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Binkley & Hurst Bros., Inc. Welcome More Than 500 To Open House
LITITZ (Lancaster Co.)
More than 500 Binkley & Hurst
Bros., Inc. customers were on hand
to see the latest equipment, gather
information about transfer of farm
real estate, and receive credits tow
ard pesticide recertification at their
annual Customer Appreciation
Day and Open House on Tuesday.
According to Don Hoover, sales
manager, those in attendance gave
“rave reviews” to the open house.
He said, “People were impressed
with what they learned. Many said
it was the most effective and well
received seminar ever offered for
our customers ”
The Open House featured a spe
cial seminar which focused on the
transfer of farm real estate. Ken
neth H. Howard and James W.
Appel, of Appel and Yost Attor
neys, detailed what is involved in
farm transfers and how farmers
can obtain the maximum benefit.
Because of increasing costs of
farms and farmland, it is not
uncommon for parents who are
ready to retire from farming to
want to simply give farms to their
children, according to Appel and
Yost. But farmers should consider
the following regulations that app
ly to transfer:
• You may give $lO,OOO per
year to as many people as you like,
and there is no gift tax.
• You may give an unlimited
amount at any time to your spouse.
• There is a limit of $600,000
that a single individual (or $1.2
million, under a unified credit
amount, husband and wife) can
give to other people in their life or
at death, free of gift and estate tax.
Amounts more than that are nor
mally taxed.
• Those who want to give more
than $lO,OOO in the aggregate in a
year must file a gift tax return, even
if no tax is due. You must file the
return so that the IRS knows how
much of your unified credit has
been used up. There are certain
deadlines and other guidelines,
such as market appraisals, that
must be followed.
• If the person to whom you give
the farm sells it, they must pay a
capital gains tax, which can be
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complicated.
Other matters covered include
bargain sales, installment sale plus
forgiveness of debt, sale lease
back, family partnership, farm cor
poration, and gift with retained life
interest.
When considering death trans
fers, the fanner is faced with a vari
ety of options, depending on
whether the estate is jointly own
ed. There are an array of different
options available to the fanner to
transfer the property at death,
including gift under simple will,
purchase option under will, special
use valuation, and defenal of
estate tax. Other arrangements
available include the complicated
like-kind exchanges, outlined in
the proceedings.
To order a copy of the outline of
the proceedings, contact Appel
and Yost, 33 N. Duke St, Lancas
ter, PA 17602. (717) 394-0521 or
123 E. Main St., Ephrata, PA
17522, (717) 733-2104 or 142 E.
Main St., New Holland, PA 17557,
(717) 354-4117.
A followup panel discussion,
chaired by Roger Moyer, Bank of
Lancaster County, featured How
ard, Appel, and Randy Kline, auc
tioneer and farm appraiser.
Also, the new Case IH products,
including the Maxxum Tractor
f A special pesticide certification members included Steve Fisher, water. Brubaker Agronomic Con-
Hann, product specialist for Case session provided 1 corepointand 1 FMC; Mike Flemming. American suiting Services. A free lunch was
m- category point credits. Session Cyanamid Co.; and Kurt Kinder- provided to those who attended.
Adjuvant Enhances Herbicide Effectiveness
RESEARCH TRIANGLE
PARK, N.C. Growers have an
advanced new adjuvant designed
to improve foliar uptake of post
emergence herbicides.
Developed by BASF Corpora
tion, Dash®HC adjuvant
enhances the effectiveness of
postemergence herbicides on field
crops such as com, soybeans, for
age crops, and fruit crops.
“Growers often use spray
adjuvants with postemergence
herbicides to maximize control
while minimizing the variation
caused by plant and environmen
tal factors,” said Mark Beale,
Don Hoover, sales manager, Binkley & Hurst Bros., Inc., center, points to some of
the features available in the brand-new for 1993 Klnze Model 2500 8-row planter line.
More than 500 attended the Open House sponsored on Tuesday by Binkley & Hurst
Bros., Inc.
market manager for BASF Agri
cultural Products Group. “Though
many herbicide formulations
include some form of surfactant,
use of an additional adjuvant often
improves the efficacy of the
applied spray.”
Research shows that many her
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foliage of treated plants when
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The improved performance
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