Tho ovmers of a faming business may v/ell v;ant to consider the advantages of 

 incorporation to preserve the continued operation of the business after the death 

 of the principal owner. If tax factors warrantp the ovmer may direct or authoriao 

 his executors to incorporate the business at his death and distribute the stock 

 to his beneficiaries. Note here that the stock is to be distributed not its value. 



Properly planned "buy and sell agreements" on business interests, to take 

 effect on the death of the ovmer offer many worth ivhile savings in values, time, 

 effort, and tax liabilities, particularly on family farming corporaticxis. 



Good Planning is Important 



Allc^T time for adequate thought and planning of these problems. Get the best 

 professional advice from an attorney, accountant, and insurance advisor as well 

 as your banker, 



Sovmd and appropriate willb are seldom developed the first time. Have every 

 Tidll that is prepared, properly executed j each one is better than having no vd.ll 

 at all, and is usually better than any former mil. To be legal, a vfill must be 

 written, vfitnessed, and signed according to strict requirements fixed by law. 

 The drafting of a vail calls for technical skill. To reduce the risk of error 

 and misunderstanding, you need the professional help of an attorney. 



Make it a habit to revise your will as often as you revise your other insur- 

 ance coverage. 



Acknowledgement is made for source of some of the material used in this 

 discussion to the Small Business Administration-Small Marketers Aids, 



L, D, Rhoades 



//////////////// 



THE CONTROL OF FALL AND WINTER V^EEDS 



IN STRAirBERRIES WITH CHQCTGALS 



Chloro IPC has been recommended for several years for the control of fall 

 and winter weeds, especially chickvreed, in strav/berries , This material has given 

 very satisfactory results and has been considered safe when applied at not to 

 exceed two pounds per acre in the fall, winter, and early spring. At least no 

 damage has been reported by Hassachusetts growers. 



Therefore, it v;as surprising to learn that CIPC has caused injury to straw- 

 berries in Hew Jersey and Ilichigan. The injury in Michigan was especially severe. 

 It occurred in all parts of the state where CIPC was used and reduced yields $0 

 to 100 percent. As a result, CIPC will not be recommended in Michigan until the 

 reason for this damage is known and methods for the safe application of CIPC are . 

 vforked out. 



