CARLISLE - The Cooperative Extension Service of Penn State has scheduled a seminar for professionals who work with farmers in the formulation 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, and trust officers, ac countants, and insurance agents by providing guidelines and case studies on solving farm estate FREE SEMEN*,™. R E D USDA Sire Summary (September 1977) , 582 Dtrs (320 Hds) 15318 M 3 70% 565 F Sire CARNATION MILLION HEIR 1507983 Pred. Diff ‘74 +79IM +.02% +3IF Cam CARNATION POLY DELIGHT 6137658 Reply. 97%: Dollar Diff. + $79 HFA Type Summary (October 19771 Actual 80 4 80 4 80 8 126 Cl Dtrs Avg 126 Dtrs w/5 Hm 91 Dams w/5 Hm PDT (Repty. 90%) +0.48 TPI MELDORIE MILLION DOLLAR (VG 87) Otr 4 10 351 d 21337 M 37% 780 F Owner Melvin Ott, Marshfield Wis * Semen free with purchase of Red Rose Complete Dairy Feed and Red Rose Dairy Supplement. Free Semen also available for other breeds. Estate plan seminar set 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 FOR DETAILS SEE YOUR LOCAL RED ROSE FEEDS DEALER —or — SEE US IN THE CARNATION BOOTH AT THE 1978 PA FARM SHOW. Carl Welsh Oary Willier District Sales Manager Regional Sales Manager 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, tax partner of Boyer and Ritter, Camp Hill, and Evan C. Frey, vice president, Trust Develop ment, Dauphin Deposit Trust Company, Harrisburg will discuss the use of trust in these farm estate plans. Registrations with a registration fee of $20.00 payable to the Extension 11H0084 Carnation FIRST MILLION 1536957 Excellent (91) Gold Medal 1/74 FIRST MILLION is a standard of excellence at Carnation Genetics He has been our leader in sales the past three years He is a rare bull FIRST MILLION is plus all the way type, milk, test fat and dollar value with high repeatability Age Ad] 81 0 81 0 80 1 As we travel the country it is easy to see why FIRST MILLION is a leader His daughters are the tall, open ribbed cows with good udders that dairymen are looking for They make money FIRST MILLION'S greatest strengths are improved stature, dairy strength, fore udder rear udder, center udder support and the thipel area 192 GRADE - MARSHA (Dfr ) 4 1 327 d 17479 M 42% 730 F Owner Rollyn Sohr, Gillett, Wis Service Special Fund should be lodged with Roland P. Freund, 1100 Claremont Road, Carlisle, or 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. Lancaster Farming, Satuxlay, December 31,1977 Pa, potato stocks down HARRISBURG - Stocks of potatoes held in storage m Pennsylvania by growers, local dealers and processors on December 1 are estimated at 4,500,000 cwt., according to the Penn sylvania Crop Reporting Service. The stocks are five per cent less than the December 1, 1976 revised figure. Stocks “being held represent 71 per cent of the state’s revised fall potato production estimate. Penn- GRADE BABE (Dtr I 3 1 319 d 15223 M 41% 624 F Owner Rollyn Sohr, Gillett Wis sylvama stocks at this time last year amounted to 67 per cent of the 1976 production. Pennsylvania fall potato production is now estimated at 6,375,000 cwt., eleven per cent below 1976 production levels. This averages out to 250 cwt. per acre on the 25,500 acres harvested in the commonwealth this fall. In the eight eastern states, December 1 stocks of potatoes totaled 34.9 million cwt., up seven per cent from 32.6 million cwt. on hand last year. Stocks of potatoes for all uses held m storage by growers, local dealers and processors in all U.S. fall production areas totaled 205.3 million cwt. on December 1. This is 3.4 million cwt. above the 202.0 million cwt. on hand a year ago, an increase of two per cent. Due to extremely wet conditions during potato harvest m the northeast region of the U.S., there is a major concern about the condition of potatoes m storage in the region. Shrinking and grading losses are expected to be above normal this season. However, the storage condition of stocks in Penn sylvania are good to variable for table stock potatoes. EARNED INCOME CREDIT GOOD FOR UP TO $4OO Here’s dollar-savmg tax advice on the earned income credit- If your earned in come for 1976 was under eight thousand dollars and you have at least one child living in your home, you may qualify for the earned in come tax credit. This credit can bring a cash payment of up to four hundred dollars, but you have to file a return to get it. A public service of the Pennsylvania Institute of Certified Public Ac countants. BARBER OIL CO. [Texaco] Fuel Chief HEATING Dll. t OIL HEATING EQUIPMENT AIR CONDITIONING MOUNT JOY. PA. Ph. 653-1821 M wants to lend $B4 million by the end of 1977 We’ll bend over backward to say yes to you Commonwealth ik National Bank Happy to help you 67
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