Transitioning your farm to the next generation
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This document discusses considerations and best practices for transitioning a farm to the next generation. It notes that farm succession involves estate planning, business planning, and is as much psychological and personal as it is legal. The transition takes a team approach and should go slowly, with the current farmers gradually handing over more duties and control over time. Communication and ensuring all parties' goals are aligned is important. Financial and tax implications also need reviewing to ensure the farm can support those involved and provide for retirement. Planning ahead and having alternatives is advised in case things do not go as intended. Resources for farm succession planning are provided.
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毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理(Sheffield毕业证书)谢菲尔德大学毕业证【微信：6496090 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理(Sheffield毕业证书)谢菲尔德大学毕业证【微信：6496090 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
按照学校原版(KCL文凭证书)伦敦国王学院毕业证快速办理
学校原版办理【(KCL毕业证书)伦敦国王学院毕业证】【176555708微信号】电子版成绩单成绩单、外壳、offer、留信学历认证（永久存档真实可查）采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【我们承诺采用的是学校原版纸张（纸质、底色、纹路），我们拥有全套进口原装设备，特殊工艺都是采用不同机器制作，仿真度基本可以达到100%，所有工艺效果都可提前给客户展示，不满意可以根据客户要求进行调整，直到满意为止！】
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信176555708】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信176555708】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
留信网服务项目：
1、留学生专业人才库服务（留信分析）
2、国（境）学习人员提供就业推荐信服务
3、留学人员区块链存储服务
→ 【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：客户在留信官方认证查询网站查询到认证通过结果后付款，不成功不收费！
Cacao, the main component used in the creation of chocolate and other cacao-b...
Cacao, the main component used in the creation of chocolate and other cacao-based products is cacao beans, which are produced by the cacao tree in pods. The Maya and Aztecs, two of the earliest Mesoamerican civilizations, valued cacao as a sacred plant and used it in religious rituals, social gatherings, and medical treatments. It has a long and rich cultural history.
一比一原版(Bristol毕业证)布里斯托大学毕业证如何办理
原件一模一样【微信：95270640】【布里斯托大学毕业证Bristol学位证成绩单】【微信：95270640】（留信学历认证永久存档查询）采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信：95270640】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信：95270640】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份【微信：95270640】
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
→ 【关于价格问题（保证一手价格）
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：可来公司面谈，可签订合同，会陪同客户一起到教育部认证窗口递交认证材料，客户在教育部官方认证查询网站查询到认证通过结果后付款，不成功不收费！
办理布里斯托大学毕业证硕士学位证成绩单Bristol学位证【微信：95270640 】外观非常精致，由特殊纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理布里斯托大学毕业证Bristol学位证硕士学位证成绩单【微信：95270640 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理布里斯托大学毕业证硕士学位证成绩单Bristol学位证【微信：95270640 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理布里斯托大学毕业证硕士学位证成绩单Bristol学位证【微信：95270640 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
W.H.Bender Quote 67 - Start with the MENU! The First Step in a Restaurant Sta...
W.H.Bender Quote 67 - Start with the MENU! The First Step in a Restaurant Sta...William (Bill) H. Bender, FCSI
The Menu affects everything in a restaurant; as our friend and FCSI consultant Bill Main says, “The Menu is your blueprint for profitability.”
Let’s start with the segment. What will be your marketing and brand positioning? It depends on what menu items you serve. What type of cooking methods and equipment will you use? GUEST EXPERIENCE = FACILITY (Space) DESIGN + MENU + SERVPOINTS™
W.H. Bender & Associates
408-784-7371
whb@whbender.com
www.whbender.com
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FOOD OBESITY IN AMERICA AND MARKETING CAMPAIGNS ESTABLISHED TO DEFEAT IT
A Review on Recent Advances of Packaging in Food Industry
Effective food packaging provides number of purposes. It functions as a container to hold and transport the food product, as well as a barrier to protect the food from outside contamination such as water, light, odours, bacteria, dust, and mechanical damage by maintaining the food quality. The package may also include barriers to keep the product's moisture content or gas composition consistent. Furthermore, convenience is vital role in packaging, and the desire for quick opening, dispensing, and resealing packages that maintain product quality until fully consumed is increasing. To facilitate trading, encourage sales, and inform on content and nutritional attributes, the packaging must be communicative. For storage of food there is huge scope for modified atmosphere packaging, intelligent packaging, active packaging, and controlled atmosphere packaging. Active packaging has a variety of uses, including carbon dioxide absorbers and emitters, oxygen scavengers, antimicrobials, and moisture control agents. Smart packaging is another term for intelligent packaging. Edible packaging, self-cooling and self-heating packaging, micro packaging, and water-soluble packaging are some of the advancements in package material.
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Transitioning your farm to the next generation
- 1. Transitioning Your Farm to the Next Generation Andrew Branan Extension Assistant Professor Agricultural and Resource Economics NCSU and The Branan Law Firm, PLLC Jennie Rasumussen Potentate and Head Farmer Peregrine Farm, Graham, NC www.peregrinefarm.net Alex Hitt Former Potentate, Farmer Emeritus in Training
- 2. Why? Age? Health? Legacy? Save the farmland? Family? It’s just time? Why not just sell and get out?
- 3. Who is going to take care of things when you are old?
- 4. It’s Complicated Lots of moving parts It takes a team Financial Planner, Lawyer, Accountant, Extension Farm Tax Specialist Appraiser, Surveyor This is Estate Planning and Business Planning all in one There are costs associated with all of this Keep it as simple as possible One size does not fit all
- 5. Our fairly simple situation Small sized business Modest assets No debt No kids Adequate retirement savings Corporate structure to make transfer of assets easier
- 7. It’s More Psychological and Personal than Legal It’s about the people involved not the assets You have to be ready to let go It takes time to build the relationship between the new and old farmers A family member might be easier? Communication and transparency This is a partnership, learn to listen, respect the other persons experience and years of experience
- 8. There is the financial side too Can this tiny farm support 3 people? Can you afford to retire or live on reduced income? Are you going to have to sell the farm to retire? What happens if we get sick? Don’t be cheap but they do have to earn it, want it, treasure it, they have to have realistic income expectations Gifting limits $14,000 per person each year There can be tax consequences
- 9. Go Slow Start earlier than you think Lay out a time line with goals to work towards Make sure everyone is on the same page with the same goals or understanding of each individuals personal goals The MOU
- 11. Add on/give up duties slowly Helps not to overwhelm the new leader and so they can master them. It will also help the old leader(s) in the letting go process if they know things are under control. 2012-2015- lead crew person, put orders together, increased business financial understanding, helped build her own house 2016- take over restaurant accounts, worked together to develop the crop plan 2017- developed the crop plan, lead on hiring seasonal staff, daily management of the crew and all field operations, all irrigation and greenhouse duties, cut summer flowers 2018- order all vegetable seeds
- 12. The Adventure Their adventure will be different than yours They have to have their feet to the fire and the fear of losing it all They have to make mistakes They will have different work habits than you and because you are passing them a “turnkey” operation they certainly will not have to work as hard as you did to build it.
- 13. What’s left? Marketing message and the brand Tractor work and general maintenance Bookkeeping and financial management
- 14. Plan B? You have to be realistic, things happen Work to protect all parties
- 16. Resources Univ. of Minnesota Transferring the Farm Series https://www.cffm.umn.edu/publications/pubs/farmmgttopics/transferringthefarm series.pdf Planning the Future of Your Farm A Workbook on Farm Succession