Farmland valuation for estate tax purposes (1993)

Inflated land values have increased the impact of the federal estate tax on heirs of family farm operations. In an effort to alleviate the added tax burden, Congress included a special provision for farmland valuation for federal estate tax purposes in the Tax Reform Act of 1976. This publication explains the current use provision and presents the changes made by the Economic Recovery Tax Act of 1981.Reviewed October 1, 1993

Marital Trust : an estate planning tool (1993)

Everybody has the right to pass property from one generation to another. However, this right is subject to federal estate and gift taxes and to Missouri estate taxes. Estate planning has two purposes: To provide for orderly distribution of property. To reduce the effect of taxes on this distribution of property. This publication discusses an estate planning tool called the marital trust. A marital trust can reduce the impact of estate taxes and provide professional management for assets passed at death. This publication emphasizes the recent federal estate and gift tax changes caused by the Economic Recovery Tax Act of 1981.Reviewed October 1, 1993

Farmland valuation for estate tax purposes

"Inflated land values have increased the impact of the federal estate tax on heirs of family farm operations. In an effort to alleviate the added tax burden, Congress included a special provision for farmland valuation for federal estate tax purposes in the Tax Reform Act of 1976. This Guide explains the current use provision and presents the changes made by the Economic Recovery Tax Act of 1981."--First page.Stephen F. Matthews, Ronald L. Plain, and John C. Banning (Department of Agricultural Economics College of Agriculture)Revised 11/82/10

Should you incorporate your farm?

"Because of estate, gift, and income taxes, many Missouri farmers are interested in forms of business organization that help decrease taxes and increase the inheritance for their children and other heirs. Three basic forms of farm business organizations are sole proprietorship, partnership, and corporation."--Page 1.Stephen F. Matthews, Ronald L. Plain and John C. Banning (Department of Agricultural Economics, College of Agriculture)Revised 1/83/12

Gifts and gift taxation

"Estate planning provides for orderly distribution of your assets during your lifetime and at death. Estate planning also minimizes the impact that federal and state transfer taxes can have on your estate. This Guide has general information on lifetime gifts as one of the various tools available to the estate planner. See your attorney for legal advice."--Page 1.Stephen F. Matthews, Ronald L. Plain, and John C. Banning (Department of Agricultural Economics, College of Agriculture)New 11/82/10

Social work education in the Arabian Gulf: Challenges and opportunities

© 2017 Taylor & Francis. Religion is an integral part of life in Islamic countries in the Arabian Gulf nations of Bahrain, Oman, Qatar, Saudi Arabia, and the United Arab Emirates (UAE), and thus it informs social work education, practice, and policies. With the expansion of social work education around the world—both through Western universities opening international campuses and local universities developing social work programs—any Western faculty is part of developing social work education programs outside of their homeland. The development of social work education programs outside the Western world requires intentionality to avoid colonization (or recolonization) by, for example, adoption of inappropriate curricula and textbooks and/or promotion of culturally irrelevant or inappropriate interventions. Additional challenges, ethical considerations, and knowledge are needed to develop culturally relevant undergraduate and graduate social work education programs in the Arab Gulf region. This article focuses on the experience of Western social work educators in the Arab Gulf who are all Western-born and Western-trained social work faculty members who worked extensively in social work education in the Arabian Gulf region. They have developed programs in these nations and taught in both BSW and MSW programs in the Arab Gulf

Species Richness, Distribution, and Relative Abundance of Freshwater Mussels (Bivalvia: Unionidae) of the Buffalo National River, Arkansas

The Buffalo River in north-central Arkansas is approximately 246 km long and flows through the Boston Mountains and Springfield and Salem Plateaus to the White River near Buffalo City. The Buffalo River is America’s first National River with the National Park Service owning 11% of land in the watershed. The objectives of this project were to survey the entire perennially wet length of river, search for mussels of conservation concern, and document the freshwater mussel assemblages. During 2004 and 2005, 235 km of the river were qualitatively and quantitatively surveyed. We documented 64 mussel assemblages. Time constrained qualitatively sampled assemblages (n=41) resulted in a mean richness of 7.8 with a range of 2 to 12 species. Quantitatively sampled mussel assemblages (n=23) had a mean richness of 9.5, ranging from 4 to 16 species and a mean density of 6.9 individuals/m2 , ranging from 1.3 to 25.6 individuals/m2 . Detrended correspondence analysis revealed 4 distinct community types dominated by: 1) Ptychobranchus occidentalis (Conrad 1836), 2) Villosa iris (Lea 1829), 3) Cyclonaias tuberculata (Rafinesque 1820), and 4) Actinonaias ligamentina (Lamarck 1819) that represented approximate species gradients along the river’s length. Previous surveys collectively recorded a total of 26 species for the river, however; only 23 species were identified in this survey with no federally listed threatened or endangered species found. The Buffalo National River has a moderately diverse and abundant native freshwater mussel fauna. Seventy-eight percent of the current species are considered to be of conservation concern (S1-S3). Consequently, the Buffalo National River may prove to be an important refuge for a declining mussel resource

Snow-avalanche boulder fans in Jotunheimen, southern Norway: Schmidt-hammer exposure-age dating, geomorphometrics, dynamics and evolution

Eleven snow-avalanche boulder fans were dated from two high-alpine sites in Jotunheimen using Schmidt-hammer exposure-age dating (SHD) and lichenometry. Average exposure ages of the surface boulders ranged from 2285 ± 725 to 7445 ± 1020 years and demonstrate the potential of SHD for dating active landforms and diachronous surfaces. Application of GIS-based morphometric analyses showed that the volume of rock material within 10 of the fans is accounted for by 16-68 % of the combined volume of their respective bedrock chutes and transport zones. It is inferred that the fans were deposited entirely within the Holocene, mainly within the early- to mid Holocene, by frequent avalanches carrying very small debris loads. Relatively small transport-zone volumes are consistent with avalanches of low erosivity. Excess chute volumes appear to represent subaerial erosion in the Younger Dryas and possibly earlier. Debris supply to the fans was likely enhanced by early-Holocene paraglacial processes following deglaciation, and by later permafrost degradation associated with the mid-Holocene Thermal Maximum. The latter, together with the youngest SHD age from one of the fans, may presage a similar increase in geomorphic activity in response to current warming trends

The prevalences of Salmonella Genomic Island 1 variants in human and animal Salmonella Typhimurium DT104 are distinguishable using a Bayesian approach

Throughout the 1990s, there was an epidemic of multidrug resistant Salmonella Typhimurium DT104 in both animals and humans in Scotland. The use of antimicrobials in agriculture is often cited as a major source of antimicrobial resistance in pathogenic bacteria of humans, suggesting that DT104 in animals and humans should demonstrate similar prevalences of resistance determinants. Until very recently, only the application of molecular methods would allow such a comparison and our understanding has been hindered by the fact that surveillance data are primarily phenotypic in nature. Here, using large scale surveillance datasets and a novel Bayesian approach, we infer and compare the prevalence of Salmonella Genomic Island 1 (SGI1), SGI1 variants, and resistance determinants independent of SGI1 in animal and human DT104 isolates from such phenotypic data. We demonstrate differences in the prevalences of SGI1, SGI1-B, SGI1-C, absence of SGI1, and tetracycline resistance determinants independent of SGI1 between these human and animal populations, a finding that challenges established tenets that DT104 in domestic animals and humans are from the same well-mixed microbial population