Maryland County Superintendent, Madam Betsy T. Kouh –Toe, has confirmed the occurence of land disputes between residents of Rock Town and Little Webbo in Maryland County. It is a situation that is brewing tension especially during this farming season, Madam Toe said.Supt. Toe told the Daily Observer in Harper City on Tuesday, June 7 that the renewed tension began over a parcel of farmland, which residents of both the towns are claiming ownership of.She said one of the claimants had earlier brushed the area, but shortly after that, another opposing group also laid claim to the same land and set fire to it.“The two parties representing each of the rival towns are claiming ownership for being the first to have engaged the farmland,” Supt. Toe said.She said the latest tension is not as grave as it was a few years ago where life was lost. She said the county administration has found a way to calm the situation and bring it to its final settlement.According to Supt Toe, a similar land dispute erupted recently in the Senoken Community around Pleebo, a commercial hub of the county, where two neighboring towns were claiming the same parcel of land that falls in their boundary.She said the County Administration has meanwhile ‘peacefully’ resolved the situation.Despite government’s intervention, the Daily Observer has obtained credible information that the situation is far from over even though residents of the area have long lived together.Also, this newspaper established that Rock Town was the first to settle in the area before the coming of Little Webbo, whose inhabitants were reportedly allowed by Rock Town residents to cohabitate with them in peace based on good neighborliness.Nevertheless, due to present population growth, citizens of Rock Town have reportedly become uneasy of Little Webbo’s continued presence as well as their cultivating on what Rock Town considers as their ancestral land.Share this:Click to share on Twitter (Opens in new window)Click to share on Facebook (Opens in new window)
Almost 2 years after…as it begins to collapseDespite being paid almost 90 per cent of an $11.4 million contract, a Region Nine (Upper Takutu-Upper Essequibo) contractor is now refusing to complete the expansion project at the Sand Creek Health Centre which started in 2016.The contract was awarded in June of 2016 and was expected to be completed three months later. However, three months later, the project was not completed, and the contractor seemed to have abandoned the site.The expansion works comprised of extending the existing health centre building, inclusive of plumbing, rainwater and electrical installations, construction of a newThe extension to the Health Centreseptic tank and soakway and minor rehabilitation works to the existing building.Regional Chairman Brian Allicock explained that the contractor would have extended the building and added what looked like a septic tank but noted thatThe collapsed septic tanknone of the additions was completed.“The contractor has not completed the project and it is only like 40 per cent completed. The contractor was paid for 90 per cent of the work despite it not being done. This was done under REO Carl Parker,” Allicock said.He noted that the Indigenous Affairs Minister Sydney Allicock visited the community of Sand Creek and met with the contractor who, despite promising to, did not restart the work. He further explained that the regional administration would have made contact with the contractor but he blatantly refused to complete the project.“The region contacted him several times to tell him that the building is falling apart and that we need to have it rectified and completed. He has blatantly refused to come in and restart the project and we will be taking action against him because by the time we have restarted work then it will be time for a whole new one,” the Regional Chairman said.According to the Regional Chairman, sections of the new wall are collapsing posing a risk to life and limb, the septic tank has caved in.The residents of the area are calling on the Government to intervene and ensure that the contractor completes the project adding that health care delivery to the community is affected since the present condition of the facility is deplorable.In 2017, the Auditor General’s report found that the contractor received over $5 million in overpayments. “No personnel or equipment from the contractor was onA section of the stalled projectsite and an overpayment of $5.407M was discovered,” the report noted.The report also highlighted that the contractor received payments totaling $10.338M at the end of December 2016 but when a team visited in June of 2017 there were no signs of work ongoing and the project was stalled. When contacted, current Regional Executive Officer Kerwin Warde explained that he could not comment on the project since he has no information about it. He did promise to gather information and relate said information to Guyana Times but several calls after were unsuccessful. Up until press time, the information was not received by this publication.
“When the season began, our first priority was playoffs and to make as good a run as we could, and we really didn’t talk about State,” Spartans coach Tom Hofman said. “Now that we’re here, we need to just make the most out of it.” La Canada will host Hanford West (21-10) today in a 7 p.m. contest. The Huskies lost to Tehachapi in the Central Section Division III finals. A victory would send the Spartans to Saturday’s regional semifinals, where they would host either Corona del Mar or Mission Bay. Hofman just hopes his team has something left in the tank. “I’m worried about being a little flat,” Hofman said. “We expanded a lot of emotional energy in the championship game.” The Spartans (28-3) perhaps have been the most talked about team after upsetting Price in the Division III-AA semifinals, and nearly overcoming heavy odds against highly touted Campbell Hall before falling in the championship game, 60-57 in overtime. La Canada’s playoff run didn’t go unnoticed as they enter today’s opening round of the Southern California regional playoffs as the No. 2 seed behind Lakewood Artesia High. Spartans forward Adam Malik scored 31 points in the loss to Campbell Hall and is averaging 29.2 points in his last four playoff contests. In its first trip to the State tournament, Hanford West will attempt to counter with quickness, athleticism and outside shooting. “We shoot the 3s pretty good and that’s our MO,” Hanford West coach Tom Caudillo said. Caudillo is banking on 6-foot senior guard Mohamed Fara to have a big game for the Huskies. Fara is averaging around 20 points a game this season and is the Huskies’ all-time leading scorer with just more than 1,200 points in three years. Center Scooter Coleman provides an inside presence for the Huskies. Coleman, a 6-foot-4 junior, is averaging 10 points, 12 rebounds and around three blocks per contest. La Canada’s defense is averaging just 45.3 points – a number that hasn’t gone unnoticed. “I know that they’re known for their defense and they’ve been holding teams to under 50 points pretty much all year and that’s a big concern,” Caudillo said. “We would definitely like to keep the tempo up and we need to shoot the ball well.” firstname.lastname@example.org (626) 962-8811, Ext. 4456 160Want local news?Sign up for the Localist and stay informed Something went wrong. Please try again.subscribeCongratulations! You’re all set! The CIF-Southern Section playoffs are always filled with feel-good stories. One can’t talk about this year’s playoffs without mentioning the La Canada High School boys basketball team.
1 Edinson Cavani Football statistics analysts WhoScored run the rule over a possible Arsenal transfer target. For more stats on the Gunners, check out WhoScored.com.The hectic festive period is nearly upon us, which means the transfer window is edging closer. Though big money deals are rarely pushed through in the New Year, on occasion there is a surprise sprung in the final hours of the winter window. This time around, that surprise could come in the form of Edinson Cavani.The Uruguayan is a reported target for north London giants Arsenal. While Christmas is the season to be jolly, Gunners fans are far from happy at the moment following a disappointing 3-2 reverse at Stoke City on Saturday. Despite the 4-1 thumping of Galatasaray on Tuesday, a pick-me-up is needed at the Emirates and the acquisition of Cavani would certainly lift spirits among supporters. His WhoScored.com rating from starts only in Ligue 1 and the Champions League this season sits at a commendable 7.17.While that is below Alexis Sánchez (7.87) and Danny Welbeck (7.50) using the same parameters for Arsenal strikers, Cavani is still widely regarded as a world class frontman.What stands Cavani in higher stead than his potential new teammates, however, is his goalscoring ability. The PSG star has developed a WhoScored.com strength of ‘finishing’ due to his ruthlessness in front of goal. From 19 starts in Ligue 1 and the Champions League, the 27-year-old has 12 goals to his name this term, only Alexis (12) matches that.There is a case to be made that Cavani’s career has stagnated somewhat since signing for the Ligue 1 champions. Firmly in the shadow of Zlatan Ibrahimovic, the former Palermo and Napoli has often been forced to play second fiddle to the Swede in the French capital.As a result, Cavani has failed to show the form that made him such a highly-rated offensive threat during his final campaign for Napoli. The Uruguay international netted 29 league goals in the 2012/13 season and was far and away the Partenopei’s best player that campaign, echoed in his WhoScored.com rating (7.70), the highest of every Napoli player and the fourth best in the whole of Serie A.Bar Alexis, Cavani is a cut above the striking options available to Arsène Wenger. The Arsenal boss may be able to call on his Chilean summer arrival, Welbeck, Olivier Giroud and Yaya Sanogo to spearhead the attack, but it’s fair to say Cavani would be a guaranteed starter under Wenger rather than a bit-part player.His determination would help create chances for Arsenal, provided he can rob the opposition of possession in dangerous positions, while his tendency to drift to the wings opens up space in the attacking third. With Alexis, Santi Cazorla and, when he returns from injury, Mesut Özil among those capable of operating behind the striker, each would profit from Cavani’s clever movement up front.A striker of his calibre drags opposition defenders out of position and with the attacking personnel at Wenger’s disposal, his players are more than capable of exploiting any potential gaps created by Cavani in and around the 18-yard box.Despite a turbulent 18 months with PSG, where he regularly battles with Ibrahimovic for the spotlight – and more often than not loses – signing Cavani could provide the much-needed boost Arsenal need in their current period of stagnation.For more stats on reported Arsenal target Edinson Cavani, click here to view his WhoScored.com player page
0Shares0000Back at the Bridge: Gianfranco Zola © AFP / IAN KINGTONLONDON, United Kingdom, Jul 19 – Gianfranco Zola was Wednesday named as assistant coach to new manager Maurizio Sarri, marking a return to the club where he spent seven years as a player, the Premier League outfit announced.Zola, 52, played for the Londoners from 1996 until 2003, scoring 80 goals, including the winner in the 1998 European Cup Winners Cup final. He also won the Super Cup, two FA Cups and the League Cup.“For me it is an amazing thing. I am very willing to work hard because it is going to be a difficult challenge but I am pleased to be here, and to work hard with Maurizio to be successful,” Zola said.“It would be great to be successful with Maurizio and for the club and I will give my best, as I did in the past as a player, so I will give my best in my new position.“I am very much looking forward to the challenge in general. I would love us to start well and we are all very excited to start this new adventure.”Zola also played club football for Napoli and Parma and won 35 caps for Italy.As a coach, he has managed West Ham, Watford and Birmingham City who he left in April 2017 with the team just above the relegation zone.0Shares0000(Visited 1 times, 1 visits today)
Mesut Ozil scores for Arsenal against Bournemouth Two goals in a first half minute were enough to give Arsenal victory at Bournemouth and put the Gunners back on course in the title race.It was an end to end battle between two exciting sides attempting to slice the other apart with intricate passing.Both teams needed the three points – Bournemouth to put themselves clearer of the relegation zone and Arsenal to close the gap on Leicester at the top to five points.But it was the home side who suffered the first cuts of the match when Mesut Ozil and Alex Oxlade-Chamberlain scored in quick succession to end an Arsenal goal drought that had lasted 328 minutes.Olivier Giroud nodded the ball down for Ozil to smash in the first and then Oxlade-Chamberlain doubled the lead moments later.A shell shocked Bournemouth, though, simply dusted themselves down and hit back immediately and Harry Arter forced Petr Cech to tip his fierce long range drive over the bar.When the sides returned for the restart, the hosts appeared determined to fix the wrongs of the first half and were almost back in the game through Adam Smith.Turning inside on the six-yard line, the defender’s effort crashed against the side netting.Then it was Arsenal’s turn to attack and Alexis Sanchez forced Artur Boruc to turn the ball wide of the post.But despite finding themselves presented with half chances, Bournemouth were struggling to find the back of the net.Arsenal continued to block and were able to keep their opponents at arm’s length, with Cech being largely untroubled in the Gunners’ goal.It was exhausting for both teams and managers Eddie Howe and Arsene Wenger made changes with just over 20 minutes to go.Francis Coquelin replaced Oxlade-Chamberlain; while a double substitution for Bournemouth saw Joshua King and Junior Stanislas replace Dan Gosling and Matt Ritchie.However, the cohesive unit that looked like it might cause Arsenal some damage earlier in the game had disappeared and the visitors seemed keen to defend their lead in the final 10 minutes, when Sanchez made way for Kieran Gibbs.Bournemouth continued to look for that elusive goal right up until the final whistle and finally tested Cech in the closing stages.Steve Cook’s shot produced a brilliant save and the goalkeeper then got down low to keep out Arter.Those shots aside, Arsenal never looked like surrendering their lead and the win puts them level on points with second-placed Tottenham’s 48. 1
It took me four days to realize that baseball season is finally over. That’s understandable since the season that ended this week with Boston murdering the Rockies has been going since 1952. Seriously, if it had, who would notice? It’s baseball, after all, an unchanging continuum and the only professional game where some fans actually knit, the only game where players can eat while they’re playing, a game where leaning on the dugout fence has been elevated to an art form, a game that I miss like I already miss summer. Call it my yearly rage against darkness. Still, it’s true. When baseball ends, early-evening darkness descends and I hate it. Which can only mean that I hate the tilt of the Earth on its axis and love it when spring training forces Japanese reporters to stand in bitter cold outside Yankee Stadium to show Hideki Matsui that they are worthy of some future small attention. AD Quality Auto 360p 720p 1080p Top articles1/5READ MOREGame Center: Chargers at Kansas City Chiefs, Sunday, 10 a.m.You got to love the Japanese for bringing their unyielding cultural imperatives to a game that was actually played between horrific battles during the American Civil War. In pictures and words, in the vast statistical archive of baseball, it is always summer and hot. We carry these images always, especially those who remember a time before kids played 10 different sports, when what you had between the end of school and the start of school was baseball. Or something like baseball with no umpires, no parents and 30 guys standing with their hands hooked in the tall chain-link along the first and third base lines saying terrible things about each batter’s sister in an effort to hurry the clock-free process and get their ups. You know, “Nicky, it’s your ups after Fat Dominic.” I spent summers like that, in the place where America came from, where it was born, along base lines and down in wood-floor, grass-smelling dugouts carved deeply with initials and obscenities. I frequently make far too much of this, of the game’s rich mythology, especially now when we’ve all noticed how the cynical owners use it to cover their tracks, to justify new ball parks and gloss over salaries that seem too big for talent so small. Still, it stands. This is what we have, the game and the game’s myth, what Joseph Campbell called “the secret opening through which the inexhaustible energies of the cosmos pour into human manifestation.” I believe that I am right in thinking that we still need both to help stabilize the shaky and brief history of a nation cut from whole cloth, a nation of human imports built on imperfect memory and Hollywood movies. Watch “Thirty Seconds Over Tokyo” to see how we came back after Pearl Harbor. Better yet, to understand this country, watch “The Pride of the Yankees,” a 1942 rendering of the life and death from ALS of the Iron Horse, Lou Gehrig. Filmed the year after his death at age 37, the film stars the legendary Gary Cooper and features the legendary Babe Ruth. It also elevates a baseball player to sainthood, following a singularly talented immigrant’s son from slums to the top of America’s game. Along the way he marries pretty Eleanor (played by pretty Teresa Wright) and hits two World Series home runs for an ailing little boy named Billy and, just when he had it all, he takes a fall like a champ. See him standing bent and diminished yet somehow taller than ever in Yankee Stadium on July 4, 1939, giving one of the greatest speeches ever delivered by an American, a speech that begins, “Today, I consider myself the luckiest man on the face of the Earth.” What else do we need to know about striving and modesty, about talent, sportsmanship, courage, and goodness, about behaving like a real American and facing death without flinching? And that’s just one of the enduring myths of a game codified by Alexander Cartwright Jr. (not Abner Doubleday) in 1845 and played ever since on the same 90-foot diamond that has produced more heroes than any war. A game whose relics could cause grown men to stand awestruck and wet-eyed with young sons at a Cooperstown exhibit staged a few years ago at an L.A. museum. In glass cases were the gloves, bats, caps, balls and shoes touched by Shoeless Joe, Don Drysdale, Cy Young, Jackie Robinson and Reggie Jackson along with a curious sign hanging above a $2 million Honus Wagner card stating that all baseball memorabilia is essentially worthless except for the value we attach to it. So tell me, what’s the value of national identity and the value of summer itself? I want to hear your comments. Connect with me at email@example.com, call 310-543-6681 or send a letter to Daily Breeze/John Bogert, 5215 Torrance Blvd., Torrance, CA. 90503-4077.160Want local news?Sign up for the Localist and stay informed Something went wrong. Please try again.subscribeCongratulations! You’re all set!
Donegal death notices for today, Thursday, August 17.Teresa BROWNE (née Hannon)The death has occurred of Teresa Browne (née Hannon), (Celbridge, Co. Kildare and formerly of The Heath, Scardaune, Claremorris, Co. Mayo / Donegal) August 16th 2017, peacefully, in the loving care of the staff at the Mater Hospital and surrounded by her family, Teresa, beloved wife of James and dear mother of Neil, Anne Marie, Claire, and Kevin and a devoted grandmother to Tommy, Fiona, Andy, Peadar, Declan and Tomás. Sadly missed by her loving family, sisters Pat, Catherine, Imelda and Carmel, brothers Brian, Joe and Oliver, sons-in-law Aidan and Steve, daughter-in-law Ailís, brothers-in-law, sisters-in-law, nephews, nieces, relatives and friends. Reposing at Cunningham’s Funeral Home, Ardclough Road, Celbridge on Friday evening (18th August) from 5 o’c to 8 o’c. Removal to St. Patrick’s Church, Celbridge on Saturday afternoon (19th August) arriving for Requiem Mass at 2:30 o’c followed by burial in Donacomper Cemetery. House Private, Please. Family flowers only, please. Donations, if desired, to The Irish Cancer Society.Dympna FOXThe death has occurred of Dympna Fox, Fanad, Donegal / Athboy, Meath / Drumcondra, Dublin. Sadly missed by her sister Lillian Conneely, Kildalkey, Co. Meath, all her nephews and nieces and extended family members.Remains Reposing at Aras Ui Dhonaill Nursing Home, Milford, Co. Donegal on Thursday, 17/8/17, from 6pm to 7pm. Funeral Mass on Friday in St. James’ Church, Athboy at 12 noon with burial afterwards in the adjoining cemetery. Cyril O’BOYLEThe death has occurred of Cyril O’Boyle, Breenagh, Glenswilly, Donegal.Removal from Eternal Light Chapel of Rest took place yesterday, Wednesday evening, August 16th, at 5pm to his late residence. Funeral Mass tomorrow, Friday, 18th August, at 12 noon in St. Columba’s Church, Glenswilly with burial afterwards in Killpheak Cemetery. Family time please from 11pm to 11am.Ernest LEEPERThe death has taken place in the Donegal Hospice of Ernest Leeper, Drumboe Upper, Stranorlar.Reposing at his residence from 6pm today, Thursday, August 17th. Funeral from there on Saturday, August 19th, at 2.30pm for Service in Stranorlar Parish Church at 3pm, with burial afterwards in the adjoining churchyard in the family plot. Family time from 10pm to 11am. Family flowers only please, donations, if desired, to Donegal Hospice care of Gibson Funeral Directors, Convoy or any family member.Joseph (Joe) HUGHESThe death has occurred of Joseph (Joe) Hughes, Drumgowan, Donegal Town, peacefully at Letterkenny University Hospital, surrounded by his family. Beloved husband of Mary, much loved father of Heather, Charlotte and Genevieve. Dearly loved brother of Martin, Shaun, Marie, Bernadette, Philomena and Margaret. Deeply regretted by his loving wife, daughters, brothers, sisters, sons-in-law, grandchildren, nieces, nephews, extended family circle and very many friends.His remains will repose at his home on Thursday, Aug. 17th, from 5pm. Funeral leaving his home on Saturday, Aug. 19th, at 10.15am for Requiem Mass at 11am in St. Patrick’s Church, Donegal Town with interment afterwards in the Abbey cemetery. Donations in lieu of flowers, if so desired, to the Oncology Unit, Letterkenny University Hospital, c/o any family member. Family time from 11 pm to 12 noon and on the morning of the funeral.Paul GALVINThe death has occurred of Paul Galvin, Dungloe, Donegal. Reposing at McGlynn’s Funeral home from 3pm tomorrow, Friday, August 18th, with rosary at 9pm. Funeral Mass on Saturday, August 19th, at 11am in St. Crona’s Church, Dungloe with burial afterwards in the adjoining cemetery. Family home strictly private.Donegal Death Notices – Rest in Peace was last modified: August 17th, 2017 by Elaine McCalligShare this:Click to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on LinkedIn (Opens in new window)Click to share on Reddit (Opens in new window)Click to share on Pocket (Opens in new window)Click to share on Telegram (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Skype (Opens in new window)Click to print (Opens in new window)Tags:obituaries
MESA, Ariz. — A’s potential starter Aaron Brooks struggled with his first opportunity of spring training.He didn’t make that mistake Friday in his second chance.What started out shaky turned into the longest outing of the spring by an Oakland pitcher. Brooks, one of the candidates trying to win a spot in the starting rotation, ended a bases-loaded jam in the first inning and completed four shutout innings in Friday’s 6-3 victory over the Colorado Rockies. He allowed three hits and two walks …
Share Facebook Twitter Google + LinkedIn Pinterest Brian E. Ravencraft, CPA with Holbrook & ManterTax planning is proving to be a bit more challenging than normal this year. Unless Congress acts, a number of popular deductions and credits expired at the end of 2014 and may not be available for 2015. The most popular deductions not available this year include, for example, generous bonus depreciation and expensing allowances for business property.As I write this in early December, Congress is working on and is expected revive some or all the favorable tax rules that have expired. We are hoping Congress will renew the “extenders package” for at least two years and not just for 2015. However, which actions Congress will take remains to be seen.Here are two important considerations to keep in mind for all farmers:1. Effective tax planning requires considering both the current year and next year — at least. Without a multi-year outlook, you can’t be sure maneuvers intended to save taxes on your 2015 return won’t backfire and potentially cost additional money in the future.2. Be aware of the Alternative Minimum Tax (AMT) in all of your planning, because what may be a great move for regular tax purposes may create or increase an AMT problem. There’s a good chance you may trip into AMT if you deduct a significant amount of state and local taxes, claim multiple dependents, or recognized a large capital gain this year.Here are a few other year-end reminders. As always, a qualified CPA can help you sort through the options and implement strategies that make sense for you. Section 179 and Bonus DepreciationBuzz continues regarding Section 179 of the tax code, especially since an extension for this provision has not been approved as of the writing of this article. Section 179 allows farmers to upgrade, replace or purchase new equipment and write off the full purchase price during the current tax year. The maximum deduction is currently $25,000, but is expected to be retroactively renewed for 2015 at $500,000.Bonus depreciation of 50%, which is an eligible deduction for new equipment purchases, expired in 2014, but much like the 179 expensing is expected to be retroactively restated for 2015. This type depreciation deduction needs to be weighed in conjunction with the 179 expensing as part of your overall tax planning.Keep in mind Section 179 and Bonus depreciation is not a permanent tax savings, but an accelerated deduction with limits. A CPA should be able to look at the farm’s records and make recommendations regarding purchases, trade-ins and the general ins and outs of Section 179. Maximize retirement plansSEP IRA stands for Simplified Employee Pension Individual Retirement Arrangement. SEP IRAs are established by employers on behalf of their employees, and they are a common way for self-employed individuals to maximize their retirement savings. Many farmers have purchased equipment over the past years and may not be in the market to upgrade. As an option, farmers should look to at funding and maximizing some sort of retirement plan as part of their overall wealth planning process. In addition, small businesses often take advantage of SEP IRAs as well in order to give employees the retirement-savings benefits they want.But the most important reason why the SEP IRA is such a strong retirement-plan option is that it allows farmers set aside significant amounts of money for retirement. In 2015, an employer can contribute up to 25% of each employee’s wages toward their respective SEP IRAs, up to a maximum of $53,000. For self-employed individuals, the 25% limit is applied after accounting for the impact of the tax deduction and associated self-employment taxes on earnings, leading to a slight reduction in the effective percentage. But even with these adjustments, people who work for themselves can put almost 20% of their net profits into a SEP IRA. Finally, another advantage of a SEP IRA is it can be funded all the way until the filing of the return, including extensions. For high-income earners, this retirement plan vehicle can be a huge advantage over the smaller limits of alternatives such as regular IRAs and SIMPLE IRAs. Ohio small business deductionVirtually all businesses are now eligible for a 75% tax deduction on the first $250,000 of business income ($250,000 for individuals with a filing status of married filing jointly or single and $125,000 for individuals with a filing status of married filing separately). This deduction was the centerpiece of a major tax reform package initiated by Ohio Governor John Kasich and approved by the Ohio General Assembly. House Bill 64 and Senate Bill 208 continued the business income deduction to 2015 and forward.The business deduction enables a business owner to deduct 75% of business income from the Ohio adjusted gross income (OAGI) they report on their Ohio personal income tax return. This 75% deduction is available on up to $250,000 of business income, meaning the deduction is capped at $187,500 for each investor or owner, with limitations based on filing status. The remaining business income will be taxed at a graduated rate up to 3%.The business income definition is broad and included owners of and investors in Ohio businesses structured as sole proprietorships, one-member LLC’s and pass-through entities (PTEs) qualify for this tax cut. PTEs include: partnerships, Subchapter S corporations (S-corps) and Limited Liability Companies (LLCs). Keep in mind business income also includes income from rental activities.New for taxable year 2016 and forward, the business income deduction will enable a business owner to deduct 100% of business income from the adjusted gross income they report on their Ohio personal income tax return. Tangible Property RegulationsAfter much of a build-up in 2013 and 2014 on the cumbersome implementation of the new tangible property regulations (TPR), the IRS on February 13, 2015 IRS Released Rev. Proc. 2015-20 (the Guidance) which softened the 2014 reporting requirements for most taxpayers.The guidance alleviated the need for certain taxpayers (with total assets of less than $10 million OR average annual gross receipts of $10 million or less for the prior three tax years) to file one or more Forms 3115 (Change in Accounting Methods) to implement the tangible property regulations. Most taxpayers were relived the new guidance exempted them from not having to perform the accumulative computation by being below the threshold (unless there was an actual benefit to do so).While the guidance alleviates the need to file one or more Forms 3115 in certain circumstances, it does not eliminate ongoing responsibility to ensure compliance with the new regulations (the new TPR regulations is over 300 of regulations and 200 pages of guidance). Therefore, farmers, still need to be aware of the new regulations and understand the ongoing consequences on their business.There is still work that needs done now in order to meet these requirements and it will impact any business, rental, farm, etc. that owns tangible property. CPAs and taxpayers should be scrubbing their tax depreciation schedules and fix asset class lives and bonus mistakes, while also looking at several other issues in regard to repairs and capitalization as they apply to de minimis safe harbor policies.Being compliant in these and all tax-related scenarios is vital. While now is a good time to be tax planning, it should really be an on-going process. Create a partnership with a CPA that is experienced and cares about your business stability and success and begin exercising year-round proactive tax planning. Brian E. Ravencraft, CPA, CGMA is a Principal with Holbrook & Manter, CPAs. Brian has been with Holbrook & Manter since 1995, primarily focusing on the areas of Tax Consulting and Management Advisory Services within several firm service areas, focusing on agri-business and closely held businesses and their owners. Holbrook & Manter is a professional services firm founded in 1919 and we are unique in that we offer the resources of a large firm without compromising the focused and responsive personal attention that each client deserves. You can reach Brian through the firm website.