53 "'"the Tapestry in Flowers: The keyiiote address at this years Winter Meeting See the back cover for more infonnation NEW HAMPSHIRE PLANT GROWERS ASSOCIATION December 1993 / Janiian,- 1994 Tapestry in Flowers: The keynote address at this years Winter Meeting See the back cover for more ififormation NEW HAMPSHIRE PLANT GROWERS ASSOCIATION December 1993 / Januan. 1994 -•<- -m. CALENDAR CONTENTS December DECEMBER 14-16 Nw England Small Fruit & Vegetable Conference and Trade Show. Sturbridge, MA, (508) 347-7393 DECEMBER 29 Con- necticut Nurserymen's Association (CNA) Annual Meeting & Exhibitors, Aquaturf Outing Club, Southington, CN, for in- formation (203) 872-2095. ]anuary lANUARY 5-7 CNA Landscape Techni- cians Program. (203) 872-2095 JANUARY 6-7 UNH Cooperative Exten- sion Christmas Tree Pes! Management Course, Keene State College, Keene, NH, for information Marsfiail Patmos at (603) 352-4550 lANUARY 11-13 ERNA Trade Show, Kiamesfia Lake, NY, (203) 872-2095 JANUARY 15-18 PPCA Technical Mini- lour of Gardens and Greenhouses in South- ern California, for information 1-800- 647-PPGA J^ JANUARY 12 New Hampshire ^^ Plant Growers' Association (NHPGA) and New Hampshire Landscape Association (NHLA) |oi«( VJinter Meeting, Granite Street Bar & Grill, Manches- ter, NH, information Peter van Berkum at (603) 463-7663 JANUARY 18-19 Connecticut Nurserymen's Association Combined Annual Meeting/ Educational Seminar, Aquaturf Outing Club, Southington, CT, for information (203) 872-2095 lANUARY 18-20 Congress '9A—the Landscape Ontario Horticultural Trade Association's annual trade show and con- vention, Copps Coliseum, Hamilton, Ontario, for information (905| 791- 2427 lANUARY 22 Conference 'The Connecti- cut River Valley Opening New Markets for Agriculture." Lake Morey Inn, Fairlee, VT. for information (603) 826-4800 lANUARY 27-29 New England Crows. Hynes Convention Center, Boston, MA; for information (617) 431-1622 Can you identify this insect? Answers on page 24. February FEBRUARY 3-5 Farm & Forest Exposition. Center of New Hampshire Holi- day Inn & Convention Center, Manchester, NH, for information Mary Ellen Pitman at (603) 271-3788 FEBRUARY 7-8 Rhode Island Nurserymen's Association 'Winter Meeting/ Trade Show/ Educational Course, Doubletree Inn, Newport, Rl. for information (508) 761-9260 FEBRUARY 23 Vermont Plantsmen's Association Annual Meeting. Holiday Inn, Rutland, VT: for information (802) 244-7048 FEBRUARY 24-27 The Rhode \sland State Flower Show, Convention Center, Providence Rl, for information Ken Lagerquist at (508) 761-9260 FEBRUARY 26-27 FTD Region One Convention, Newton, MA, for informa- tion Ray Savage at (603) 352-1155 Marcfi MARCH 5-6 Vermont Plantsmen's Asso- ciation Lawn & Garden Show, Sheraton, South Burlington, VT, for information (802) 244-7048 MARCH 5-13 Boston Flower Show, Bayside Exposition Center, Boston, MA, for more Massachusetts Horti- cultural Society at (617) 536-9280 MARCH 25-26 24m Annual University of New Hampshire Greenhouse Open House, Plant Biology and Thompson School Greenhouses, Durham, NH, for infor- mation Otho Wells at (603) 862-3208 April APRIL 27-MAY 1 Third Annual New Hampshire Orchid Society Show (AOS approved), Bedford Mall, Bedford, NH, for information (603) 654-5070 June JUNE 9-11 International Lilac Society Meeting, University of New Hampshire, Durham, NH; for information Owen Rogers at (603) 862-3222 FORUM INNOVATION— SMALL GROWERS CAN LEAD THE WAY Steve Taylor CLASSIFIED ADS NH NEWS ELSEWHERE IN THE NEWS 13 THERE'S ALWAYS ROOM FOR 15 A HOSTA Owen M Rogers MEMBER PROFILE 17 BLUE BELL- OPEN TO THE NEW COMPOSTING 25 A RECYCLING ALTERNATIVE Nancy E. Adams HIGHLIGHTS 25 OF THE 1993 TAX ACT Patricia M. Murphy WORTH REPEATING There's Life after Wal-Mart 28 T Growers 240 North Village Road, Loudon, NH 03301 (603) 783-9561 Fax (603) 783-9562 Tour Impatient Source Let Rough Brothers' expertise turn your greenhouse into a powerhouse — for profits. Call the experts at Rough Brothers for information and technical assistance on these quality products. Manufacturers of: • WhiteHouse • The International • Harvest House • The '2100' gutter-connected house • Free-standing poly arch houses • Techlite glazing • Ro-Flo benches • Ebb & Flo benches Distributors of • Alcoa Aluminum Fin Heating • Heating and ventilating equipment • Maintenance supplies, glass, parts ...and more Rough Brothers P.O. Box 16010, Cincinnati, Ohio 45216 rrm ROUGH BROTHERS I I 1 •800/543-7351 '/QUALin: ■ SELEQION : ■',& SERVICE" This Is What We Grow At Millican Nurseries. See our wide selection of trees, evergreens and shrubs More than 1,000 varieties available Delivery throughout New England Located in Chichester, NH (13 miles north of Concord) Call us at 603-435-6660. • TOP LINE TURF SEEDS • QUALITY GRANULAR GMF FERTIUZER • CUSTOM MIXING - OUR SPECIALITY • DOLOMITIC LIME • DELIVERY THROUGHOUT NEW ENGLAND In NE 800-624-2952 In VT 800-244-4628 FAX 802-893-2194 Grow wit fi the Best L.D INC. OLIVER SEED CO. P. O. BOX 156 MILTON, VERMONT 05468 December 1993/ lanuary 1994 11 Gtc*^ ^e\.^et For twelve years, Pleasant View Gardens has built a reputation for quality, service and reliability. Our aops are healthy and hearty because they're grown in an optimum environment, ana our newlv expanded green- house area of 4 aaes enables us to providie greater availability and more varieties. Contact us today about: \/ 1 ■ foliage aops ■ 4" annuals and paks ■ hanging baskets ■ plugs ■ cuttings ■ herbs lleascint^eui Scnxlens New England's fastest growing wholesaler! holiday aops foliage for interior design flowering plants large foliage plants and trees all your planting needs RFD 3, Box 3701, Pittsfield, NH 03263 Tel. (603) 435-8361 Fax (603) 435-6849 © Pleasant View Gardens 1992 ^^c- "Helping ^o\i To Grow" B.E SUPPLY GREENHOUSE SUPPLIES & EQUIPMENT Hemlock Rd. - Langdon Mailing Address: P.O. Box 0 Charlestown, New Hampshire 03603 Nu-Form Products • Pre-filled Flats &. Pots Restricted Pesticides 'Fertilizers • Kord Products ♦ Distributors for Plasti Form &. Plasti Vac • Distributors for Hyde Park &. Sunshine Soils 603-835-6930 fax: 603'835'2180 12 The Planlsman ■»?- ^ ELSEWHERE IN THE NEWS A Show Revived For the first time in 25 years, Rhode Island will have its own flower show. The Rhode Island State Flower Show (February 24-27) will be one of the first events held in the new convention center opening in Providence in mid-De- cember. Dave Jackson (who runs the very successful Far West Show in Se- attle) will be running the Rhode Is- land show as well. There are three levels of show space: the first will contain over an acre of landscapes and educational exhibits; the sec- ond, sales areas and smaller exhib- its (flower arrangements, etc.); the top has places to eat. The Rhode Island Nurserymen's Association is going to be deeply involved. Along with members' in- dividual exhibits, the association itself will have a booth and garden clinic (a trained horticulturist will answer people's questions); it's also planning some sort of hands- on demonstration (grafting seems the topic of choice). A great old show in a brand new center. For details: Ken Lagerquist at (508) 761-9260. A Fund Established (from New Horizons, the Horticultural Research Institute, fall, 1993). "We extend our appreciation to new HRI (Horticultural Research In- stitute) member New England Nurserymen's Association. NENA is establishing the New England Nurserymen's Association Research Grant with a minimum of $20,000, to be created with a percentage of the proceeds received from their annual trade show, "New England Grows," next scheduled for lanuary 27-29, 1994. In addition, NENA sponsored a 50/50 cash raffle at its summer meeting August 12 in Kennebunk, ME; the proceeds gen- erated $550 toward the new HRI fund. NENA was recognized at the HRI reception, held at the AAN Convention in Dallas, for its com- mitment to raising its members' in- terest in HRI's research grants." Can you identify this insecl? Answers on page 2A. A Branch Announced Griffin Greenhouse Supplies of Latham, New York, announced the opening of their new branch in Au- burn, New York, on September 20, 1993. This branch, located at One Ellis Drive, will service customers in western New York. This brings the number of Griffin locations to five: Latham and Auburn, branches in Portland, Maine, and Walling- ford, Connecticut, and the main of- fice in Tewksbury, Massachusetts. The phone number in Auburn is (315) 255-1450. Three Winners... The All-America Rose Selections for 1994 include two tea roses and a grandiflora. SECRET is a vigorous upright tea rose with 4 1/2-inch blossoms of softly blended pink with a strong fragrance of spice and fruit. Intro- duced by The Conard-Pyle Com- pany, this rose was hybridized by Daniel Tracy of E.G. Hill Company. It is the offspring of Pristine and Friendship. CARIBBEAN is a grandiflora growing to 4 1/2 feet and produc- ing 4-inch warm orange blossoms touched with yellow. Introduced by Jackson & Perkins, Caribbean was hybridized by Wilhelm Kordes, using Mercedes and an unnamed seedling. MIDAS TOUCH, a hybrid tea that can grow up to five feet, has blos- soms with "rich clear yellow petal crowns." "Its splendidly long, pointed buds spiral open to re- lease the scent of musk." Jack Christensen hybridized this rose from Brandy and Friesensohne. It is being introduced by Jackson and Perkins. ...and One That Went a Little Too Far (from 'Weekly Market Bulletin, October 20, 1993) Multiflora Rose was introduced in the 1930s and '40s by federal and state agricultural officials as a liv- ing fence, wildlife habitat, food source for wildlife, and an erosion control agent. While it does per- form those functions, it has be- come a serious weed across the Northeast. Now biological control is a pos- sibility. Researchers at West Vir- ginia University have identified a mite and a virus that have proven effective in controlling multiflora rose. The virus causes the rose ro- sette disease and is spread by the eriophid mite. A five-year research project was conducted to evaluate the effec- tiveness of the controls. At the beginning of the research, 30 per- cent of the plants showed symp- toms of the disease and one per- cent of the plants had died. At the end of five years, 94 percent of the plants had been infected and 88 percent had died. "While biological control is not fast, it does allow a landowner to clean up his land without the use of herbicides or costly mechanical clearing operations." ¥ December 1993/ lanuary 1994 13 AUSTRIAN PINE, 5-8' height Beautiful, Heavy, Connecticut Valley Nursery Grown. Growing 500 Acres of New England's Finest Trees & Shrubs flUr*4 4 ^^ en Trees Since 1929 ^ ^illane !f(tirsenes,"nc. 604 MAIN STREET, CROMWELL CONNECTICUT 06416 / PHONE (203) 635-5500 / FAX (203) 635-3685 HARNESS THE SUN!!! SUN-MATE FOR THE 90'S! r^ 1, 2, 3 TEMPERED GLASS SKINS OR G.E. LEXAN OR ACRYLIC PLASTIC PANEL SKINS. SINGLE TEMPERED GLASS LEAST COSTLY AND PERMANENT. TEMPERED GLASS ARCH RE-SKIN A SPECIALTY See our tempered glass re-skin at UNH. We were chosen for high light, low mainten- ance, and permanent performance re-skin. G.E. LEXAN AND ACRYLIC PLASTIC PANELS NEWOR RENEW. 10 YEAR WARRANTY BY MFGR. Lexan Re-skin packages for old glass or plastic re-skin, prefabbed, instructions, and plans for easy installation or labor installed. 'P^^jL THIS IS THE HEART OF SUN-MATE SINGLE TEMPERED GLASS LOWEST COST AND PERMANENT!! ADD 2ND 0R3RDSKINU\TER!! "PIGGYBACK" Re-skin 1, 2, 3 temjjered glass skins on old alum, glass greenhouses. Prefabricated package easy to install with plans & instructions or labor installed. Office Phone lAfiki A iiir>\/ ^nnniiii i^M ir^r ^/MtiinA kiw IKI/^ U.S. Patent Areaco<.e3i7WINANDY GREENHOUSE COMPANY INC. 935-2111 No. 4,658,339 NEW 2211 Peacock Road, Richmond, Indiana 47374 SUN -MATE TEMPERED GLASS "LOW SNOW" GREENHOUSES FROM $3.00 SO FT. EASY TO ERECT AND LIVE WITHI COMPLETE PREFAB. AND INSTRUCTIONS YOU CAN RE-SKIN OR ERECT WITH INEXPERIENCED LABOR AND "SAVE"!!! RENEW SUN-MATE RE-SKIN AND REPLACEMENT VENTS LESS INVESTMENT THAN WOOD 14 The Plantsman -»<- THERE 'S ALWAYS ROOM FOR A Hosta iA- Owen M. Rogers F Xirst .irst of all, do we pronounce it "Hoe-sta" or "Hoss-ta"? My preference is the former for, after all, it is named for the Austrian botanist and physi- cian N. T. Host (like Post). But Dr Host wasn't English was he? And when did English pronunciation ever make sense? Oh well, either way is better than the old-fashioned name of Funkia, and if you can't decide, then call it Plantain Lily. Regardless of your pronunciation, there's a hosta among the dozens of species and hundreds of varieties in this versatile genus for every garden. But what are the best conditions for growing them? Most gardeners think of hostas as shade garden plants, an epithet that they have rightly earned, but in nature, hosta grow at edges of woods, along streams, and in other spots that have more light than we normally think of as best. In fact, it has been my observation that while hostas will survive in dense shade, they will not thrive So everyone should continue to grow them in partial shade where they do well, but also try some in brighter sun. Most of the yellows will do much better in more sun than is in the standard recommendation. I was forced to consider this in my garden by hurricane Gloria. I had developed a nice (to my eye) collection of hosta leaf colors in a planting around the base of a white pine. After Gloria drastically pruned the pine, my hostas received full sun in the morning and half the afternoon. I was sure that would be the end of my collection, and sure enough, some weren't at all happy. The blue greens, e.g., Hosta sieboldiana 'Elegans', didn't hold their blue color as well as those growing in more shade, but the yellows have gloried in the new light of day. 'Sum and Substance' is huge and 'August Moon' has never looked brighter. It seems reasonable to conclude that others can stand even more sun. I'm slowly gathering more data, but it appears that moisture is the more important need and, when it is plentiful, a number of hostas can be grown in very open sites. The old H lancifolia and the big 'Krossa Regal' with its five-foot flower stalks (I've never been able to get the six feet that some catalogs promise) do very well in essentially full sun Admit- tedly, my trials have been small and they will need to be expanded This is how I'm doing it I'm planning to pot up some of the other yellows and some greens whose leaf patterns I like and set the pots in a series of trial locations The pots can be sunk in soil or mounded with mulch and given adequate moisture If they do well, I'll try them a little further out In the sun If they scorch, I'll move them into a little more shade When I devised this simple test, I didn't think about leaving the plants in pots permanently, but lately I've begun to wonder if it might not be nice to have a moveable garden. It could be set upon the porch in the spring, deeper into shade during the hot days of summer, and somewhere else when company is expected I'll admit that pots require regular watering and eventually a big hosta will outgrow the pot, but these do not seem like unreasonable re- quirements. (Then again, if it's your wife who may have to do some watering, check with her first!) Another underused group involves the dwarf hostas. While most gardeners seem to go for big, spectacular hostas, there is a place for the lovely dwarf species and varieties such as H. venusla, H. nakaiana, and cultivars like 'Tiny Tears' and 'Vera Verde'. In that perfect garden I'm going to have some day, there will be a special place for the miniatures. Perhaps they'll be on top of a three- foot wall nestled against a moss-covered stone or over- hanging a tiny watercourse. Or maybe the dwarfs would be good candidates for my pot garden where they could be set at eye level for the full enjoyment of their sum- mer bloom No matter how the new ones react to different condi- December 1993/ January 1994 15 ^ -*». tions in my dream garden, I'll keep the large woodland area because, after all, that is where many hostas do best However, it should not be solid shade Having found out that some hostas iiii*.ME04O4} . QUAUTY BLUECRASS . BLUECRASS- FESCUE BLENDS • LOW MAINTENANCE BLENDS • FENNCROSS BENTGRASS l»CT 203 ■i29 -6669 Dutributor For: tft&^^A OuUuUCT l-»00-243-OlS2 nb]«< IDEAL 22 Ihe Plantsman ■*^- €OMPOSTI]\G... A Recycling Alternative ■I*- Nancy E. Adams E, Invironmental activism is experiencing a renais- sance in the decade of the 90's. Issues such as solid waste and water resource management are receiving renewed interest as Americans begin to wrestle with these complex topics. In New Hampshire, solid waste is one of the tough- est issues facing us today. Landfills are being closed and tipping fees are steadily increasing. But efforts to divert material entering the solid waste stream can save money in avoided disposal fees and conserve valuable landfill space. One way to reduce our solid waste stream is through composting leaf and yard waste material. In fact, the State of New Hampshire passed a law effec- tive July 1, 1993, that such material may no longer be landfilled or incinerated. This act has prompted many towns to begin actively composting their "soft" leaf and yard waste material. Consider this: leaf and yard wastes comprise ap- proximately 18 percent of the annual municipal solid waste stream, but may be as high as 35-40 percent during certain times of the year. Can you estimate how much organic material you dispose of annually at the local landfill? I would like to suggest that many plant growers and landscapers can actively compost their leaf and yard waste and old plant material right at their facili- ties. The resulting humus material, although usually not rich in nutrients, is a valuable soil amendment and some growers are including compost in their pot- ting mix. Properly done, pathogens such as weeds and diseases are killed by the high temperatures achieved during active composting. To date, no New Hampshire state agency permits are required for yard waste composting, although large commercial composting facilities will need to comply with all local governmental regulations. Should you compost? What is needed in terms of equipment, land, and personnel? What other disposal options are available? Here are some points to con- sider. • Experience has shown that actively managing a composting operation requires a commitment on the part of the producer. Time, equipment, labor, and land resources must be allocated to this activity to ensure that the necessary steps are followed for success. • A suitable location must be selected. This ideally has a gentle two-to-four-degree slope, drains well, and can handle heavy equipment. It should be conve- niently located at or near the place of business. The amount of material generated will determine the size of the composting site. One acre can handle about 3,500 cubic yards of leaves, but most producers can manage with much smaller composting units. • Due to the nature of the ornamental business, more compost material may be generated in the summer and fall than at other times of the year — just when "free" time is at a premium. It is possible to stockpile some "green" waste material, but high nitrogen wastes, such as grass clippings, will give off unpleas- ant odors very quickly if not handled and composted immediately. A plan should be in place that outlines how the material is handled, by whom, and when. • Equipment can be very simple. A front-end/bucket loader and a three-to-four foot long-stem thermometer will work very well for most small-scale operations. Excessive brush and small woody materials may re- quire the use of a chipper or grinder, but these units can be rented when necessary. Sophisticated machin- ery can only be justified for larger commercial composting facilities. • Currently, most New Hampshire towns do not charge local landscapers and producers anything beyond the usual dump' fee to dispose of leaf and yard waste materials at the local transfer/landfill facility. This may change as communities revisit their disposal options. Once tipping fees are assessed, look at your opera- tion. Composting may become an attractive, cost-ef- fective alternative at your home site. • Composting, however, is not for everyone. Other op- tions include dropping off the wastes at local private or public composting facilities and paying the neces- sary fees. This may be time- and cost-effective for many businesses. Composting on-site where the waste is generated and promoting the ecological benefits of this activity to the client is another possibility in some situations. • Reduce the amount of material being generated on site. One way is to begin an educational program with the client to support leaving grass clippings on the lawn (which will recycle nearly one third of the ap- plied fertilizer). Clippings decompose quickly and re- search shows that this does not contribute to thatch buildup. This is just one idea; do others come to mind? If you would like to learn more about the mechan- ics of composting, the Northeast Regional Agricultural Engineering Service has produced an excellent 186 page On-Farm Composting Handbook. The handbook can be ordered through your local UNH Cooperative Ex- tension office for a cost of $15.00 per copy. Nancy E Adams is Extension Educator. Agricultural Resources. UNH Cooperative Extension, in Rockingham County Her address is PO Box 200, Epping, NH 03042 The phone number is (603) 679-5616 December 1993 / January 1994 23 '6 erry ffCill nurseries inc. A growing iradilion lince 1832 WHOLESALE ONLY Growers of Quality Hardy Plants Trees ■ Shrubs • Evergreens B<&B and Container Grown Cherry Hill Street West Newbury. Massachusetts 01985 508-462-6688 We welcome your visit! t ■SfC GREENHOUSE PLANTS CHRYS ANTHEM UMS NURSERY STOCK POINSETTIAS BULBS/ULIES GERANIUMS PERENNIALS CYCLAMEN SEEDUNGS AZALEAS PLUGS SEEDS D.A POSOCCO Greeahouse Plants - Nursery Stock Joseph Glannlno 56 Tuscano Avenue Revere, MA 02151 617-286-6541 (home) Fax 617-289-9412 Insect Identification Answers Vaqe 1 Parasitic Wasp Vaqe 1 3 Fhw^us Qnai Tftis ^aqe Aphid Mluitrations by Dr \amis Bafer, N.C.Slfl(<' U«ivfrsi(y Rfprinlfd from Wliitmirf PesI Management BuUelin, March 1993 STEENBURG & CALLIORAS THE AUCTION PROFESSIONALS, INC. ™ AUCTIONEERS: Archie Steenburgh 603/989-5690 Route 10, Haverhill, NH 03765 Peter Callioras, C.A.I. 603/868-1070 Calef Highway (Lee), Dover, NH 03820 A^ Featuring TVH QoW Forsythia the best of the new, hardy fofsythias, developed here by Paul Joly. Several sizes available. WINDSOR ROAD NURSERY RT. 2, BOX 884, CORNISH, NH 03745 Call /or an appointment: 1-800-491-3239 or send for a catalog Rooted cuttings &. potted liners of other hard-to-find shrubs & trees. Perennials & nursery stock, wholesale & retail. Landscape consulttng. 75 CHESTNUT HILL, RTE 190 STAFFORD SPRINGS, CT 06076 W. H. MILIKOWSKI, INC. GREENHOUSE SUPPLIES & EQUIPMENT PUNTS BULBS SEEDS ALL YOUR GREENHOUSE NEEDS GROW' WITH US Conn 203-664-5811 Out ol State 800-243-7170 h^ \>^ 600 Mamaroneck Ave. Harrison, NY 10528 Richard C. Zo*rb 72 Hawk*t*ad Hollow Nashua, NH 03063 603 866-8665 Garden Center TEL 625-8298 / fax 622-4073 Greenhouses Nursery Crati & Christmas Shop 656 So. Mamrrx^th Rid. (Rte.28A) Manchester NH 03103 24 T/ie P/flntswa« ■»!- i^ Patricia M. Murphy Highlights OF THE 1993 TAX ACT AFTER BARELY MAKING IT THROUGH CONGRESS, the tax bill President Clinton signed on August 10, 1993, was a compromise. Missing from the final bill was the broad-based energy tax, and in its place was an increase in the gasoline tax. Also missing was the investment tax credit many thought would help stimulate the economy. To see how the new law will affect you and your busi- ness, here's a brief overview of some of the newly enacted provisions. PERSONAL TAX RATES One of the most controversial changes creates two new tax brackets for high income taxpayers. The first is a 36 percent bracket for individual taxable income over $1 15,000 or $140,000 for joint filers. The second is a 10 percent surtax that translates into a 39.6 percent bracket for indi- vidual or joint income over $250,000. To ease the burden of the higher tax rates, those affected by the change will be able to make three an- nual installment payments of the additional tax that will be due under the new rates. HEALTH INSURANCE FOR SELF EMPLOYED Under the old law, self-employed individuals could claim a deduction for 25 percent of health insurance premiums for themselves and their dependents, whether or not they itemized their deductions or had medical expenses high enough to generate a tax benefit. This provision, which expired on |une 30, 1992, was retroactively reinstated and ex- tended through December 31, 1993. Taxpayers should review their 1992 individual income tax returns to see if they would benefit from amend- ing those returns to claim the deduction for the |uly to December period. INCREASED SECTION 179 DEDUCTION Under the old law, taxpayers could deduct up to $10,000 of purchases of tangible personal property used in a trade or business, instead of de- preciating those assets over a longer period of time. Effective January 1, 1993, the amount of the deduction increased to $17,500. AMORTIZATION OF GOODWILL AND OTHER INTANGIBLE ASSETS The new laws regarding amortization (which is comparable to deprecia- tion) of goodwill and other intangibles are effective as of August 10, 1993, and apply to the purchase and sale of businesses. In the past, the portion of the purchase price paid for goodwill generated no tax benefit for the buyer since it could not be depreciated or amortized. Conse- quently, the purchase and sales agreement often allocated part of the purchase price to specific intangibles that could be amortized, such as customer lists, covenants not to compete, etc. After years of IRS chal- lenges to these practices, the new law allows goodwill and other intan- gibles to be amortized over 15 years. Regardless of the actual life of the asset, the 15-year life applies. For example, if a five-year non-compete agreement is negotiated as part of the purchase and sale of a business. December 1993 / January 1994 25 ■^ -J«- the dollar value assigned to that agreement must be written off over 15 years. DEPRECIATION ON NON-RESIDENTIAL REAL ESTATE Non-residential real estate put into service in a trade or business after May 13, 1993, will be depreciated over 39 years, up from 31.5 years. Congressional think- ing on this change was that the extended useful life of property was more in keeping with the actual eco- nomic life of the property. However, the 39-year life also applies to improvements made to leased prop- erty, regardless of the term of the lease. In other words, if a taxpayer signs a five-year lease on a busi- ness property and invests $15,000 in improvements, those improvements have to be depreciated over 39 years, instead of the term of the lease. CLUB DUES, BUSINESS MEALS AND TRAVEL Effective January I, 1994, no deduction is permitted for membership dues in any club organized for busi- ness, pleasure, recreation, or any other social pur- pose. In the same vein, the deductible portion of meals and entertainment expense has been reduced from 80 percent to 50 percent effective for taxable years beginning after 1993. For travel expenses of a spouse to be deductible after 1993, the taxpayer must show that the spouse is an employee of the taxpayer's business and that the spouse's presence on the trip has a bona fide busi- ness purpose. These restrictions also apply to depen- dents and other individuals accompanying the tax- payer on business trips. TARGETED JOBS CREDIT The targeted jobs credit program allows an employer to generate tax credits by employing economically disadvantaged individuals and other "targeted groups". This program expired on |une 30, 1992, but was extended under the new tax law to apply to indi- viduals hired after June 30, 1992, and before Decem- ber 31, 1994. Generally, the credit is 40 percent of up to $6,000 of wages, or a tax reduction of $2,400. For summer help, the credit is 40 percent of up to $3,000 of wages, or $1,200. There is some paperwork in- volved in having employees certified as members of a "target group ". However, considering the tax savings opportunity, its worth pursuing. THE BOTTOM LINE Depending on your point of view, and your tax bracket, the new law is either a valiant attempt at tax fairness or legal extortion. In any case, readers are ad- vised to consult with their tax consultants to deter- mine exactly how the various sections of the law will affect them and their businesses, i' Patricia M Murphy is a principal with Atlantic Management Company, \nc, Orchard Park — Suite A-\2, Portsmouth, NH 03801 She can be reached at (603) 436-8009 Atlantic Management has been providing financial advisory services to closely held businesses for over 25 years WE SUPPORT MICHAUD Nurseries & Greenhouses^ Inc. Route 85 — PO Box 334 — Exeter, NH 03833 (603) 772-3698 Wholesale & Retail Nursery Annuals, Perennials, Nursery Stock, Landscape Supplies fc all IS or planting V "WHOLESAL Price List Available PERENNIAL - HERBS - WILDFLOWERS 80 Varieties in 6-cell packs UPS Shipping Available ROUTE 101 P.O. Box 26 Dublin^ N.H. 603-56^-8180 Annuals bedding Plants (6 cell packs) Zonal Geraniunis-4!^ ' p>ot Hardy Mums in season 3 1/^qt.pan Perenials available in 2qt. - 3qt. - 4qt. and 6qt. pots 26 The Plantsman CALL FOR QUALITY SOD AND SERVICE (%JSimBnSif ROUTE 3A LITCHFIELD. NH 1-800-556-6985 » Big Rolls with Roll-out Service » Convenient Farm Pick-up * Prompt Delivery Service WHOLESALE NURSERY TREES • EVERGREENS • SHRUBS 150 aaes of quality plants Write for catalog Member: MNA. NENA Millers Falls Road. Turners Falls. MA 01376 Telephone 413 863-2510 Jewarts NURSERY, Inc. ^cUS^ CANTERBURY, NEW HAMPSHIRE 03224 EXIT 18,1-93. 1/2 MILE TELEPHONE 1 -800-287-471 6 ^ SOD FARMS & WHOLESALE NURSERY. INC GROWERS AND DISTRIBUTORS: • NURSERY STOCK • GARDEN SUPPLIES • CHRISTMAS TREES •SOD PRUNERS ■ LADDERS > SPRAYERS ■ FORKLIFTS ■ PUMPS ^""^"^ ROUTE 116, P.O. BOX 540 CONWAY. MA 01341 413-369-4335 For Friendly, Courteous, Efficent, Technical Service CALL US AT 1-800-634-5557 FOR INFORMATION AND CATALOGS HOSE ■ TANKS ■ REELS ■ MOWERS ■ SAFETY EQUIPMENT December 1993 / lanuary 1994 27 ■^ -I*- WORTH REPEATING I There's Life after Wal-Mart Excerpts from a profile of Kennelh Stone, New York Times, October 24, 1993. .n the late 1980s, after spending more than a decade helping Iowa towns and businesses cope with change, a rising tide of phone calls and speaking invitations alerted Dr. Kenneth Stone that he might have the best data in the nation on what happens when Wal-Mart and other mass merchants move into a community. Since then the mild-mannered 57-year-old Iowa State University economist has diligently accumu- lated something even more pre- cious: insights into how local retail- ers can survive — even thrive — when Wal-Mart and its competitors, like Kmart, the nation's No. 2 retail chain, roar into town ...Typically, Mr. Stone starts his talks with a broad perspective Here, he told the garden shop own- ers they were seeing "the over-stor- ing of America," citing not just such mass merchants as Wal-Mart, but shopping clubs and "category killer" chains like Toys ^R' Us. "The rea- son I pick on Wal-Mart is that they are leading the way," he says In truth, Mr Stone does not so much pick on Wal-Mart and its ri- vals as pick over their strategies and use them as lessons Some ad- vice comes in the form of admoni- tions to learn what works, like stay- ing open on Sunday. Some advice centers on how to cooperate with the mass merchants, like signing agreements to service the equip- ment they sell And some comes down to blunt warnings, like don't try to undercut their price on items like disposable diapers or tooth- paste unless you are located far enough away that they are not rou- tinely checking your prices -he seems to have as many an- ecdotes as Wal-Mart does pro- ducts in a story designed to un- derscore the value of good labeling, he simply said he had never real- ized Wal-Mart catered to elderly shoppers by making price labels large enough to read without bifo- cals until he absentmindedly left his glasses in the car on a recent visit to an outlet in Iowa. Mr. Stone may entertain his au- diences, but his data often surprise them Wal-Mart and other dis- counters, for instance, attract more high-income customers than is com- monly believed. They've begun to offer better service too, using such tactics as hiring horticulturalists for their lawn and garden sections... "He reaffirmed a lot of things we knew we needed to know, "said Steve Tholen, whose family owns the Tholen's Landscape and Garden Center stores in Kankakee and Boubonnais, III. With 35 employees and just past $1.7 million in rev- enues, Tholen's now finds itself within a few miles of a Wal-Mart, a new Super Kmart, Venture. Target, three big home-improvement chain stores and three lumber yards, all of which are aiming at parts of Tholen's business. Mr. Tholen and his wife, Nancy, said Mr. Stone persuaded them that they had to spend more time checking competitors' prices and more time and money training em- ployees to offer customers expert advice Dr. Stone's favorite testimonial came from a hardware store owner who came to him after a meeting in Denver and said an earlier talk by Mr Stone had saved his business. The shop owner had been planning to quit when a Wal-Mart opened nearby but, after hearing Mr. Stone, he sought and won a contract to service power equipment sold by the discount store. He ended up with higher total sales, Mr. Stone said... POINTERS FOR SURVIVAL IN THE WAL-MART AGE 1. Stay Open Longer. Sunday often produces the highest sales per hour, extend evening hours in busy seasons. 2. Know Your Customers. Small retailers rarely study spending patterns; local colleges can help. 3 Give Cash Refunds. Mass merchants take anything back You must, too Write it off as advertising. 4. Be Smart on Pricing. Don't undercut on the 600 or so items Wal- Mart displays prominently Make more customers know you're often better on many others 5. Find Wiggle Room. Where Wal-Mart prices are higher, occasionally raise your prices to cover discounts on more price-sensitive items. 6 Don't Cut Advertising. Focus it on special services like free deliv ery, on-site maintenance, trade-in allowances. 7 Be Different. Stock unusual products and different sizes of com mon ones Pomt them out with clear, Informative labeling 8. Show Off. Use artful displays to encourage browsing and empha size your specialty. 9. Stress Customer Relations. People accept "I'll be with you in a moment," but hate being ignored. Solicit complaints Use videos to train employees 10. Rethink Employee Relations. Meet with employees frequently Share how you are doing Call them associates, as Wal-Mart does. 11. Draw on Allies. Join buying and marketing coops and use them as vehicles to get more help from distnbutors and suppliers 12. Go to Wal-Mart Frequently. Wal-Mart constantly improves Keep abreast of what you are against 28 The Planlsman The Mitsubishi Fuso 4WDFG. Built to work where others can't. There's always been a need for a need for a four-wheel drive, cab-over light-duty truck that can conquer sand, snow, steep hills, and ofF-road conditions. A real truck. The 127 HP, 11,600 Ib./GVW, intercooled, turbocharged diesel, MITSUBISHI FUSO 4WD FG, is exactly that truck. A cab-forward design with excep- tional front and side visibility lets the driver see over, and around, snow- plows. Up, and dovni, hilly terrain. And threatening conditions that conventional designs hide. Wheelbase options help maintain the original design integrity that's often sacrificed by unnecessary adaptions. A durable, rehable chassis, frame, and suspension system not only makes the ride smooth. But also protects the truck, the load, and yoiu" investment. And. accepts a variety of body and box options. It is a truck that has survived over 5,000 miles of threatening conditions in the Australian outback to finish the 1988 Wynn's Safari Rally Race when 50% of the entrants didn't. MITSUBISHI FUSO 4WD FG will work on those jobs that destroy ordinary, conventional trucks. ' -^ *.-.i: ->-■! 4> INTERNATIONAL LIBERTY INTERNATIONAL 1400 South Willow Street Manchester, NH 03103 Parts: 669-8524 NH WATS: 1-800-562-3814 MITSUBISHI FUSO ASSOCIATION OFFICERS THE 1994 WINTER MEETING « * * * * * President BOBDEMERS, |R. Demers Nursery & Garden Center 65& South Mammoth Road Manchester, NH 03103 625-8298 Secretatnj I lxea%urer CHRISTOPHER ROBARCE UN HATS AS Horticultural Facilities Manager Durham, NH 03824 862-1074 Dircdors ANDREA CAPRON Box 232 Center Ossipee, NH 03814 539-6030 BRUCE HOLMES PC Box 75 Center Tuftonboro, NH 03816 569-2127 HENRY HUNTINGTON Pleasant View Gardens RFD#3, POBox3701 Pittsfield.NH 03263 435-8361 BEN SHAMBAUGH Wayside Farm North Sandwich, NH 03259 284-6886 PETER VAN BERKUM 4 lames Road Deerfield, NH 03037 463-7663 ROGER WARREN Box 318 Meriden, NH 03770 469-3226 (HI; 448-61 10 IWI RICHARD ZOERB GloecknerS Company, Inc. 72 Hawkstead Hollow Nashua, NH 03063 886-8665 .he loint Winter Meeting of the New Hampshire Plant Growers' Association (NHPGA) and the New Hampshire Land- scape Association (NHLA) will be held on Wednesday, lanuary 12, 1994, at the Granite Street Bar & Grill, 50 Phillippe Cote Street, Manchester, New Hampshire. The keynote speaker will be Elsa Bakalar, noted garden de- signer, discussing "Tapestry in Flowers: Border Design in Color, Form, and Texture. " Other speakers include |ohn Bryant, Millican Nurseries, on "The Financial Side of Running a Business in the Green Indus- try;" Paul lames. Grounds Manager, Abex, on "Using Annuals in Large Scale Plantings — Which Plants, How to Use, How to Buy;"and Lynn Cohen, Sunny Border Nursery, on "Marketing Perennials in the Garden Center and for the Landscape." The speakers combine the interests of both organizations. For plant growers and owners of retail operations, the new ma- terial shown should suggest new plants to grow and promote. The financial and marketing talks will be useful to ev- eryone. At 8:30, there's registration, coffee and Danish (a brief busi- ness meeting will be held right after that); at noon, there's soup du jour, shish kebab, and carrot cake. There will also be plenty of time to socialize with friends in the association as well as with the landscapers. The price for all this is $19. per person if paid before lanu- ary 1 0th; it's $25. afterwards and at the door. Either way, it's well worth it. For more information, please contact Guy Hodgdon at 1-800- 639-5601. See you on the twelfth. NH PLANT GROWERS ASSOCIATION THE PLANTSMAN EDITOR UNH RESEARCH GREENHOUSES DURHAM, NH 03824 NON-PROFIT ORGANIZATION US POSTAGE PAID PERMIT NO. 43