—Lancaster Fanning, Saturday, December 24,1977 22 Farm estate seminar planned CARLISLE Cooperative Extension Service of Penn State has scheduled a seminar for professionalswho work with farmers in the formulation ASA plans convention BOZEMAN, Montana - activities, tours, and a mini “ Why Simmentals rank convention are scheduled for third after being in the Monday. Then, our con- United States—only eight-—vention is Tuesday and the years” is the lead subject sale is Wednesday,” during American Simmental Dickinson said. Association’s 10th annual “Simultaneously, hundreds convention, February 28, of farm machinery exhibits 1978, at the Crown Center and 60,000 people will be in Hotel in Kansas City. This town for the Western Farm enthusiastic presentation Show. I think there’ll be will be followed by financial plenty to do.” advice from an agricultural Convention information banker, and by a trio of and reservations are being experts discussing new- handled by Stan Meyer, P.O. found success in heat syn- Box 2128, Great Falls, Mt. chronization of beef cattle. 59403. All interested cattlemen are invited to attend. “Cattle in the- North Central Simmental Association’s Heart of America sale, and ranch exhibits, go on display Sunday, February 26. Junior of their estate plans, to be held at The Embers, Carlisle, on January 6, 1978 beginning at 9:30 a.m. The program is designed to assist attorneys, bankers The and trust officers, ac countants, and insurance agents by providing guidelines and case studies in solving farm estate planning problems. Fred A. Hughes, Extension farm management specialist of Penn State will discuss farmers’ assets and liquidity problems, and farm transfer arrangements. Farm real estate valuation for estate planning will be presented by Clifford L. Orbaker, specialist in farm and agricultural valuation, Doylestown. Howell C. Mette, practicing Attorney and adjunct professor, Dickinson School of Law, Carlisle will present two farm estate situations for analysis and will discuss the legal implications. The tax implications and procedures in these case studies will be outlined by Thomas C. Wetzel, tas partner of Boyer and Bitter, Camp Hill. Evan C. Frey, vice president, Trust Development, Dauphin Deposit Trust Company, Harrisburg will discuss the use of trusts in these farm estate plans. Registrations with a fee of $20.00 payable to the Ex tension Service Special Fund should be lodged with Roland P. Freund, 1100 Claremont Road, Carlisle, Pa., or one can phone 717- 249-7220 Before January 3, 1978. The seminar is also sponsored by The Central Pennsylvania Estate Planning Association, The York County Estate Plan ning Council, the Cum berland County Bar Association, The Franklin County Bar Association and The Adams County Bar Association.
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