Mothers: The Original Nurses & Teachers

There are three big days in May to celebrate people we know well:

National Nurses Week begins each year on May 6th and ends on May 12th, Florence Nightingale’s birthday. It features a host of events across the U.S. to honor nurses for the work they do, and educates the public about nurses’ role in health care.

National Teacher Appreciation Day is May 8. Most desks at the head of the class are filled on this day with homebaked goods, gift cards, mugs and hand made cards. Gone are the days of the apple, but now are the days of the “I don’t know how you do it” notes from  mothers of 20+ students.

But most importantly, Mother’s Day will be celebrated on the second Sunday in May, and has been since 1914.

How fitting, we think, that we’re celebrating nurses, teachers and mothers all within days of one another. Without nurses, teachers or mothers, where would we be today? Well, probably sick, dumb and hungry.

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We think that Mothers are The Original Nurse:

When our early steps were wobbly, the world was inconceivably big and every wake up brought a new adventure or danger, we found Mom.

When the barn cat scratched, the dog ran us over or the bike hit the gravel just a little too hard and fast, we found Mom.

When we played rougher than we should have, climbed up too far only to come tumbling down, or felt something pop, snap or break, we found Mom.

When we were certain the first heart break was going to kill us dead and the pain was too much to handle, we found Mom.

When the yearning to go home in our first semester of college nearly did us in, disappointment saturated our soul or stress nearly sent us over the edge, we found Mom.

Because Mom has always known just what to do or say to heal all wounds.

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We think that Mothers are also The Original Teacher:

When Mom said, “You’re going to eat it and you’re going to like it,” she taught us that she apparently knows us better than we know ourselves.

When Mom said, “You’re going to get along with your brother or you’re both grounded,” she taught us how to make wise choices.

When Mom said, “Remember, as far as anybody knows, we’re a nice, normal family,” she taught us the value of self presentation.

When Mom said, “You’re going to get those 4-H project books completed today if it kills you!!” she taught us the value of competing a task.

When Mom said, “Because I’m you’re mother, that’s why,” she taught us not to question logic.

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When Mom stuck up for us when no one else would, forgave us when we didn’t deserve it, taught us well so we could go on without her, hugged us when she didn’t even want to look at us, held our hands through the lowest lows, and celebrated our highest highs, she taught us the value of Mothers. 

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Stop by our Greenfield Store today or tomorrow to find the perfect gift to thank Mom for all she has done, does and will do for you. 

 

 

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Section 199A Update

Earlier in the year we shared with you the tax changes that accompanied Tax Cuts and Jobs Act of 2017, and, in particular, the new 199A deduction for farmer cooperatives and our members. Just weeks ago, lawmakers and tax experts introduced a “fix” to the unintended consequences included in the Section 199A provision of the Tax Cuts & Jobs Act. The proposal, which was signed into law by President Trump and will be retroactive to the start of the 2018 tax year on January 1, is intended to maintain tax relief for farmers as originally envisioned, while restoring to the greatest extent possible the competitive balance in the marketplace for cooperatives and non-cooperative ag businesses.

The National Council of Farmer Cooperatives, of which Harvest Land is a member, has issued an update and we’d like to share that with our farmer-members. Below, a list of frequently asked questions and answers:

Q: What is Section 199A?

A: Section 199A is a tax deduction that was included in the tax reform bill enacted in late December. Due to concerns that the provision would cause market disruptions, Section 199A has been amended with respect to transactions with cooperatives. The changes are retroactive to January 1.

Q: What does Section 199A do?

A: Section 199A has two purposes:

1. It provides a 20% tax deduction for all forms of businesses except C corporations. Because (most) C corporations received a 40% rate cut – from a top rate of 35% to a top rate of 21%, Congress recognized that other forms of business should receive tax relief. The 199A deduction applies to sole proprietorships, partnerships, S corporations, LLCs, etc.

2. It provides a replacement for prior-law Section 199 for cooperatives and their members.

Q: How does Section 199A apply to farmer cooperatives?

A: The calculation is the same as it was under prior-law Section 199 – it is 9% of the co-op’s qualified production activities income (QPAI). The deduction is limited to 50% of the co-op’s wages for the year that are allocable to domestic production gross receipts and may not exceed the co-op’s taxable income for the year. The co-op may choose to keep all or part of the deduction at the co-op level to offset tax liabilities; the remainder may be passed through to members.

 

Q:  How does the Section 199A deduction work for members of farmer cooperatives?

A: Farmers who transact with a cooperative on a patronage basis will calculate their 20% deduction on income from business conducted with the co-op, and will then perform the following calculation: Reduce the 20% deduction by the lesser of

(1) 9% of qualified production activities income allocable to such sales, or

(2) 50% of wages allocable to such sales.

A farmer’s Section 199A deduction will then equal the Section 199A deduction passed through to him or her by the cooperative plus the modi ed 20% deduction.

Q: Why is there a modification for farmers who do business with the cooperative?

A: The goal of Section 199A is to replicate prior-law section 199. Under “old” 199, the farmer would forego calculating his own 199 based on his on-farm wages, in exchange for using the co-op’s calculation and the possibility that the co-op would pass through its deduction. The reduction duplicates that dynamic in order to maintain the competitive balance that existed before tax reform.

Q: Could a farmer receive less than a 20% deduction when transacting with a cooperative?

A: Yes, if the cooperative has a low wage base relative to that of the patron or if the cooperative chooses to retain the deduction, the farmer’s total deduction may be less than 20%. Again, this reflects the dynamic in effect under old law Section 199.

Q: Could a co-op member receive a deduction in excess of 20%?

A: Yes, depending on how much deduction the cooperative passes through to its members. For example, a farmer with no wages (and joint taxable income less than $315,000) will receive a full 20% deduction on net income from sales to the cooperative, plus whatever deduction is passed through from the cooperative.

Q: Does the definition of “qualified business income” include crop payments (Per-Unit Retains Paid in Money).

A: Yes. PURPIMs were included under prior-law Section 199 and the IRS issued dozens of letter rulings af rming that treatment. The relevant language in Section 199A is identical to Section 199 and the Technical Explanation makes clear that any new regulations should be based on the Section 199 regulations.

Q: How is the provision of supplies treated under Section 199A?

A: The new law incorporates Section 199 Treasury regulations regarding supplies – namely, the definition of “agricultural or horticultural products” eligible for the deduction includes fertilizer, diesel fuel, and other supplies and products with respect to which the cooperative performs storage, handling, or other activities (see Reg. Sections 1.199-3(e)(1) and 1.199-6(f)).

Q: What if a farmer delivers product to a cooperative, but is not entitled to share in patronage dividends and is not otherwise entitled to participate on a patronage basis?

A: The farmer will receive the 20% deduction under Section 199A, but will not apply the reduction outlined above and will not be eligible for a pass-through deduction from the cooperative.

Q: What if a farmer’s operation is a C corporation?

A: C corporations are not eligible for any deduction under Section 199A. Lawmakers wanted to ensure that C corporations receive only the new, lower corporate rate, and not the additional 199A deduction. We are aware that some C corporation farms were taxed at 18% under prior law and are now taxed at 21%. Click here for a checklist for producers considering ownership restructuring in light of this restriction.

Q: What about Section 199 deductions generated in tax years beginning before the enactment of Section 199A?

A: A transition rule provides that Section 199 deductions attributable to taxable years beginning before January 1, 2018, may be utilized by taxpayers. The Technical Explanation specifies:

The proposal clarifies that the repeal of section 199 for taxable years beginning after December 31, 2017, does not apply to a qualified payment received by a patron from a specified agricultural or horticultural cooperative in a taxable year beginning after December 31, 2017, to the extent such qualified payment is attributable to qualified production activities income with respect to which a deduction is allowable to the cooperative under former section 199 for a taxable year of the cooperative beginning before January 1, 2018.

For more information on Section 199A, we suggest you consult your CPA or tax advisor for advice on your particular tax situation. In addition, the Joint Committee on Taxation issued a Technical Explanation of the bill and included over twenty pages on Section 199A.

All information provided as a resource from Land O’Lakes and the National Council of Farmer Cooperatives. You may print this full FAQ document here.

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If This Jacket Could Talk

We’re wrapping up National FFA Week, which is a week for chapters and members to share agriculture with their fellow students as well as their communities. Students in our area hosted breakfasts, spoke at conferences, held fundraisers and more. No doubt, the Official Dress and old FFA jacket will be ready for a break after school today.

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If this jacket could talk, it would tell you that it knows Robert – and his Rules of Order- very well.

If this jacket could talk, it would tell you that you might outgrow jacket itself, but you won’t outgrow the memories or experiences.

If this jacket could talk, it would tell you that Official Dress really does matter. No jeans, no dirty boots, no zippers undone:

If this jacket could talk, it would tell you that many of your greatest lessons in high school happen after the 3:00 bell rings.

If this jacket could talk, it would tell you your scarf or tie is hiding in your left pocket.

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If this jacket could talk, it would tell you that when we think of our favorite chapters, we don’t think of a book.

If this jacket could talk, it would tell you that FFA is one organization that has remained true to it’s core through generations. We all still believe in the future of agriculture, with a faith born not of words but of deeds – achievements won by the present and past generations of agriculturists; in the promise of better days through better ways, even as the better things we now enjoy have come to us from the struggles of former years.

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If this jacket could talk, it would tell you that corduroy has a special durability to withstand the harshest October wind streaming through Indianapolis during convention, pins and embroidery needles that come along with leadership changes and even constructive criticism from judges.

If this jacket could talk, it would tell you to prepare yourself for the day that you hang up your jacket, placing it in the back corner of your closet, knowing it’s work is done, never to be worn again. It is a moment that signifies the end of a chapter in your life. But don’t you worry, the best is yet to come.

If this jacket could talk, it would tell you that FFA is more than future farmers of America, but rather future botanists, food scientists, veterinarians, ag journalists, loan officers, chemical salesmen, farm broadcasters, teachers, nutritionists, applicators, mechanics and so much  more.

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Thank you to the advisors who dedicate so much of their time and energy to the students of the FFA organization, to the students who comprise such a promising group of future agriculturalists and to the parents who buy an endless supply of black panty hose and clean white oxford shirts for four years to get those students through. The FFA is an organization that gives us such promise of better days.

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Fertilizer Equipment Auction

Some of the coldest memories I can recall from my childhood were created during frigid farm auctions with dad, where the donuts were cold, but the hot chocolate was the best I’d ever had because it was above freezing. We’d scout the offering and then I was expected to keep my hands in my pockets when the auctioneer started his chant. That was no problem; I was somewhat worried about losing my fingers to frostbite, anyhow.

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Harvest Land is having a fertilizer equipment auction the end of this month. We invite you to take a look at our offering and join us on Wednesday, February 28 at 11:00 AM in Greenville, Ohio.

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Location:

619 Sater Street, Greenville, OH. At the southeast side of Greenville, OH at the intersection of US 127 and Sebring – Warner Road, take Sebring – Warner Road approximately 2 miles west/north/& west. Note: Sebring – Warner Road turns into Sater Street in Greenville.

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You can call 800-451-270 for a brochure of visit the Schrader website for more photos and details.

 

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Winter Agronomic Insights: A Note from Dlugosz

This winter agronomy note is contributed by Harvest Land Agronomist Steve Dlugosz. He offers a few things to consider during these cold winter months. 

Maintaining yields while managing input costs is a real challenge this year. In basketball, the fundamentals like good defense, taking care of the ball and making free throws are essential to winning consistently on the court. Growers’ crops need to follow the same philosophy: Try to match the hybrids and varieties to your specific field conditions.

Nitrogen loss is a big deal for many growers nearly every year. Choosing the optimum nitrogen rate for your soils and the use of nitrogen management tools like N-Serve®/Instinct® and Agrotain can help supply nitrogen all season long. Splitting your nitrogen into several applications increases overall efficiency and uptake.

Leaf diseases in both corn and soybeans can be a big yield robber. Plant hybrids and varieties with good disease packages, especially if you don’t want to spray fungicides. This is especially true in reduced-tillage situations or where soybeans will be grown back-to-back.

Last year, weed control was very difficult due to so much rain. Remember that a good weed control program always utilizes a strong soil residual herbicide, followed by a timely post application when the weeds are still small. In corn, weeds that get over 4 inches in height before they are killed will silently rob yield.Dlugosz

Finally, a quick reminder to watch for weed resistance. Problems are usually first seen as patches of a particular weed species across a field that won’t die. Repeated applications also have little effect.

If you have any concerns, be sure to contact your local ag center and we can come out and take a look.

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Steve Dlugosz received a BS in Agronomy from Purdue University in 1980, and a MS in Entomology from Purdue University in 1991.  He started his career as an Area IPM Extension specialist for Purdue, and worked an eleven county area of southwest Indiana.  In 1985, he went to work for Indiana Farm Bureau Cooperative Inc.  He has held various agronomic positions within the Cooperative system over the years of industry consolidation, and is currently the Lead Agronomist for Harvest Land Co-op.

Steve has been heavily involved in the CCA program since its inception, and has served in a number of leadership roles including Chairman of the International CCA Board in 2006.  Steve has also served on a number of agricultural and industry boards and committees over the years.  In 1997 he was appointed by the Governor of Indiana to serve on the Indiana Pesticide Review Board and currently serves today.  He testified before two different Congressional Committees on Agriculture in 2005 and again in 2010.

 

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2018 Scholarships Available

Zoologist

Nutritionist

Agronomist

Teacher

Plant Geneticist

Diesel Technician

Landscape Architect

Many former recipients of the Harvest Land agricultural scholarship have gone on to advance their studies in unique areas of agriculture. They’ve moved states away for their education, or stayed close to the community college. They’ve gone for two or four year degrees. They’re now in corporate careers or living the dream of being back home, farming full time.

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Again in 2018, Harvest Land is proud to offer $1000 agricultural scholarships for the 2018-19 academic year to seniors graduating high school in 2018.

To be eligible for this scholarship, the student must:

  • be a high school senior entering a post-high school agricultural program
  • be involved in agriculture in their local community
  • and live or attend school in Harvest Land Co-op’s market area.

These scholarships will focus on need and leadership potential of future contributors to the agricultural industry. You can access the scholarship application here.

Applications are due MARCH 1, 2018 and can be emailed to scholarships@harvestlandcoop.com  or mailed to the following address:

Harvest Land Co-op

Youth Development Committee

ATTN: Lindsay Sankey

P.O. Box 516

Richmond, IN 47375

Questions can be directed to Lindsay Sankey at 765.967.7539.

We invite you to share this information with a graduating senior who plans on studying agriculture after high school. The future of our agriculture industry is exciting, and we want to help the youth in our communities get there.

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Top Five Reasons to Attend our Annual Meeting

Our 2018 Annual Meeting is approaching. It will be held on Tuesday, January 16 at 6:30 PM at the Wayne County Fairgrounds. While the event itself is a week and a half away, the last day to buy tickets is Tuesday, January 9. That date is coming quickly!

Today, the top five reasons to attend Harvest Land’s 2018 Annual Meeting:

State of the Cooperative by Scott Logue

Attend to hear the business report from President/CEO Scott Logue. In his message to farmer-members in the annual report, Logue wrote, “My career with Harvest Land began 20 years ago. In two decades, I have never been more excited about the opportunities that are ahead of Harvest Land. We are positioned very well to meet the challenges that lie ahead because of our ability to create progressive plans and execute accordingly. It is a very good time to be a part of Harvest Land.” Attend the annual meeting to find out why. 

Winter Hats and 2018 Calendars

We aren’t telling a lot of people this little secret, but between you and I, we’re going to have a few winter hats and 2018 antique tractor calendars on hand this evening to give away. Attend the annual meeting to pick up yours. 

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Director Elections

Attend to learn the results of our Board of Directors election. Candidates for each district are as follows:

District One: Rendell Miller and Neal Smith

District Two: Keith Carfield and Bob Newhouse

District Three: Tom Myers and Scott Sease

Bios and ballots for each district were in the annual report packets so each farmer-member could vote in their respective district. Attend the annual meeting to learn election results. 

Get Out of the House

I think we can agree that this cold snap (does a “snap” usually last 10 days?) of winter weather can really get to a person. The Harvest Land 2018 annual meeting is the perfect excuse to wear that vest you got for Christmas and head to town to get off the farm for a couple hours for some socializing. The annual meeting is the perfect place to visit with neighbors you don’t see often in the winter months and catch up on the neighborhood health report. “Did you hear that the Franklins have had the flu in their house for two weeks now? Bless their hearts….” Attend the annual meeting to visit with neighbors. 

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Willie & Red’s

We may have saved the best for last, here. Our annual meeting is being catered by Hagerstown’s favorite Willie & Red’s. After our business meeting you can indulge on fried chicken, roast beef, warm rolls with butter and more. But I won’t include the entire menu here. You’ll have to join us to find out more. Attend the annual meeting to enjoy a warm meal that you don’t have to prepare. 

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Don’t forget: Ticket sales end on January 9 and the event is at the Wayne County Fairgrounds at 6:30 on January 16.

We’ll see you there!

 

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Christmas Morning: The Original Lesson in Patience

Farm kids can learn patience many different ways: soggy planting seasons, bad fences, or rogue hydraulic hoses.

But patience may be an even earlier lesson for those with livestock: halter breaking calves, meticulous diets for lambs or a holstein with an annoying switch.

However, perhaps the greatest lesson in patience comes the morning of December 25th.

It is on Christmas morning that livestock kids have to march past the twinkling glory of the the Christmas tree, surrounded by shiny wrapped gifts which are seeping with enough curiosity to kill a cat. They have to contain the anticipation and excitement, moving past it to find their Carhartts on their way to the bitter cold to tend stock.

Livestock kids have to take care of the cattle, hogs, sheep, horses or dogs, before they enjoy Christmas morning for themselves. They’ll pay close attention while feeding, watering and bedding all species at the quickest pace known to mankind.

The original lesson in patience comes early for farm kids who bypass the presents to take care of the livestock, then return to the house to open new gloves, a show stick and work boots under the tree. And they love it, all the same.

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Christmas, As Told by Children

Anyone overwhelmed with attending events, baking, Christmas shopping and meal planning yet?

No?

What about pre-pay, year-end book work and tax planning?

This week we thought we’d step back from the hustle and bustle of the holidays and bring you a three minutes of laughter. Below is the Christmas story, as told by children. Enjoy:

 

Doesn’t everything just seem better when seen through the eyes of children?

 

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Happy Thanksgiving from the Farm

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Happy Thanksgiving from the Farm

If only for a half day

The engines are all shut down

The combine is quiet and put away

No one is on a parts run to town

 

This Thursday is a special one

Whether from the boulevard or rural route

We’ll take a day to gather ‘round

And recall what Thanksgiving is about

 

It isn’t standing in a drawn-out line

To claim the next great deal

Or panicking about the oyster dressing

Trying to create the perfect meal

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Thanksgiving is about slowing down

And finding gratitude in your heart

It’s about looking around at the ones you love

And thanking God for today, another start

 

It opens a season of giving to others

Giving to those who may be without

Donating food, coat, hat and gloves

That’s what Thanksgiving is about

 

Though the morning may be hectic,

With mixing, filling, pouring and baking

Take a few minutes to watch the parade with the kids

and think of the old-fashioned memories you’re making

 

When the meal is over and dining room cleared

family searches the farmhouse for somewhere to sit

Farmwives find themselves thankful for Tupperware

and enough un-cracked, matching lids that fit

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For days on end it will be strung out

Green beans and cranberries for every meal

By Friday the youngest declares he hates turkey

And Farm Mom wonders how she’ll deal

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Far past Thursday let the enthusiasm carry on

Showing daily gratitude for life’s many gifts

You may be surprised how things turn around

And how many spirits a heart of gratitude can lift

 

This Thanksgiving pause and give thanks

For good health, warm home and life on the farm

Though the markets, weather and expense may wear us down

For this livelihood many would give their right arm

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