Today starts a two-week period many farmers and sportsmen have been waiting for since last year: deer season.

Young and not so young hunters will be talking about their hunting experiences for years. For many, traditions have been passed down for generations.

At least this year the cold weather should not overload the coolers at our local processors. Hopefully everyone will have a safe and enjoyable hunt.

The real reason I want to talk about hunting deer is to promote a healthy relationship between sportsmen and farmers.

Each one needs the other to be successful.

Too many times we hear stories of hunters disregarding or damaging the farmer's property. There also is the other side of the coin, where we hear about farm owners who post "all" of their land and prohibit any hunting.

Sportsmen need to realize in many cases farms are posted because of a prior run-in with a hunter. In these cases, the burden is on the hunter to persuade the farmer to allow hunting.

I will provide two tips that I know have worked for others:

• Visit the farmer during the summer months and hunt groundhogs.

• Visit the farmer when he is baling hay or another labor intensive job and help out.

If a hunter does either one of these tips on a regular basis, more likely than not, you will be granted permission to hunt.

Hopefully some readers will try to encourage and promote a better relationship between sportsmen and farmers. A deer herd that is too large will not serve the needs of either party.

Since the end of the year is near, producers might want to discuss tax planning with a reputable accountant.Hopefully tax planning was completed already, but if not, there is still time.Planning revenues and expenses to maximize tax savings could prove beneficial. There are always some new wrinkles to the tax code that could impact farm operations.One source of revenue some grain producers have found useful is a Commodity Credit Corporation grain loan. CCC loans are very flexible for IRS purposes because they can be considered income or they can be considered a loan.Since it is now close to the end of the year, some producers might want to consider the benefits of a commodity loan. Some other producers utilize CCC loan proceeds to take advantage of early order or preseason discounts for crop inputs.Regardless of the use of the proceeds, CCC loans are a popular choice for operating capital.Commodity loans are simple to process and are normally completed within five working days of the request. Commodity loans cover all grain types, but the most popular seems to be corn and soybean loans. The loan rates for Butler, Beaver and Allegheny County crops are listed below.

• Corn — $2.13/Bu• Soybeans — $5.07/Bu• Oats — $1.41/Bu• Wheat — $2.33/Bu• Barley — $1.57/Bu

• Corn — $2.08/Bu• Soybeans — $5.07/Bu• Oats — $1.41/Bu• Wheat — $2.33/Bu• Barley — $1.57/BuThe interest rate for loans disbursed in December is around 2.5 percent. Commodity loans have a nine-month maturity date, and if feeding the grain, a repayment schedule will be established. If the grain is to be marketed, the producer can request a marketing authorization prior to selling. Other loan provisions are as follows:• Eligibility — Corn and soybean production on any farm. Conservation compliance rules do apply.• Terms — Matures in nine months and proceeds can be deposited directly into your account.• Repayment — Payments can be made at any time during the loan period.• Collateral — The grain pledged for loan is the collateral, it may not be fed or sold without first repaying a specific quantity or obtaining a marketing authorization.• Storage — Grain must be stored in an approved structure for on farm storage. Warehouse stored grains also are eligible if stored at an approved government warehouse.To summarize, commodity loans offer some advantages to assist producers in their marketing plans which might fall in place with tax preparation.Luke Fritz is executive director of the Butler County Farm Service Agency.