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| van Calker, Klaas Jan; Berentsen, Paul B.M.; De Boer, Imke J.M.; Giesen, G.W.J.; Huirne, Ruud B.M.. |
| Since the enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001, owners and operators of farms and ranches have opportunities to evaluate new estate planning strategies for the transfer of farm businesses to subsequent generations. However, with provisions of the Act to be phased in over several years, consideration must be given to having a "staged" estate plan. Under provisions of the current law, estate tax is repealed in the year 2010, but if Congress does not act, the legislation sunsets and returns to prior law January 1, 2011. This fact provides planning challenges for owners and operators of farms and ranches as the phase-in of provisions, the repeal in 2010, and the return to prior law relative to estate planning and business... |
| Tipo: Conference Paper or Presentation |
Palavras-chave: Environmental Economics and Policy; Livestock Production/Industries. |
| Ano: 2003 |
URL: http://purl.umn.edu/24361 |
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| van Calker, Klaas Jan; Antink, Rudi H.J. Hooch; Beldman, Alfons C.G.; Mauser, Anniek. |
| Interest in the concept of sustainability in dairy farming has grown as a result of the continuous pressure on farm incomes, occurrence of animal diseases with a major impact on the image of dairy farming, concerns about animal welfare, and environmental problems caused by agriculture. There are, however, still many gaps in the knowledge regarding sustainable dairy farming. Respecting the earth and the environment and "giving back to community" is a fully integrated part of the Mission Statement of ice cream maker Ben & Jerry's. Following this mission, they have initiated a sustainable dairy farming project, "Caring Dairy", for the European production based in the Netherlands. The aim of Caring Dairy is to secure dairy production in a more sustainable... |
| Tipo: Conference Paper or Presentation |
Palavras-chave: Sustainability; Dairy farming; Strategic management; Bottom-up approach; Chain partners; Livestock Production/Industries. |
| Ano: 2005 |
URL: http://purl.umn.edu/24234 |
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