JINNY WILT Adams Co. Correspondent YORK (York Co.) Two farms in York County shared top prizes at the 1999 York County Holstein Show July 21 at the York Expo Center. The premier exhibitor of the show was Walk-Le Holsteins of Thomasville. Premier breeder was the Doll Earn of Brogue. Judge for the show was Matt Day of Shippensburg. The grand champion Holstein was owned by Beshore Farms of New Cumberland. Sunnybend Farms of York showed the junior grand champion. Following is a list of show placings Open Dairy Show Holstein SPRING CALF- 1 Trisha R Knight 2 Stevie Anna Greek 3 Thomas A. Boyer WINTER CALF. 1 Dale and Deanna Bendig, Junior Champion, Best Jr Animal Bred and Owned 2 K C Beshore. 3. Dale and Deanna Bendig FALL CALF 1 Date and Deanna Bendig 2. Christina M Knight. 3 Rebecca Kilgore SUMMER YEARLING 1. Angle Beshore, Reserve Junior Champion. 2. Cory Ryan Thompson. 3. Dale and Deanna Bendig. SPRING YEARLING. 1 Justin M. Hall 2. Shane INDEPENDENT CONTRACTORS REDEFINED: HERE WE GO AGAIN James P. Sargent Bucks County Extension Agent Business Management The federal courts and the Inter nal Revenue Service have revisit ed an area of die law which has had an increasingly significant im pact upon the green industry: de fining the independent contractor. Many companies have consult ants, technical service providers and other professionals, who, from time to time, render services to the business or its clients. De termining whether these indivi duals are employees or, as we would prefer, independent con tractors is an important issue. This is an issue which could result in additional expenses for the com pany if they are excluded as inde pendent contractors and deemed employees. The additional ex penses include, but ate not limited to, employer contributions for Medicare, FICA, and workman's compensation. In addition, the agency could be fined by the Inter nal Revenue Service for failing to withhold income tax, as the law defines. In addition to federal regula tions, it is important for the busi ness to become familiar with indi vidual state’s definitions. Most states define an independent con tractor as one who accomplishes a specified task for a specified price and retains the right to control the manner in which the work is ac complished. Federal requirements are broad er and harder to pinpoint While there is still no one determining factor the IRS and the Federal Courts look to, the following con siderations are the latest issued when making such a distinction. Two Farms Win Top Prizes in York Hall 3 Candice Knight WINTER YEARLING 1 Justin M Hall 2 Candice Knight 3 Lee Bosley FALL YEARLING 1 Michelle M Walker 2 Angie Beshore 3 K C Beshore DRY COW - 4 YEARS & UNDER 1 Justin M Hall 2 Knslma McElwam DRY COW 5 YEARS & OVER 1 Daphne Ann Doll JUNIOR 2-YEAR-OLD. 1 Thomas A Boyer and Family 2 Dale and Deanna Bendig 3 Cory Ryan Thompson SENIOR 2-YEAR-OLD 1 Jenelle A Boyer 2 Brad Walker 3 Dixie Lynn Doll JUNIOR 3-YEAR-OLD 1 Michelle M Walker 2 Brad Walker 3 Daphne Ann Doll SENIOR 3-YEAR-OLD 1 Brad Walker 2 Storml Lynn Greek 3 Oar-Dale Faim FOUR-YEAR-OLD 1 Jed and Susan Beshore, Senior Grand Champion 2 Thomas A Boyer and Family, Reserve Senior Champion, Best Sr Animal Bred and Owned, Reserve Grand Champion 3 Aaron Doll FIVE-YEAR-OLD 1 Angie Beshore 2 Downa Doll 3 Greg Walker SIX YEARS AND OLDER 1 Shane Hall 2 Greg Walker. 3 Daphne Ann Doll BEST JUNIOR FEMALE BRED & OWNED 1 Beshore Farms, JUNIOR BEST THREE FEMALES. 1 Spungold Holslelne 2. Woodbine Farms Inc 3 Walk-Le Holstelns KIDDIE KLASS: 1. Kyle Miller. 2 Frankie Greek 3 Amanda Thompson. BEST SENIOR FEMALE BRED & OWNED 1 Sunnybend Farm. BEST THREE FEMALES 1 Walk-Le Holstins 2 Dar-Dale Farm. PRODUCE OF DAM. 1 Walk-Le Holstelns 2 Ridge HID Farm. 3 Walk-Le Holstelns DAM & DAUGHTER 1 Beshore Farms 2 Beshore Farms 3. Sunnybend Farm (If you remember, IRS had a list df 20 items that they used in deter mining the distinction between an independent contractor and an employee). • The degree of control exer cised over die worker the mote control that a business maintains over the worker, the more likely it is that the worker should be con sidered an employee. If die indivi dual is given freedom in the pro duction of the work, the more like ly it is that the person will be considered an independent con tractor. • The relative investments of the worker and the “employer." The courts and the IRS will look to factors like the amount of time, energy, and individual tailoring the individual needs to input to fulfill the needs of the company. And, on the other hand, the courts will consider the relative return the individual receives for the ef fort put forth. The more special ized the work is, the mote likely the relationship will be character ized as “employee/cmploycr." •How the opportunity for profit and loss is determined by the “employer." Courts tend to favor pre-established fee schedules for professionals who are performing specific tasks for a client when ruling in favor of “independent contractor" status. The more re moved the profit loss statements of the two entities are, the more likely the individual performing the task will be viewed as an inde pendent contractor. • The skill and initiative requir ed in performing the job. The more specialized the skill the indi vidual possesses, the more likely the individual will be viewed as an independent contractor. In addi tion, the courts will consider how frequently the agency needs the particular skill to run their busi ness. The more occasional the Premier exhibitor at the 1999 York County Holstein Show was Waik-Le Holsteins of Thomasville. Pictured are, left, front row, Matt Day of Shippensburg, show judge; Jessica Fritz; Michelle Walker, kneeling; and Lee Bosley, kneeling. Rear, left Brad Walker, Brenda Walker, Kelly Myers, Leroy Walker, and Larry Bosley. Pictured, left, are the grand champion Holstein Show winner owned by Beshore Farms of New Cumberland; reserve champion, Sunnybend Farm of York; junior grand champion, Spungold Holsteins of Gettysburg; and reserve junior champion, Beshore Farms. skill is required, the more likely the ruling will favor an independ ent contractor outcome. • The permanency of the rela tionship. All independent contrac tor agreements should be put into writing and the document should contain a specific length of time Beef Improvement Federation Conducts Annual Convention ROANOKE, Va. The Beef Improvement Federation conducted its 31st annual meeting and convention in June here. More than 500 producers, educators and other industry representatives attended the successful event, hosted jointly by the Virginia Beef Cattle Im provement Association and Virginia Tech. The two educational semi nars focused on “Improved Profit Through Increased Effi ciency” and “Improved Profit Through Increased Beef De mand.” In addition, outstand ing scientific and producer pre sentations were given during breakout sessions. At the annual awards ban quet. Morven Farms, Char lottesville, Va. was named Seedstock Producer of the the relationship is expected to last. The shorter the term, the more likely the individual is an inde pendent contractor. According to IRS regulations, the 20-item checklist has not gone away completely. Don’t get lulled into a false sense that you now can turn all of your employees into in- Year and Mossy Creek Farms, Mt. Solon, Va. and Giles Ranch, Ashland, Kan. were named co-winners of the Com mercial Producer of the Year. BIF Continuing Service Awards were presented to Gary Johnson, Dwight, Kan.; Dr. Bruce Golden, Fort Col lins, Colo.; Dr. John Hough, Statham, Ga.; and Norman Vihcel, Rocky Mt. f Va. Shauna Rose Hermel, St. Jo- Lancaster Fanning, Saturday, August 7, 1999-C3 depended contractors. Redefining independent contractors does not mean a redefinition of the employcr/employee relationship. As a business owner, one must still be careful with labor relation ships, because IRS penalties and fines for not following the law can be stiff. seph. Mo. was presented the Bfp Ambassador Award. Jo seph B. Graham, Goshen, Va. and Drs. John Poliak and Rich ard Quaas of Cornell Univer sity were honored with presti gious BIF Pioneer awards. The convention concluded with an outstanding tour of Virginia beef farms and his torical sites. Norman Vincel and Dr. John Hall chaired this year's annual meeting and con vention.
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