. Cranberries; : the national cranberry magazine. Cranberries. satisfy the material partic pation requirement. Activ management simply means th making of business decision; other than the daily operatim decisions of the closely hel. business. Thus, the new rule demand less activity than actus material participation. Now would be an excellen time to review your estate, you will, your insurance require ments, etc. Failure to plan ma; mean that your family and heir will be forced to play under th old rules . . where losing oftei means selling the famil; operation. Proper planning cai] mean the di
. Cranberries; : the national cranberry magazine. Cranberries. satisfy the material partic pation requirement. Activ management simply means th making of business decision; other than the daily operatim decisions of the closely hel. business. Thus, the new rule demand less activity than actus material participation. Now would be an excellen time to review your estate, you will, your insurance require ments, etc. Failure to plan ma; mean that your family and heir will be forced to play under th old rules . . where losing oftei means selling the famil; operation. Proper planning cai] mean the difference between J family cranberry operation remaining in the family or beinri sold to pay estate taxes^ (Mark E. Batteraby'a ta\ columns have appeared in Aret] Development Magazine, Mari Floral & Nursery Times, Micnj Marketworld and many othe\ magazines. A tax and financia advisor, freelance writer ant columnist, his weekly column oi^ farm taxes is carried by mar than 45 newspapers.). y ^ ENGINEERING & IRRIGATION, INC. , Box 66, 11 Larchmont Laiic. Lexington, MA 02173 (6^) 862-2550< IRRIGATION EQUIPMENT DESIGNED ESPECIALLY FOR THE CRANBERRY INDUSTRY FOR EXAMPLE: Gorman-Rupp Self Priming Electric Sprinkler Pumps Proven Quick Couple Riser Ingersoll-Rand Water Harvest Pumps Aluminum Insert Coupling For 4" Poly Pipe Conlaci: Larchmont Engineering Phil Tropeano, President (617) 862-2550 (Call Collect) ® Contact: Bill Stearns, Plymouth, Mass. (617) 746-6048 (617) 2244554. Please note that these images are extracted from scanned page images that may have been digitally enhanced for readability - coloration and appearance of these illustrations may not perfectly resemble the original Portland, CT [etc. ] : Taylor Pub. Co. [etc. ]
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