An Arkansas tree farm hosted a special Arbor Day event, planting a cherry bark oak in a local park. Fifth-graders from across the area were on hand for the festivities. For the 22nd year in a row, the Arbor Day Foundation named Hot Springs a Tree City USA.
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Jerry Cosgrove with American Farmland Trust explains why farmers and ranchers should start their estate planning now.
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Only properly documented, unexhausted fertilizer applied by prior owners may qualify for Section 180 expensing; broader nutrient-based claims carry significant legal and tax risk.
