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Show 16 Vernal Express Wednesday, October 23, 1996 Pheasant and quail hunt forecast by Dean L. Mitchell, Upland Game Program Coordinator Pheasant hunters in northern, central cen-tral and northeastern Utah should enjoy a better hunt than last year, when Utah's general pheasant season sea-son opens Nov. 2. Utah general pheasant season runs Nov. 2 through Nov. 17 through much of the state. One important exception is Utah County, where the hunt runs Nov. 2 through Nov. 8. The only areas of Utah County where the pheasant season runs longer are the Powell Slough and Goshen Warm Springs Wildlife Management areas, where the hunt runs Nov. 2 through Dec. 1 . Pheasant hunters in Carbon, Duchesne, Emery, Grand, Juab, Millard, San Juan, Sanpete, Sevier, Tooele and Uintah counties may also al-so enjoy a longer season, as the hunts in these areas run Nov. 2 through Dec. 1, with the following exceptions: In Tooele County, the James Walter Fitzgerald Wildlife Management Area closes to pheasant pheas-ant hunting Nov. 17. The area also is closed to dog training year-round. However, dogs may be used to located lo-cated and retrieve upland game during dur-ing hunting season. In Juab County, the. Mills Meadows Wildlife Management Area closes to pheasant hunting Nov. 17. OUTLOOKS Utah's most popular bird hunt is for ring-necked pheasants. Spring reproductive efforts were slightly above average for pheasants Keeping "family" in the family business It's harder than you may realize to keep a business all in the family. In fact, many family businesses never pass into the hands of the next generation, gen-eration, because they are forced to open their door to nonfamily members mem-bers to raise capital and acquire management expertise. Whether or not that happens to your family business depends on a number of factors, the most important of which is a well conceived business succession succes-sion plan, reports the Utah Association of CPAs. A business succession plan should address not only management succession suc-cession but transfer of ownership and estate planning issues as well. The absence of a succession plan can result in a grieving spouse or child being thrust into a business he or she knows little about and can jeopardize the financial stability of your business and the financial security se-curity of your family. Although the decision to keep "family" in the family business is generally a fairly easy one, the difficult diffi-cult part is deciding who should be the successor. Family tradition prescribes pre-scribes that children should be treated treat-ed equally, while business wisdom demands that a successor should be chosen based on ability, competence and experience. Therein lies the bifcst problem with succession planning. In choosing a successor, experts advise that you focus primarily on the needs of the business rather than on the want of family members. Ask yourself where the business is going and viho has the leadership fckitls and desire to get it there. Take an honest .k at cash person ' Mrength and sscaknesse. Keep in i , x i -A : Born and raised in Uintah County Successful buiinmman for 23 yt Alm operating ihin a budget. A tofmrotis person, with gnod management skill. A Strong dwate of highrt education. throughout much of Utah this year. In northern Utah good pheasant production is being reported by George Wilson, upland game habitat habi-tat development specialist for the Division of Wildlife Resources' Northern Region. An open winter meant good overwinter over-winter survival of birds in northern Utah. Good residual cover and just enough spring moisture to preclude ditch bank burning, combined with early summer rain, that delayed hay mowing until the later half of hatching, hatch-ing, resulted in improved nest success suc-cess and chick survival. The same conditions are found in central and northeastern Utah and hunter success should be better in all three areas this year, compared with 1995. There are noticeable more birds than two to three years ago. Hunting will be spotty in southern and southeastern Utah, where drought conditions have hindered reproduction. Jim Karpowitz, wildlife manager for the Division's Southeastern Region, reports hunting will be spotty throughout the agricultural areas of the region. Hunters who find areas of good habitat will find fair hunting. Other areas will yield poor hunting, at best. Overall, Utah pheasant hunters should concentrate on areas with remaining re-maining suitable habitat. Most of Utah's pheasant hunters participate during the opening weekend only. Those with persistence, persis-tence, and who hunt during weekdays, week-days, are usually successful in harvesting har-vesting birds. Do not expect the 1996 pheasant hunt to compare with the heyday of mind that the decision to work in the family business should be by choice and not by coercion. Encourage family members to recognize rec-ognize that joining the family business busi-ness is an earned privilege and not a right of birth. The company's future profitability depends on the hard work, experience, and perseverance of its owners. Timing is a critical element in any management succession plan. To ensure a smooth transition, a successor succes-sor should be chosen early on so that the founder has time to train and mentor the successor. Set a time frame for the implementation of your plan, and make every effort to stick to it. There are a number of ways you can transfer ownership of your business busi-ness to others including gifts of stock, buy-sell agreements, trusts and wills. Determining the best means for transferring ownership can be complicated and should involve in-volve an attorney and a CPA who specialize in family businesses. Keep in mind that a good succession succes-sion plan separates the issue of ownership own-ership from that of management or control. For example, in those family fami-ly businesses that have some children chil-dren who arc active in the business and others who are not, dividing the voting Mock equally among active and inactive children can have serious seri-ous repercussions. A suitable alternative alter-native might be to divide the company com-pany stock into two classes- voting and nonvoting-and to provide inactive inac-tive members with nonvoting stock. This arrangement allows them to benefit from the growth of the company, com-pany, even though they don't have control or voting rights. The Right Choice For Uintah County Commissioner -k -k -k -k -h pheasant hunting in Utah; too much habitat has been lost Division biologists are anxious to work with landowners desiring to improve and enhance pheasant habitat on private property. Funds are available through Utah's Wildlife Habitat Authorization Fund program for habitat and public access payments to interested landowners. Please contact the Division regional habitat manager in your area for more details. A brochure describing the program is available through all Division offices. of-fices. For hunters interested in pursuing California quail, scattered populations popula-tions are found throughout Utah. Main concentrations are found within urban areas along the Wasatch Front, east into the Uintah Basin, and southeast into the Carbon and Emery County areas. If hunting adjacent to urban areas, hunters should contact local authorities author-ities to determine regulations governing gov-erning the discharge of firearms. Gambel's quail are found in the southwestern corner of the state (in the Mohave Desert habitat of Washington County) and along Utah' s southern boarder. Because of drought conditions in this part of Utah, Gambel's quail reproduction this year has been fair, at best. Listening for calls is an effective way to locate quail conveys. Hunters in Emery County should be aware the Desert Lake Waterfowl Management Area is closed to quail hunting this year. Upland game hunters are encouraged encour-aged to review a copy of the 1996-97 1996-97 Upland Game Proclamation before be-fore going afield. Proper estate planning facilitates the orderly distribution of assets to the next generation, provides for the income needs of the surviving spouse, and lessons the tax burden on the estate. Estate planning is particularly par-ticularly important for those with a family business, since often most of the family's assets are tied up in the business. Although tax law permits individuals individ-uals to pass up to $600,000 to their heirs free of federal estate tax, the rates for amounts above that level start at 37 percent and soar to 55 percent on estates over $3 million. The good news is that with proper planning, estate taxes can be the easiest type of taxes to minimize, but you're likely to need a tax expert ex-pert to guide you. Once your succession plan is in place, it's important that it be reviewed re-viewed and updated regularly. Changes in tax laws, business conditions, con-ditions, and family situations are some of the factors that may make it necessary to revise the plan. Fall Horizons classes to begin There is still time to register for Utah State University's Personal Ancestral File (PAF) class which is . being offered this fall for the first time in the Basin. The PAF program was developed by the LDS Church to help users organize their family history data more efficiently. This class will be taught by David Hunt and will start on a beginning level. The cost is $50 with a 50 percent discount for seniors age 55 and older. Classes Mart at USU-RooscvcIl Tuesday, Oct. 29 at 7 p.m. and at USU-Vernal Tuesday, Nov. 5 at 7 p.m. For more information call USU at 789-3689 or 722-2294 ext. 242. Jfe M 9Bt 0ft 4Bt mttt rtk VBB ftyfi ijjp SJK For current UDOT 24 hour road conditions report General muzzleloader buck deer hunt opens Oct. 30 Utah's general muzzleloader buck deer hunt opens Oct. 30 and hunters are encouraged to prepare now, to help ensure an enjoyable experience. experi-ence. The hunt runs Oct. 30 through Nov. 7. Hunters who have not yet purchased pur-chased a muzzleloader permit will need to plan on hunting in the Division of Wildlife Resources' Northern Region, as this is the only region of the state where permits are available. Permits to hunt in the Northern Region should be available through the muzzleloader hunt, said Judi Tutorow, Division wildlife licensing licens-ing coordinator. Permits to muzzleloader hunt in the Division's . Central, Northeastern, Southeastern and Southern regions have sold out. Mike Welch, Division big game program coordinator, has some important im-portant reminders for hunters , preparing for the general muzzleloader muz-zleloader buck deer hunt: now's the time to obtain written permission' from landowners to hunt on properly posted private land. Hunters must carry the written writ-ten permission with them while on the property. to help deer hunters more easily locate regional boundaries, the boundaries have been changed to follow major roads and rivers. Some areas are now located in a different region than in years past. This may lead to confusion among hunters as they try to decide which permit they need for a particular area. All general muzzleloader buck deer hunt boundary questions can be quickly answered by studying the General Season Buck Deer Hunt Boundaries map in the 1996 Utah Big Game Proclamation and Hunting Guide, as well 4s reading the boundary descriptions on page 49. General muzzleloader buck deer hunt boundaries are the same as the general season buck deer hunt 1 y Ca'aeunaA at a low priceAX . ? Vertical Blinds N 1 "7 AO ncc Choose from WW ' I U O Ur r pyc or Fabric Styles VOmL !H Pleated Cellular LZh Shades Shades vCrf j 70 off 1 70 off yl 1 Wealsodo 1 II ' See our large selection of fabrics. Ill 71 1 2" wood B,inds 1 f U70 ust BRUK 60 off a in lYwTwIl Cv Largo selection of Ej Cellular Shades h i I Verticals llJfO. fifl0" WUWi lm CnO off Mini Blinds Premier Une 70SS Value Una boundaries shown on the map and described in the proclamation. Hunters who have not obtained a copy of the proclamation may do so by visiting hunting license agents statewide or Division offices in Ogden, Salt Lake City, Springville, Vernal, Price or Cedar City. Welch pointed out three popular areas now found in different regions re-gions than in years past: all of the Manti-La Sal National Forest is now in the Southern Region. the portion of the Fishlake National Forest, north of 1-70 and east of Highway 89, is now in the Southeastern Region. the area near Heber City, east of Highway 40 and south of SR 32 and SR 35 is now in the Northeastern Region. Those who planned on hunting in these areas but didn't obtain the 0 Re-elect :JJaDlk i Sentizz for State Representative District 55 w w w w 1 JMJIULHi'.'TfTl 111J n lit II icrgEaigji " I SALCO Wood Blinds proper permit to do so, will need to make new plans and hunt in an area within their permit boundaries. Hunters also are reminded that to speed the recovery of deer herds in the Book Cliffs and Henry Mountains, the three units in these areas are closed to deer hunting, The Crawford Mountains unit also al-so is closed to hunting during the general muzzleloader buck deer hunt. Muzzleloader hunters who'll be hunting in an area where a center-fire center-fire rifle hunt overlaps the muzzleloader muz-zleloader hunt are reminded they must wear 400 square inches of hunter orange fluorescent material on back, chest and head. Hunters are encouraged to check the Big Game Proclamation hunt tables and boundary descriptions, to learn if any of these units are in the vicinity of their hunting area. (Paid Political Ad) lASMoi'JSi 60u m 1800492-2400 rBt fic vfit Us fst "4 u ttifHisui mum i? miffiff riwii i |