OCR Text |
Show Sun Times, December 19, 1979, Orrock presented estate program Farmers prepare land Kurt Fowers Attorney Craig Orrock presented a program on Estate Planning for Farmers at the stockholders meeting for Farmers Grain of South Davis County, has been farming with his dad, Wiley, all his life. Between the two of them they have 150 acres of irrigated cropland, Cooperative. 170 Mr. Orrocks presentation dealt with the problems that are encountered by farmers and ranchers in planning their estates. He used a slide presentation to discuss various matters, including the advantages of Revocable Living Trusts, the use of gifts in connection with an estate plan, and the advantages and disadvantages of incorporation vs. remaining unincorporated. He also discussed several ideas dealing with solving the problem of providing an for farming members of the family 'to carry on the family farm while at the same time equalizing the inheritance among the members of the family. Included in his discussion was a list of common mistakes made by individuals in their estate planning process, and ooportunity non-farmi- suggestions on how to avoid these pitfalls. Attorney Orrock ad- Clearfield Courier, December den Lomond Beacon, December 20, 1979, Page 12 Page 12 Hooper, acres of irrigated pasture, and 220 acres of native Kurt pasture. recently purchased an additional 20 acres of land and immediately set to work making improvements drainage, land leveling, and concrete-line- ditches. d and planning assistance for these improvements was requested Engineering from the USDA Soil Conservation Service (SCS) through the Davis Soil CRAIG ORROCK admitted to practice law in Conservation law. Mr. Orrock has had substantial experience both with the IRS and in private practice in the area of estate planning. dressed the farmers group last year, and proved so popular that he was asked to return this year to present his ideas more fully. A resident of Kaysville, Mr. Orrock is a native of Roy, Utah, and graduated from Roy High School in Kurt and Wiley own a scraper for land leveling so they started moving earth and building the ditch pads as soon as design work was completed. When the ditch pads were completed to grade, Kurt continued on the land leveling while Bingham Construction plowed and poured the concrete ditches. Approximately 2000 concrete ditches stalled. feet of was in- (SCD). The land was staked out on Oregon. Later he moved to Utah and worked as an estate and tax attorney at the Salt Lake IRS office. In 1976 he was admitted to the Utah State Bar, and is currently the tax partner in the law firm of Callister, Greene and Nebeker in Salt Lake, where he specializes in tax District required for concrete ditches. Soil for theJUtch pad was obtained from the land being leveled. Designs for land leveling and ditch lining were made at the same time. a grid for land 66-fo- A topographic survey was made by Red Rich; SCS Engineering Technician, and from this survey a land leveling plan leveling. was developed. Kurt approved a plan with of a foot fall per 100 feet in the direction of irrigation and no side slope. Ditches to be concrete-line- d were surveyed and laid out the same time the land leveling survey was made. A pad approximately one-fowide is high and ten-fefour-tent- et After the land leveling and concrete ditches were complete, a drainage investigation was made. This involved boring holes to a depth of five feet to find the type and texture of the soil and depth to the underground water. This information made it possible to determine direction water was moving and quantity of water to be expected. A drain line was planned and located to effectively lower the water table on the land. The drain lines were laid out and installed on a planned 1 9.-- 979, Page 1 2 7 grade about five and one-hla- f feet below the soil surface. The drain lines installed were corrugated plastic tubing with per- forations to allow infiltration of the water. About 2000 feet of drain was installed by United Enterprises, a construction company specializing in drainage. They have a unique trencher which is steered by an operator, but- the grade is maintained by laser control. The trencher can install as much as 900 feet of drain lines per hour, six feet deep. When all these improvements were completed, Kurt worked the land, fertilized heavily, and planted it to corn. This was a very ambitious project. Most farmers would probably spread the improvements over at least three years but Kurt and his dad, Wiley, are not most farmer ! They each own their own land, but they farm together using the same equipment and helping each other. Their motto could be Do everything to improve the land right ' now! v GRAVEL IS PLACED around drain Fowers in foreground. v, pipe by laying connection. Wiley machine-nea- r . 1966. He worked for the Internal Revenue Service for eight years as an income tax agent and estate and gift tax attorney. While working for the IRS, he attended Weber and Co liege State graduated with a bachelor degree in economics, in 1971. North He attended Western School of Law of Lewiston-Clar- k College in Portland, Oregon, while working for the Portland IRS office. He graduated from Law School in 1975, and was Write a letter to the editor 7 (,,' ,4 FLEXIBLE, plastic drain pipe moves up over laying machine operated by Brent Hatch. Kurt Fowers on tractor keeps hopper of laying machined filled with gravel. PERFORATED, WISER CYCLE SALES pipe in place GEDOO ma&O OK33Dl!. 5570 So. 19S0W., Roy Id. around plastic drain pipe connection. Wiley Fowers holds the as it is covered with gravel. GRAVEL IS DUMPED 125-224- 6. GOOD THROUGH DECEMBER Last Minute Christmas Gift: In tho lino for Husbands off ROT. UTAH CAFU of 0 TC3G O 3 'tl iCJ hUrf, Dc. Jlrt e PCSSMUZD C7T CUPPWG SHVICE VJGDGR PAINT CENTER 393-453- 1 222 W. 36th St., OgdM, Utah - For the discerning buyer A good selection of w&Q plaques, flower arrangements & clocks. MERRY CHRISTMAS! IME OF ja. SPORTSWEAR Merry Christmas from . . . 3 The Place for Fine Food & Good Service. Go COMPLETE SAKSCAXStEaCCSle 55 1 7 So. 1 900 W., Roy 825-876- RoDo S40S7 Sat., Dee. 22 Tol. Baza SOUTH 1SOO WHT HIMPOIIDSHIIH SOUARI . tom MIII'S e HASH e Pacific But e Facin' Rt 4414 Items for Motorcycles. accessor! 24th (todfaucrClc:! (KH3IDSIAKS) Others. GiftoFrcm iliVoG Thcro. MERRY CHRISTMAS & HAPPY NEW YEAR1 from Ed Cole. f.-- ny 3Dr::vlG:3?na 1955 W. 6700 So., Roy Tel. 825-981- 5 |