farm Management
- Farm Business Analysis -- Clint Schroeder, Program Manager, OSU Extension Farm Business Analysis Program
- Farmer Mental Health Concerns and Resources -- Bridget Britton, Behavioral Health Field Specialist, Agriculture and Natural Resources
- Foreign Ownership of Farmland – Panel discussion -- Peggy Hall (Attorney and Director, OSU Agricultural & Resource Law Program) with Micah Brown (Attorney with National Agricultural Law Center)
To register for the webinar or to access replays of our previous programs, visit go.osu.edu/farmofficelive.
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