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Midlands’ Comeback Coach MARK LONGACRE LEADS AT CHI HEALTH BY DAISY HUTZELL-RODMAN
A buffalo statue sits in Mark Longacre’s office at CHI Health Lakeside, a parting gift from Monument Health in Rapid City, South Dakota. The symbolism took him a while to appreciate: When a storm rolls in, the buffalo turns to face it while every other animal turns away. It suits a leader whose career has taken unexpected turns. Longacre taught special education and coached wrestling before earning a physical therapy degree from Mayo Clinic. Mentors nudged him into leadership, and he spent 14 years helping build and run Nebraska Orthopaedic Hospital, now OrthoNebraska, before opening an orthopedic hospital in Rapid City. Family brought him back to Nebraska. His older son, Matt Longacre, played in the NFL for the Los Angeles Rams and Arizona Cardinals from 2015 to 2019. His younger son is a nurse in Omaha. Since June 2024, Longacre has led CHI Health Lakeside in West Omaha and CHI Health Midlands in Papillion. Midlands marked its 50th anniversary this spring. He sat down with MBJ to talk about Sarpy County’s growth, rooting for the underdog and more.
SARPY COUNTY GROWTH BY TIM ROHWER SARPY GAINS MOMENTUM MAJOR PROJECTS FUEL GROWTH ACROSS THE COUNTY
The city of Bellevue is building a $110 million indoor waterpark, betting that Mattel’s best-known brands will draw tourists, hotels and new business. It’s one of many bets on growth across Sarpy County’s five cities, from new sewer lines opening southern Sarpy County for development to an industrial corridor Bellevue is building along Highway 34. SARPY ON PAGE 08
MBJ: You jumped from teaching to physical therapy. That’s an interesting transition. Mark Longacre: I grew up in a household where I had an intellectually disabled brother who was older than me, so I grew up around people with special needs. That was just life. When I got to college, I wanted to continue working with KAREN GIBLER, people who need help, working with families that
SARPY COUNTY CHAMBER
LONGACRE ON PAGE 06
INSIDE: WEALTH MANAGEMENT STARTS ON Page 20
• RETHINKING ESTATE PLANS • ROTH RULE HITS CATCH-UPS
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Business Journal Established in 1975
VOLUME 52, No. 45 OCTOBER 30, 2026
Another Bar Abruptly Closes
Publisher / CEO Andrea “Andee” Hoig
COCKTAIL BAR SHUTTERS AFTER LESS THAN A YEAR
Executive Editor Daisy Hutzell-Rodman
BY ANNA BLUMENTHAL
Editorial & Digital Content Coordinator Anna Blumenthal Sales and Business Development Jane Shinn Advertising Assistant Julie Whitehead 402-330-1760 mbj.com
CONTRIBUTORS
CREATIVE: Jalapeño Designs • Mike Cottrell Waking Words, LLC • Rob Killmer PHOTOGRAPHY: Debra S. Kaplan Monica Sempek Photography Roger Humphries Photography
Center campus and next to the Blackstone District. The building spent decades as the Marylebone Bar & Grill. Another Cocktail Bar in Midtown Omaha abruptly closed Oct. Rusty Harmsen opened the bar in 1971 with business partners 25, less than six months after it opened. Artie Abariotes, Tom Williams and Bill Pomeroy. The bar, at 3710 Leavenworth St., opened in May, replacing Harmsen, one of the Old Market’s earliest tenants, also True American Bar, which closed the same month. The space opened spots such as Mister Toad, Spaghetti Works and Billy did not sit vacant for long; new ownership rebranded it as Frogg’s. Another Cocktail Bar, though it remained under the same LLC, Built in 1931, the building first housed Canfield Cleaners No Coast Hospitality. before Irving Gossick turned it into the Wishing Well Lounge in The bar drew customers with its distinct 1970s aesthetic, 1940. Abariotes co-owned the Wishing Well when the business retro interior and vintage midcentury modern furnishings, went up for sale, and Harmsen bought the bar in 1970. including swag lamps, along with craft cocktails and a rear The bar originally carried a ski-lodge theme, with a round patio that hosted live music. copper-topped bar, a copper fireplace, plush carpet and booths The Auction Mill announced the closure Oct. 20 on Facebook, seating 60. advertising a short-notice, one-week liquidation sale of In 1972, the bar added a small kitchen that served signature everything in the building. The auction featured custom seating “hamburger reubens,” which used ground beef in place of and tables, a full barware and glassware assortment, decor, corned beef, along with a standard hamburger, fries and daily speakers, coolers, refrigeration and a large selection of sealed specials. liquor, beer and ready-to-drink cocktails. After Harmsen moved on, Bob Blankenship took over and Another Cocktail remodeled the bar in 1981, adding the Maverick Room, a Bar announced the dining and party room decorated with photos of the University closure on Instagram of Nebraska at Omaha campus and a mural of the school’s a few days later. “This Mavericks logo. A grand reopening followed. isn’t the goodbye we imagined,” the post read. “Making the For decades, the Marylebone drew regulars with its casual decision to close Another Bar has been incredibly difficult, and pub feel and festive annual St. Patrick’s Day display. it’s hard to put into words what this place has meant to us.” The Marylebone closed permanently in March 2020 amid the The owners gave no reason for the closure, and No Coast onset of the COVID-19 pandemic and the business challenges Hospitality could not be reached for comment. that followed. The space was later gutted and redeveloped into Despite its prominent location, the 2,304-square-foot True American Bar, which opened in May 2024. building has seen frequent turnover in recent years. It sits As of Oct. 22, the property had not been publicly listed within walking distance of the University of Nebraska Medical for sale.
EDITOR’S pick
SENIOR WRITERS: Dwain Hebda Kara Schweiss WRITERS: Tamsen Butler Wendy Jordan Michelle Leach Tim Rohwer Tim Trudell Michael Watkins PRINTER: White Wolf Web Dedicated to Robert G. “Bob” Hoig (1932-2019) Founder Zane D. Randall (1925-2006) Co-founder LeAnne M. Iwan (1932-1986) First News Editor The Midlands Business Journal (ISSN 0194-4525) is published weekly by MBJ Inc. and is available for $2.00 per individual copy, $99 per year (print + digital) or $60 (digital only). Editorial offices are 8709 F St. #113, Omaha, NE 68127. Periodical postage paid at Omaha, NE. POSTMASTER: Send address changes to Midlands Business Journal, 8709 F St. #113, Omaha, NE 68127. All submissions to the Midlands Business Journal become the property of the Midlands Business Journal and will not be returned. ADVERTISING 402-330-1760 or sales@mbj.com Written permission must be obtained from Midlands Business Journal and MBJ Inc. to post any of our stories or other published materials on a website. Under no circumstances, because of spamming potential and other issues, will permission be granted to transmit our stories by email. — The Publisher
Page 3 • October 30, 2026
Sincerely in Omaha
EVENT HIGHLIGHT
“THE BREAKFAST CLUB” STAR HEADLINES FUNDRAISER BY DAISY HUTZELL-RODMAN PHOTOGRAPHY BY ROGER HUMPHRIES Omahan Bruce Crawford’s fall film fundraiser happened Oct. 23, highlighting the enduring power of a medium that helps communities remember and preserve their shared history and culture in the Midwest. Proceeds benefited the Douglas County Historical Society. “It’s wonderful to raise awareness,” said Tom Neal, executive director of the historical society. “We get a lot of publicity and a lot of new followers.” The money covers the society’s general operating costs. Ticket buyers chose their seats and price points of $30, $40 or $50. This was the 55th event, and the film was one of the most popular to be shown, selling out within a couple of weeks of the event announcement. The crowd of around 600 people at Omaha Community Playhouse was treated to a screening of the 1985 classic “The Breakfast Club.” The evening officially started at 7 p.m. and featured a special appearance by, and Q&A session with, Anthony Michael Hall, who played Brian Johnson in the film. A meet-and-greet with Hall was held at 6 p.m. with those who paid extra. During the main event, Hall reflected on his storied career, expressing deep gratitude for his beginnings under the mentorship of the late writer-director John Hughes. He shared fond memories of working on “National Lampoon’s Vacation” and Hughes’ 1980s films “Sixteen Candles,” “Weird Science” and “The Breakfast Club,” noting how Hughes fostered a collaborative, intuitive set environment that allowed young actors to improvise and bring authentic humanity to their roles. “The Breakfast Club” remains a cornerstone of his legacy, and Brian Johnson is a favorite character for Hall and fans of the movie, although Hall himself noted he was more like Farmer Ted from “Sixteen Candles.” The sold-out screening blended nostalgia for a generationdefining film with personal insights from Hall while successfully supporting the preservation of local history in Nebraska. Those who want more information on Hall, his career and his visit to Omaha can read Daisy Hutzell-Rodman’s interview with him at mbj.com.
BRUCE CRAWFORD AND ANTHONY MICHAEL HALL IN CONVERSATION
HALL TAKES A PHOTO WITH A FAN
HALL AND ROGER HUMPHRIES
THE EVENT WAS SOLD OUT
TOM NEAL OF DOUGLAS COUNTY HISTORICAL SOCIETY (LEFT) AND SUPERFANS OF “THE BREAKFAST CLUB”
Page 4 • October 30, 2026
PEOPLE LINED UP FOR THE MEET-AND-GREET
HALL GRACIOUSLY SIGNED DOZENS OF AUTOGRAPHS
MBJ BUSINESS INSIDER
A weekly recap of current, relevant and breaking business news in the area
TOP THINGS TO KNOW
Send your business news to editor@mbj.com
OPPD CEO Fernandez Steps Down
Omaha Public Power District CEO Javier Fernandez will step down at the end of 2026. Appointed in 2021, Fernandez led regional energy strategy and economic planning. The board is currently finalizing an interim successor. Community leaders praised his transformational impact, urging continued energy infrastructure expansion to support ongoing metropolitan growth.
PEI opens North Omaha factory
Pacific Engineering Inc. opened a 150,000-square-foot facility at Omaha Airport Business Park, becoming the development’s first tenant. The manufacturer also secured a Navy prototype contract and received a $10 million recovery grant that helped fund a large milling machine. PEI plans to offer salaries averaging around $74,000 but has not disclosed expected staffing levels.
Stadium deal sets $106.5M cap
CNG to acquire OPC Direct
Central National Gottesman’s Lindenmeyr Munroe division will acquire Omaha Paper Company, recently rebranded as OPC Direct. Founded in 1961, the family-owned business provides wide-format packaging equipment and corporate supplies. The acquisition will integrate its operations into CNG’s North American distribution network.
Minden composites maker wins award
Minden-based Royal Engineered Composites won Nebraska’s 2026 Manufacturer of the Year award for innovation in products, processes and technology. The company also announced a $5 million plant project featuring a 23,500-square-foot expansion, $2 million in advanced equipment and 70 planned jobs. Statewide, manufacturing generates $19 billion in economic activity, employs more than 100,000 Nebraskans and exports over $7 billion in goods annually.
Childcare gap costs businesses millions
City Council approved a deal for Union Omaha’s stadium redevelopment on Oct. 27. The deal includes a soccer stadium, 300 to 350 apartments, and retail and entertainment space near 11th and Izard streets. The agreement authorizes, up to $106.5 million in stadium financing and another $10.5 million for public improvements. Groundbreaking is targeted for November, with the stadium expected to open for the 2028 season.
A Lancaster County report estimates inadequate childcare costs Lincoln’s economy $264.2 million in lost labor income and workforce disruptions. Supported by local government, business and community organizations, the findings highlight how limited access to affordable childcare creates staffing challenges for employers and restricts economic opportunity.
UNMC lands $82.5M in federal funding
OPPD power headroom under 100 MW
The University of Nebraska Medical Center received notice of 151 federal health grant awards and funding actions totaling $82.46 million in 2026. About $23.8 million supports new projects, while $58.6 million continues or supplements existing programs. Funding through agencies including the NIH and CDC supports biomedical research, clinical care, public health, cancer and infectious disease initiatives.
Boys Town breaks ground on childcare
Omaha Public Power District projects less than 100 megawatts of available capacity for new or expanding large customers over the next few years. CEO Javier Fernandez warned that developments requiring at least 2 megawatts could face constraints, potentially affecting major industrial and downtown projects. OPPD is evaluating generation additions through 2036, and future commitments or capacity changes could alter the near-term outlook.
Google pledges $6 million
Boys Town began construction on a 24,000-squarefoot early childhood development center at its Omaha headquarters. Plans include four preschool classrooms, two infant rooms and two toddler rooms, with care starting at 6 weeks old and before- and after-school programs. The center will also serve children who are deaf or hard of hearing, incorporating sensory-responsive design and visual communication supports.
Google pledged $6 million over 12 months for Omahaarea energy resilience and affordability initiatives through OPPD, United Way of the Midlands and community partners. Funding will support resilience hubs, home weatherization, utility-bill assistance, resource fairs, OPPD’s Greener Together program and workforce development. The initiative also aims to create pathways into energy-sector careers.
Bailey Lauerman merges with Turnpost
Rural index shows Nebraska slump
Omaha-based advertising agencies Bailey Lauerman and Turnpost announced a merger to expand their service capabilities and strengthen their competitive position. The combination brings together two established names in the region’s marketing and creative industries, consolidating resources and positioning the firms to better serve national clients from Omaha.
Acxion moves headquarters to Omaha
Foodservice sales and marketing agency Acxion Foodservice is moving its international headquarters from Odenton, Maryland, to Omaha. The company has secured additional space at 11117 John Galt Blvd., where construction is underway, and plans to pursue more local hires. Acxion already operates an Omaha office, and the relocation will expand the city’s role in its operations.
Creighton University’s October Rural Mainstreet Index found no growth in Nebraska. The state’s farm-price index fell 10.9 points, while its hiring index dropped 6.4 points. Agricultural exports declined $178.2 million during the first eight months of 2026 compared with the same period last year. Across the 10-state survey, nearly half of bankers said federal aid could help prevent farm-loan defaults in 2027.
UNL builds an ag-tech bridge
The University of Nebraska-Lincoln’s Spur Ventures initiative connects producers, startups, investors, researchers and students to accelerate agricultural technology development. Its November AgConverge event in Grand Island will feature farmers evaluating startup pitches for realworld agricultural needs. Spur also publishes independent Page 5 • October 30, 2026
assessments of emerging technologies, including their technical performance and affordability, with Nebraska producers contributing data and feedback.
Union Pacific posts 15% revenue gain
Omaha-based Union Pacific reported third-quarter revenue of $7.2 billion, up 15%, and net income of $2.08 billion, up 16%. Freight volume increased 6%, with other gains coming from pricing and operational performance. However, fuel expenses rose 69% to $1.04 billion, weighing on results. Diluted earnings per share reached $3.49, a 16% increase year over year.
USDA backs Nebraska fertilizer plans
The U.S. Department of Agriculture selected eight projects representing more than $1.34 billion in proposed fertilizer investments, including approximately $573 million in proposed federal funding. TalusAg’s multistate project could receive $99.8 million toward a $270.2 million investment to deploy 20 modular ammonia units. Nebraska is among the participating states, with two facilities planned, though their locations have not been announced.
Werner warns of fuel cost pressure
Werner Enterprises reported third-quarter 2026 revenues of $950.5 million, up 23% year-over-year. Non-GAAP adjusted EPS reached $0.16, reversing last year’s loss despite $0.18 per share in fuel and insurance headwinds. Truckload segment gains, boosted by FirstFleet, offset a 7% revenue decline and operating loss in logistics.
Valmont raises earnings outlook
Omaha-based Valmont Industries reported third-quarter sales of $1.10 billion, up 5.5%, and diluted earnings per share of $6.24, up 25.3%. Infrastructure sales rose 9.1% to $882.1 million, driven by North American utility demand, while agriculture sales fell 6.4%. Valmont raised its 2026 adjusted earnings forecast to $22.75 to $23.75 per share, citing stronger infrastructure market performance.
Fort Street work set for 15 months
Fort Street is closed between 120th and 132nd streets for a 15-month project to rebuild the Big Papillion Creek bridge, widen the road to four lanes and add sidewalks. The earlier-than-expected closure prompted traffic backups and concerns among nearby businesses, including Monolithic Brewing. Drivers are being directed to 132nd Street to reduce neighborhood cut-through traffic during construction.
A CLOSER LOOK
Midlands’ Comeback Coach
MARK LONGACRE LEADS CHI HEALTH MIDLANDS INTO ITS NEXT 50 YEARS LONGACRE FROM PAGE 01
needed help. Once I got into the teaching world, I loved the coaching aspect. I’ve always kind of been rooting for the underdog, so I love taking those kids, teaching them something new and having them show success. I liked the medical side of working with athletes, but I didn’t want to go to medical school, because that’s 10 more years of education. Physical therapy really stood out. When you’re a therapist, you’re doing something fairly similar. You’re taking an athlete who has been injured, working back into basic skills and advancing those skills until you get them back on the field playing. MBJ: You went back for a master’s degree in healthcare administration more than 30 years after you finished at University of Nebraska-Lincoln. What did you see from the therapy side that convinced you to move into administration? Longacre: I think moving into administration was more opportunity-based and mentor-based than the direction I had. I had a couple of good mentors that gave me some opportunities in leadership, and as I did those things, I liked it. It just gradually took me out of the clinical side. That clinical background has helped me understand what our frontline staff are going through on a day-today basis, because I’ve been there. MBJ: When you were in Rapid City, you built a rehab unit with a kitchen where patients practice making meals and rooms where families learn to provide care. What decision at Midlands carries that same therapist’s footprint? Longacre: For the last year and a half, we’ve been on a significant growth trajectory at Midlands, and we’re now starting to see some fruits of that. Therapy is a really location-specific profession. People like to do therapy in their home areas. We have therapy here and at our Bellevue clinic, but then it starts waning until we get out to Millard and Gretna and Elkhorn. So we see some huge opportunities to grow our therapy footprint in the Sarpy County area. MBJ: Speaking of Sarpy County, Midlands is celebrating a big year. Longacre: We’re unbelievably excited about our 50th anniversary. We have one employee that was here on day one of the hospital opening, and she’s still here. What we’re feeling is kind of a resurgence of Midlands and what Midlands means to the community. Sarpy County is growing, Papillion’s growing, and the need is here, the need is now to provide services that we haven’t provided here for a while, or to the level we’ve provided them. MBJ: You talk about having a soft spot for the underdog. This almost feels like an underdog story. If you’ve been in the community for decades, you’ve seen Midlands built up, then services waned, and then it got built up again. Longacre: You have to have a really committed physician base, which we have a really strong one here now, but we need to grow it. I think it’ll be exciting over the next six months, what we’re going to be bringing back from a service-level standpoint. I can tell you we are bringing robotic surgery to Midlands Hospital. Robotic surgery is typically performed by general surgery, urology, and gynecology providers.
Page 6 • October 30, 2026
MIDLANDS BUSINESS JOURNAL BY DAISY HUTZELL-RODMAN | PHOTOS BY DEBRA S. KAPLAN
There are hospitals, and then there are community hospitals, and Midlands really fits the bill of that community hospital. — MARK LONGACRE PRESIDENT CHI HEALTH MIDLANDS AND CHI HEALTH LAKESIDE We have a real niche opportunity to do something a little bit different than our sister hospitals in the Omaha market, and that’s the ability to focus on ambulatory care, that same-day type of service. MBJ: What is it about Midlands that makes it Midlands, and what makes Lakeside Lakeside? Longacre: What I feel with Midlands is a real sense of community. There are hospitals, and then there are community hospitals, and Midlands really fits the bill of that community hospital. Many of the employees come here and stay here, and that says a lot for the culture. They’re very close-knit. (Editor’s note: There are about 260 employees at Midlands) Lakeside is now considered one of our academic hospitals, which creates a different environment. For a long period of time, that area of town was the major growth area of Omaha. Midlands is now starting to serve that purpose. MBJ: You spent 14 years at OrthoNebraska, and you went from chief operating officer to chief strategy officer. It’s just a few miles from Lakeside’s new orthopedic center. What do you know about having them as a competitor that someone who’s never worked there wouldn’t? Longacre: I spent 14 years at OrthoNebraska because I believed in the vision and the mission they had. I thought their surgeons were top-notch, and they’re a very strong competitor. Probably the reason I left was a yearning to work on the academic side of healthcare. What we’re doing here is bringing the academics back into our model. When you’re working with residents and doing research, you’re able to attract a different type of surgeon. We are attracting some unbelievably strong talent into the surgeon ranks. MBJ: You also serve on boards here in Sarpy County, the fastest-growing area in Nebraska. What is it about this area that you find so special? Longacre: I just think Sarpy County is special. Sometimes it’s just a feel you get. There are really down-to-earth people here who want to see things grow and ask how they can help. My advisory council here at the hospital is people who are fully committed, from the fire chief to a retired police chief to people with Habitat for Humanity and people with Werner. I know how much the hospital needs the community to grow and succeed. It’s a win-win for all of us.
QUICK FIVE What’s the best Husker game you ever saw in person? “It was the Rose Bowl game in (2002). I took my boys, who were young at that time. Even though we lost, being with my kids in that environment … I still have tickets to (home games), and my younger son and I go to many of them together.” Best thing a patient has ever taught you in PT? “Empathy. You have to understand where the other person’s coming from, and you can’t always dictate. You have to kind of go on a journey with them sometimes.” What do you miss about the Black Hills? “Everything. We went there thinking we were going to go for three years, and we stayed almost seven. I could leave my office and in 15 minutes be in a stream fly fishing. That can be unbelievably relaxing when you do stressful work.” What is the one thing you do before going into a big, nerve-racking meeting? “I take a major deep breath and tell myself I’m prepared. I go in like turning on the faucet, completely open-minded about what the conversation might be, because you don’t know.” What’s your coffee order before a 7 a.m. meeting? “Nonfat latte.”
MBJ: CHI Health is now part of CommonSpirit, which is headquartered in Chicago. What decisions get made locally, and what still gets made above you? Longacre: We’re a national organization of 150-some hospitals. A lot of decisions get made above me, things like budgeting, productivity expectations and overall system strategy. Where we can make a difference at the local level are the things that involve the community, and how we identify what programming we need at this hospital. MBJ: When you’re sitting here in this office, smack in the middle of old Sarpy County, what do you think about in regards to being a community hospital? Longacre: One of our missing components is related to this campus. How do we bring more people onto campus, not just from a healthcare needs standpoint, but to create a little bit more of a destination? We’ve talked about getting somebody interested in putting pickleball courts out on our lawn. How do we create a coffee shop where people out walking could stop for coffee and a bagel, just because it’s here, not because they need the hospital?
Page 7 • October 30, 2026
Daisy Hutzell-Rodman is the executive editor of Midlands Business Journal. E: daisy@mbj.com P: 402-915-7551
FEATURE
Sarpy Gains Momentum
SARPY COUNTY GROWTH
MAJOR PROJECTS FUEL GROWTH ACROSS THE COUNTY SARPY FROM PAGE 01
KAREN GIBLER
PRESIDENT AND CEO SARPY COUNTY CHAMBER OF COMMERCE
RUSTY HIKE
MAYOR CITY OF BELLEVUE
LISA SCHEVE
EXECUTIVE DIRECTOR GROW SARPY
“From one end of Sarpy County to the other, we’re witnessing substantial growth and development across both the public and private sectors,” said Lisa Scheve, executive director of Grow Sarpy. “Each project is another building block that strengthens our local economy and enhances quality of life.” The 100,000-square-foot Mattel Wonder Indoor Waterpark, northwest of the U.S. Highway 34 and Kennedy Freeway interchange, is being built in collaboration with Mattel and American Resort Management. The park will anchor Bellevue’s Good Life District and is set to open in late 2027, with year-round attractions built around brands such as Barbie, Hot Wheels, Fisher-Price and Uno. Bellevue’s park will be the first of Mattel’s planned waterparks to open, giving the city a head start on tourism, said Bellevue Mayor Rusty Hike. “It’s going to be huge for Bellevue,” Hike said, adding that a revenue study projects the waterpark will succeed. Gretna is also expected to land Nebraska’s first Buc-ee’s. The Texasbased chain has proposed a 74,000-square-foot travel center with about 100 gas pumps on a 43-acre site southeast of the Interstate 80 and Highway 31 interchange, directly south of the Nebraska Crossing outlet mall.
Private and public money
Private investment is coming from both new and existing businesses, Scheve said. “Eaton’s investment in Bellevue is a good example of new investment coming into Sarpy County, while Omaha Steaks’ expansion in Papillion demonstrates the continued investment we’re seeing from companies already located here,” she said. “Both are important: we want to attract new employers, but we also want to create an environment where our existing businesses can continue to invest and grow.” Public investment matters too. Scheve pointed to the Sarpy County & Cities Wastewater Agency. “The first phase of that system opened portions of southern Sarpy County for development,” she said. “That took years of planning and leadership among our local governments, but is now creating opportunities for growth.”
Five cities, five stages
Growth is reaching all five of the county’s cities: Bellevue, Papillion, La Vista, Gretna and Springfield. “We have seen accelerated growth in Gretna, (in) Springfield, and continued growth in the other three cities,” said Karen Gibler, president and CEO of the Sarpy County Chamber of Commerce. “Key growth is impacted by locations, amenities, activities, and quality of life.” “Growth looks different across each of our five communities and the county, and I think that’s one of Sarpy County’s strengths,” Scheve said. “Each is at a different stage of development and has different assets, available land, redevelopment opportunities and infrastructure that influence where and how growth occurs.” The five cities work well together and with the county to help southern Sarpy County grow, Hike said. “Each city is unique and I think Bellevue’s availability to interstate access, two railroad lines and the Missouri River really allows us to create some very needed businesses to bring in good diversified jobs,” he said. “We already have the largest employer in the county, which is Offutt Air Force Base, we’re bringing in a tourism segment with the waterpark, the REACH project (a defense and technology hub) will bring in high-tech job opportunities, and with our Inland Port Authority we fully expect to add many industrial type businesses along Highway 34.”
Planning ahead
Years of planning and infrastructure investment by county and community leaders played an important role, Scheve said. “Growth is certainly market-driven, but our preparation for that growth has been intentional,” she said. That preparation seems to have paid off. “Things we have not seen three years ago that we see today is a higher interest from outside developers wanting to know more about Bellevue,” Hike said. “Some of the land that has never been developed like on the corners of 36th Street and Cornhusker Road, 42nd and Highway 370, 25th and Chandler, and various other infill lots around town are being platted and built on. More and more people are using our parks because of the continued improvements Bellevue is making like all-inclusive playgrounds.” EATON RENDERING
Page 8 • October 30, 2026
MIDLANDS BUSINESS JOURNAL
Housing and multifamily development have grown significantly over the past 18 months, Gibler said. “With this growth, school districts are planning for new locations, additions and upgrades to current facilities,” she said. “Additionally, with population growth we are seeing a nice increase in business growth.”
Managing growing pains
Growth always brings concerns about growing pains, but officials say the county and its communities are staying out in front of them. “We are currently working on Mission Avenue and replacing all the underground utilities, improving the streetscape, and making it more pedestrian friendly,” Hike said. Traffic flow has improved on 36th Street between Platteview Road and Highway 370, he said. The next phase will widen 36th Street and replace the bridges at Highway 370 and Cornhusker Road. The state is resurfacing Highway 75, and the county is expanding Platteview Road from Highway 75 to 42nd Street, a project expected to finish by 2028, he said. “Bellevue has also brought water and sewer all the way through the Highway 34 corridor with the capacity for much growth,” Hike said. “Bellevue is covered by four different school districts and many of these projects are divided up between the schools so I think that helps absorb the student population. We also have two private school systems in our city.” Scheve called the county’s rapid expansion “a testament to our strong economy and business-friendly environment.”
“However, with this level of growth, we’re also facing some natural growing pains,” she said. “But one of Sarpy County’s strengths has been the willingness of our communities, the county, utilities, school districts and other partners to plan ahead and make significant investments to support both current and future growth.” Gibler said the county and all five cities stay on top of growth and projections. “They have great communication and will continue to forecast the upcoming developments across the county,” she said. “It is impressive to see the communication and coordination.”
Looking ahead
“The investment I would like to see in the next three years would be the continued growth of the entertainment district around the waterpark and hotels, the REACH project, Olde Town Bellevue, and the Fort Crook Road corridor,” Hike said. Bellevue will also keep investing in parks, active mobility and streetscaping, rebuild the Fort Crook Road Bridge, set a plan to replace the Bellevue Bridge and continue building out the American Heroes Park plan, he said. Scheve said the bigger test is whether planning keeps pace with what the county will need decades from now. “Roads, sewer systems, utilities and schools can take years of planning and significant investment,” she said. “That’s why it’s important that we’re not only responding to the growth we see today, but planning for what Sarpy County will need 10, 20 and even 30 years from now.”
SARPY COUNTY’S FUTURE STARTS HERE. Prosper 2032 is a community-driven investment initiative focused on strengthening local businesses, developing talent and building a more competitive Sarpy County.
HELP SHAPE WHAT’S NEXT. INVEST IN PROSPER 2032. LEARN MORE AT www.sarpychamber.org/prosper-2032
Page 9 • October 30, 2026
FOCUS SECTION
Small but Mighty
SARPY COUNTY GROWTH
NEBRASKA’S FASTEST-GROWING COUNTY BUILDS BIG
These projects continue to build on Papillion’s daytime employment options, diversify our housing options, educate our next generation and strengthen our tax base. — DAVID BLACK MAYOR CITY OF PAPILLION
BY MICHELLE RENNE LEACH Sarpy County covers just 238 square miles, the smallest land area of any Nebraska county, yet its population grew from 190,604 in 2020 to an estimated 208,303 in 2025. That 9.3% jump makes it the state’s fastest-growing county. Hard-to-miss infrastructure projects are keeping pace, paving the way for new business investment, sector growth and jobs, along with the improvements that help “sell” the region to the next generation of employers and residents. The county is putting at least $100 million into a new east-west expressway, and its cities are lining up the jobs, housing and commercial space to follow.
Papillion Mayor David Black pointed to the quality-of-life improvements that come with the four-lane South Sarpy Expressway, extending from 10th Street west to 42nd Street near Platteview Road. The county’s official website stated this project is a strategic piece of the county’s long-term plan for an efficiently designed east-west corridor in the southern metro. Funded through county revenue and a bond package for road projects, the expressway is estimated to cost $100 million to $113 million, with phased construction through 2028. “Papillion is conveniently located between Omaha and Lincoln, and the expressway will further improve commutes for residents living in the southern areas of Papillion,” Black said. “The expressway will also create new access points to the community, which could
SCOOTER’S GROUNDBREAKING
Page 10 • October 30, 2026
Having locations that can meet a company’s needs and development timelines is an important part of remaining competitive. — LISA SCHEVE EXECUTIVE DIRECTOR GROW SARPY
become hubs of new commercial activity.”
Easing Gretna’s pinch point
Rapid growth in western Sarpy County, along with population growth in Douglas County and business expansion, has created a pinch point in Gretna for traffic heading to Interstate 80, with Highways 6, 31 and 370 running through the city, said Gretna Mayor Mike Evans. The Western Sarpy Transportation Enhancement Plan guides roadway development with a focus on 2050, including a planned interchange at 192nd Street and I-80, said Gretna City Administrator Paula Dennison. “People don’t realize how important that is for our community, as far as public safety,” Evans said. “The traffic through our town is really increasing ... that was one of the priorities of this.”
retail, dining, housing and recreational space, according to Black. Black’s commercial highlights include the 61,000-square-foot Oppidan Connect Data Center; the nearly $40 million, 154,000-square-foot Scooter’s Coffee distribution center; Midwest Laboratories’ 176,000-square-foot redevelopment of the former Infogroup building site; and Omaha Steaks’ $20 million, 40,000-square-foot product safety facility. He also pointed to more than 1.1 million square feet of new industrial flex space coming online in four warehouses at R&R Commerce Park and Infinity Industrial Center. Scooter’s and Omaha Steaks alone expect to add 100 and 75 jobs, respectively, with their expansions, Black said. “These projects continue to build on Papillion’s daytime employment options, diversify our housing options, educate our next generation and strengthen our tax base,” he said.
Building for business
Transportation projects shape where companies choose to grow, said Lisa Scheve, executive director of Grow Sarpy, the county’s economic development nonprofit. “The South Sarpy Expressway is an important piece of the county’s long-term growth and infrastructure planning,” she said. “As development continues, we need a transportation network that can support that growth and create opportunities for the future.” Businesses are weighing how to move their products, how their employees get to work and what support is available for their operations, Scheve said. “The expressway has the potential to improve those connections,” she said. Grow Sarpy is working through its next strategic planning process to shape future priorities. Scheve said the group will keep focusing on understanding company challenges, identifying opportunities to grow from within and developing sites. “We need to continue working with our communities, the county, utilities and development partners to identify and prepare sites for future investment,” Scheve said. “Having locations that can meet a company’s needs and development timelines is an important part of remaining competitive.”
Papillion’s payoff
Papillion is already seeing results. Black listed several economic development wins for the city from the past 18 months. “Urban Waters missing middle neighborhood (is) currently under construction in downtown Papillion, redeveloping the old Papillion Public Works site into 44 residential units,” he said. “Missing middle” refers to multiunit housing that offers a middle ground between detached single-family homes and standard apartment blocks. Black also cited 1,115 new residential permits, including those for the Oakleaf, Prairie Queen, Aerie and Prairie Corners townhome projects. Tower District, which blends residential and commercial development, continues to grow. It houses Panera Bread, Pinnacle Bank, AutoZone, Les Schwab Tires, Casey’s and two apartment buildings. Metropolitan Community College broke ground in June 2025 on a 144-acre mixeduse development at its Sarpy County campus, combining education with business,
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Page 11 • October 30, 2026
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SARPY COUNTY GROWTH
Developing Intentionally SARPY COUNTY COMMERCIAL GROWTH BOOMS
We want to win every project for our city. But if I can’t win it, I want it to be in another city in Sarpy County because it benefits us in some way. — DOUG KINDIG MAYOR CITY OF LA VISTA
“The living room of Gretna”
BY ANNA BLUMENTHAL
PETER FREI
NEWSTREET PROPERTIES
Mixed-use hubs, entertainment destinations and industrial parks are fueling a commercial real estate boom in Sarpy County, making it an economic driver for the Omaha metro. Gretna Landing, a master-planned, mixed-use development at 192nd Street and Highway 370, shows the momentum. Retail additions IQ Car Wash and Hyper Energy are taking shape, Nebraska Medicine’s expansion continues, and the adjacent Collection at Gretna Landing residential development will soon welcome its first residents. Nebraska Medicine and Noddle Companies expect to open the Gretna Landing Health Center, a 125,000-square-foot, three-story medical facility, in late 2027.
Noddle Companies announced plans in early 2025 for a $200 million, 31-acre mixed-use project within the larger 132-acre development. CEO Jay Noddle said the proposed 192nd Street and Interstate 80 interchange, along with nearby anchors such as Hy-Vee and athletic facilities, drew him to the site. The medical office building will anchor the project as a healthcare destination, with surrounding businesses offering complementary health and wellness services. Noddle described the retail village as a “mini Aksarben” and wants it to become “the living room of Gretna.” He hopes to replicate community events from his other developments, including the Aksarben run club and Monday movie nights at Sonny’s in LA VISTA CITY CENTRE
Page 12 • October 30, 2026
(Growth) starts with a really proactive, open-forbusiness attitude from the elected officials and their paid professionals. — JAY NODDLE CEO NODDLE COMPANIES
the Builders District. “It’s stuff that is simple. It’s quality. It’s timeless. It’s free,” Noddle said. “And that’s how you become the living room or the family room of the neighborhood.” Noddle expects construction to begin in late 2027. Citing a positive experience so far, he said he is considering other Sarpy County projects. Although transportation and infrastructure remain challenges, he praised county leaders as accessible and responsive. “(Growth) starts with a really proactive, open-for-business attitude from the elected officials and their paid professionals,” Noddle said.
Intentional development
La Vista Mayor Doug Kindig said limited land makes development challenging, but planning around the I-80 interchange at Giles Road and Harrison Street, designated in 1992, has sustained commercial growth. “We’ve always put a lot of thought and planning into the type of businesses that we want to come into our city because with limited ground we don’t get redos,” Kindig said. The city is developing La Vista City Centre, a 34-acre mixed-use entertainment and residential district at 8219 City Centre Drive, on the site of a former Walmart. Walmart’s 2006 departure wiped out nearly half the city’s sales tax base, Kindig said, but city leaders saw an opportunity to redevelop the property. The $23.6 million Astro Theater opened in 2023, and City Centre now has 16 businesses. Exit 4 Escape Room plans to open late this fall, followed by Altar Studios’ permanent location in early 2027. “The Astro is definitely the cornerstone of that project that brings in well over 100,000 people a year that wouldn’t come to our city,” Kindig said. “Not only do those people become familiar with La Vista, but they eat in our restaurants. They spend their discretionary dollars on the tickets, and it’s allowed that developer to then attract other businesses.” La Vista is also redeveloping the 84th Street corridor and working with Astro management, police and public works officials to ease traffic congestion. Other Sarpy County cities are landing major projects, including the $110 million Mattel Wonder Indoor Waterpark that Bellevue is building and a proposed Buc-ee’s travel center in Gretna. Kindig said those projects still benefit La Vista, drawing visitors and hotel stays to the county. “We want to win every project for our city,” Kindig said. “But if I can’t win it, I want it to be in another city in Sarpy County because it benefits us in some way.”
A healthy industrial market
Industrial development also drives growth. Sarpy County is the Omaha metro’s fastestgrowing industrial and data center hub, and NewStreet Properties is developing Gretna Logistics Park, a contiguous industrial and warehouse park near I-80 and Nebraska Crossing. Building One, a 400,000-square-foot cross-dock facility, is fully leased, and construction is starting on Building Two, a 280,000-square-foot rear-load building designed for one or more tenants. About 40 acres remain available. Peter Frei, NewStreet’s vice president of investments, said steady industrial demand and limited supply make greater Omaha, including Sarpy County, attractive to developers. Logistics companies weigh rent, location, labor and, increasingly, access to power. Although NewStreet isn’t building Gretna Logistics Park for data centers, Frei said traditional logistics tenants also need more power capacity. NewStreet isn’t targeting a specific industry; potential tenants range from e-commerce and manufacturing to storage. “We’re trying to build a building that’s highly functional,” Frei said. Omaha is focusing on its infill of the urban core, making the larger Sarpy County area a hot place for developers to go for the foreseeable future.
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Page 13 • October 30, 2026
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SARPY COUNTY GROWTH
Sarpy’s Data Center Boom TECH FORTRESSES GENERATE $330 MILLION
We’ve had data centers in Papillion for more than a decade, but the hyperscale data centers have changed the landscape of how we do business. — MARK STURSMA CITY OF PAPILLION
BY MICHAEL WATKINS
Papillion. “Having smaller data centers early helped us plan for the larger centers when they were looking for new places to build and grow.”
Sarpy County’s tech giants are reportedly generating more than $330 million in annual economic activity and fundamentally reshaping the regional business landscape — much of it behind unassuming exteriors and secure fences. Most people drive past these facilities in Papillion and Springfield without realizing they are looking at some of the most important pieces of digital infrastructure in the country. There are no storefronts, no corporate towers and few visible signs of the technology powering much of modern life. Yet, Meta’s campus, which stretches from Papillion into Springfield, and Google’s 275-acre campus in Papillion are helping reshape Sarpy County’s economic future. The campuses are the product of years of strategic planning, infrastructure investment, workforce development and collaboration among local governments, utilities and economic development organizations. Today, they strengthen the local economy, support jobs, expand the tax base and help attract new employers to the county. “We’ve had data centers in Papillion for more than a decade, but the hyperscale data centers have changed the landscape of how we do business,” said Mark Stursma, deputy city administrator for
Built on experience
Hyperscale facilities require large tracts of land, reliable electric service, abundant fiber connectivity, water infrastructure, transportation access and room to expand. They also seek communities that understand their needs and can support growth over the long term. Sarpy County offered all of those, plus something many communities could not: experience. Long before Meta and Google arrived, companies such as Yahoo, Fidelity, Travelers and LightEdge had built data centers in Sarpy County. Those projects gave local leaders experience with zoning, utility requirements, permitting, construction logistics and long-term operations. “We’ve developed a track record of working with these companies, understanding their needs and helping them navigate the development process,” Stursma said. “That experience gives us a significant advantage when new opportunities arise.” “Companies like Meta and Google don’t make billion-dollar location decisions by accident,” said Lisa Scheve, executive director of Grow Sarpy. AMAZON
Page 14 • October 30, 2026
MIDLANDS BUSINESS JOURNAL
The result is a technology cluster where one successful project makes it easier to land the next. Existing infrastructure, experienced contractors and proven public-private partnerships create momentum that keeps investment coming.
More than servers
Operational data centers employ hundreds of workers rather than thousands. Meta expects about 300 operations jobs at its Sarpy County campus, and Google committed to at least 30 when it announced its first Papillion building. Their economic impact, however, reaches well beyond permanent staff. The biggest burst comes during construction. Building a hyperscale campus requires electricians, engineers, steelworkers, concrete crews, network specialists, surveyors, project managers and equipment operators. At peak construction, about 2,000 workers were on-site at Meta’s campus, a company spokesman said in 2022. “People often focus on the buildings themselves, but the real story is the economic ecosystem they create,” Scheve said. A study by the University of Nebraska-Lincoln’s Bureau of Business Research, prepared for Sarpy County Economic Development Corp. (now Grow Sarpy) and released in April 2019, estimated that the county’s largest data centers generated more than $330 million a year in economic activity in Sarpy County, supporting about 1,200 jobs. Expansion by major operators has added to that since.
Infrastructure that serves everyone
The data centers’ biggest contribution may be the infrastructure they bring. Hyperscale facilities can’t function without dependable electricity, water systems, fiber networks, road access and emergency response, and preparing sites takes years of planning and significant investment. Across Sarpy County, roads have been built and upgraded, water and electric systems expanded, and communications networks strengthened. “These facilities require significant investments in power, water, transportation and communications infrastructure,” Stursma said. “Because we planned ahead, Papillion was able to provide the capacity and reliability these companies need while also creating improvements that benefit future development throughout our community. It’s a major reason why, unlike some other areas, Sarpy County is more than prepared and equipped for these centers and more.” Added utility capacity can support manufacturing, logistics and other industrial users. Road improvements open new land for development, and expanded fiber networks draw technologyfocused businesses.
operators, network specialists, cybersecurity professionals and engineers, and demand keeps rising as the industry grows. That puts data centers in competition with manufacturers and contractors for the same electricians, HVAC and controls technicians, welders and fiber installers, especially during construction, when hyperscale projects offer long-running work and overtime. Sarpy County’s economic development leaders have partnered with Metropolitan Community College to build training pipelines that connect residents with careers in digital infrastructure and the skilled trades. MCC works with employers to design programs for both construction workers and longterm operations staff. Scheve called the college an outstanding partner in building that talent pipeline.
The tax picture
Data centers may not employ as many people as traditional manufacturers, but they bring large private investment. Meta puts its Sarpy County investment at more than $1.5 billion. Google announced $600 million for its first Papillion data center in 2019 and a $500 million expansion in 2021. Buildings, electrical systems and equipment add property value to local tax rolls, helping support schools, public safety and municipal and county services. State incentives are the other side of that ledger. Statewide, Nebraska lost $317 million in direct credit revenue to data centers under the ImagiNE Nebraska Act from 2021 through June 2026, according to the governor’s office. In July, Gov. Jim Pillen signed an executive order barring new data center applications from ImagiNE incentives.
What comes next
“One of the biggest benefits of these investments is that they create opportunities beyond the data center campuses themselves,” Stursma said. “The infrastructure built to support these projects helps attract additional employers, supports industrial development and strengthens our ability to compete for future investment.” The buildings may not be much to look at. What they’ve built around them is harder to miss.
Who pays for the power
Power is the biggest question hanging over the industry’s growth. Meta says it worked with the Omaha Public Power District to ensure it pays the full cost of the energy its Sarpy County campus uses. It also pays the full cost of water and wastewater service from the Metropolitan Utilities District, the company said. OPPD is adding capacity to keep up with rising demand. It is installing three new natural gas turbines at its Cass County Station and one at Turtle Creek Station in Sarpy County, which together will add about 900 megawatts. In August, the utility reported the work was 43% complete. OPPD’s 2026 budget raised rates an average of 6.3%, with commercial customers seeing an average increase of 3.7% and industrial customers 8.9%. The utility cited power costs, infrastructure investment and higher reserve requirements. Those increases apply systemwide and aren’t tied to data centers alone. State lawmakers moved this year to keep the costs of large new loads from landing on other customers. LB1010 lets public power utilities set rates that allocate system costs to customers using more than 20 megawatts at a single site. LB1261 lets private developers build dedicated power plants for industrial customers adding more than 1,000 megawatts of new load.
Competing for land
Data centers also need land, and lots of it. Google’s Papillion campus covers 275 acres, and Meta added more than 500 acres in Springfield in 2021 to expand its campus south across Capehart Road. That matters to smaller users. A midsize manufacturer may need 5 to 30 acres for a plant or warehouse, and a contractor may need a yard with truck access. Sites with abundant power and fiber are the ones data center developers want most, which can push those parcels out of reach for smaller companies.
Developing a skilled workforce
Modern data centers need highly skilled employees, including electrical technicians, facilities
Page 15 • October 30, 2026
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Care Closer to Home
SARPY COUNTY GROWTH
HOSPITALS ADD SPACE, STAFF AS SARPY COUNTY GROWS
Sarpy County’s continued growth is creating greater demand for convenient access to both primary and specialty care closer to where people live. — KYLE SKIERMONT CHIEF OPERATING OFFICER NEBRASKA MEDICINE
BY TIM TRUDELL Bellevue Medical Center is adding 18 inpatient beds and two operating rooms. It already has about 120 open positions. Sarpy County is projected to add more than 100,000 residents by 2050, and both of its main hospitals are expanding to keep up. In Gretna, Nebraska Medicine’s new health center will open in late 2027 with 43 full-time equivalent positions and grow to 134 by 2032.
Building for demand
The demand is already showing. More than 36,000 people visited the emergency room at Bellevue Medical Center in fiscal 2026, a record for the hospital and a 3.6% increase from the previous year. Its ER is now the second busiest in the state, trailing only Nebraska Medicine’s Omaha campus, said
Kyle Skiermont, Nebraska Medicine’s chief operating officer. Bellevue Medical Center is part of the Nebraska Medicine system. Despite the higher volume, the Bellevue ER posted its highest patient satisfaction scores on record, its lowest door-to-discharge times and, for the first time, zero patient falls with injury, Skiermont said. Nebraska’s third-largest county has more than 208,000 residents and is projected to reach about 317,000 by 2050, according to the University of Nebraska at Omaha’s Center for Public Affairs Research. That growth drove Nebraska Medicine to Gretna. The 125,000-square-foot Gretna Landing Health Center will offer primary and specialty care, orthopedics and sports medicine, neurology, imaging, lab services, urgent care, pharmacy services and procedural space. Bellevue Medical Center’s expansion will also relocate three infusion chairs, Skiermont said. “Sarpy County’s continued growth is creating greater demand for convenient access to both primary and specialty care closer to where people live,” he said. Gretna Landing builds on Nebraska Medicine’s existing Sarpy County clinics, including the Papillion Health Center, which opened in 2024, and the Chalco Health Center. CHI Health Midlands in Papillion, the county’s other main hospital, is “knee-deep” in strategic planning, said Mark Longacre, president of CHI Health Midlands. It plans to grow its clinic and surgical services, including orthopedics, gynecology, women’s health and general surgery. “But we are going to continue to maintain what we call an ambulatory (outpatient) focus, from the services that we will continue to give and grow here,” Longacre said. CHI Health also operates clinic and urgent care locations in Bellevue, Gretna and La Vista.
The staffing crunch
Bellevue Medical Center’s openings span a range of positions. CHI Health did not have a firm count for Sarpy County, but Longacre said physicians and other providers, nursing and therapy staff, and diagnostic imaging specialists are all stretched thin. “The pool of caregivers is only so big, and every hospital is needing these resources, and so I think we’re going to have the same challenge as everybody else does in trying to assure that there’s enough people going into healthcare from a profession standpoint,” he said. “And, then, how do we continue to create a work environment that keeps people wanting to work at Midlands?” Nebraska Medicine faces similar shortages of nurses and radiology techs, and retention is key, Skiermont said. “We’ve made big strides in reducing turnover and improving recruitment, but maintaining a strong clinical workforce remains critical as demand for care grows,” he said.
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Growing their own
CHI Health’s answer starts in high school. Midlands hosts Papillion La Vista Community Schools’ health academy, which has more than 100 students, Longacre said. “Their academic work and clinical work is done at Midlands ... students enrolled in these programs get to see firsthand what the care is like at Midlands Hospital, which I think sets that environment up for people wanting to continue to stay there and work,” he said. CHI Health also partners with postsecondary programs in nursing, phlebotomy and imaging. “There’s a really strong kind of homegrown approach to what we’re trying to do and how we’re trying to demonstrate to people early on the value of staying within the system once they get done with school,” Longacre said. “I think it’s been a great help for the hospital and hopefully it’s been great for the students.”
Page 16 • October 30, 2026
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SARPY COUNTY GROWTH
Sarpy Embraces Collaboration PROSPER 2032 FOSTERS SARPY COUNTY DEVELOPMENT
When it comes to the small businesses, it’s the competition against your bigger sized business that maybe can offer a 401(k) or healthcare. — DOUG KINDIG MAYOR CITY OF LA VISTA
BY TIM TRUDELL
housing, young professional retention and apprenticeships.
Gretna is on track to add more than 300 jobs. Filling them, and finding homes for the people who take them, is the harder part. The city expects about 200 jobs from growth at Gretna Logistics Park and another 137 at Nebraska Medicine’s Gretna Landing Health Center, said Gretna Mayor Mike Evans. Yet at least half of Gretna’s homeowners have mortgages at 4% or less, so few are selling, which makes affordable housing scarce. That squeeze is playing out across Sarpy County, and the Sarpy County Chamber of Commerce is counting on a new five-year plan, Prosper 2032, to help ease it. The chamber launched the plan in September. Implementation begins in 2027 and runs in three phases — Foundation, Build and Lead — ending with a 2032 assessment of the county’s competitiveness. The plan rests on four pillars: employer retention and retail recruitment support; talent retention and young professional recruitment; Choose Sarpy, which promotes the county as a place to live, work, visit and invest; and advocacy. “I only see opportunity ahead of us,” said Karen Gibler, president and CEO of the Sarpy County Chamber of Commerce. “The elected officials and business leaders who participated in this plan have confidence in our ability to implement and be successful.”
Selling Sarpy
Gretna’s labor pool
Some of Gretna’s new positions will likely go to people new to the area, as well as to workers laid off from employers such as PayPal, Skylark Meats and Kellogg, Evans said. “Gretna’s job market is unique,” he said. “The typical drive to a job is 30 minutes. Gretna’s location in a 30-minute drive covers much of Omaha, much of Lincoln and surrounding towns such as Ashland, Waverly and Fremont.” The housing crunch isn’t Gretna’s alone, he added.
Cities can’t help businesses with their daily operations, but they can shape whether workers want to live nearby. La Vista is working to create an environment where people want to live and spend their entertainment dollars, Kindig said. Affordable housing is a national challenge, and the city is addressing it with a mix of single-family homes, apartments and townhomes. Evans said communities should create developments that make people want to live there, rather than ones that simply cater to them. “I think if you do the right thing and become the community you want to become ... you attract those people instead of having to go out and recruit,” he said. “If we become the very best city we can become, people want to live here. We won’t have to go out and spend money and try to tell them to live here.” Welcoming newcomers matters too, Kindig said. “When people are looking to move into this area, we’ve got to be able to reach out and welcome all aspects of how people live their lives to build that market,” he said. That means amenities and housing for seniors and a welcoming environment for young people, including those who grew up in the area and might otherwise leave, he said. “La Vista and the Omaha metro area have done a great job of offering them the amenities and the options on housing, especially for a younger generation that’s okay with apartment living,” Kindig said. “With what we’ve offered with Southport (entertainment and retail district), with Smash Park, and Slick City’s (action park) opening next year, add that with the new Bellevue water park and the SAC Museum, and everything that Papillion and Gretna are going to have to offer, it’s an easy sell to the kids.”
The small business squeeze
Hiring is tougher still for small businesses, said La Vista Mayor Doug Kindig. Inflation has driven up their costs, and they compete for the same workers as larger employers. “We brag that we’ve got one of the lowest unemployment rates in the nation. We have for years, but employers, in general, they’re looking for an employee base that is readily available to them,” he said. “When it comes to the small businesses, it’s the competition against your bigger sized business that maybe can offer a 401(k) or healthcare.” Those small employers carry real weight in Sarpy County’s economy, Kindig said. “The core of our business community is smaller independent businesses,” he said. “It’s always great when we get the announcement of an employer that’s going to bring in 200-300 people. But the small business that is independently owned, and maybe employs two to 10 people, those are the ones that really add up in the community.”
Building the pipeline
Prosper 2032’s talent pillar is meant to widen the pool of workers. It aims to connect schools, employers, military families and young professionals through college-to-career pathways, internships and young professional programs, according to the plan. The Foundation phase calls for renewed young professional programming and intern-to-hire pathways. In 2028 and 2029, the chamber plans to scale up those efforts and strengthen military and workforce connections. The chamber will track results, including jobs, wages, workforce Page 17 • October 30, 2026
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Grown Up Together
SARPY COUNTY GROWTH
OFFUTT AND SARPY COUNTY SHARE 135 YEARS OF GROWTH
The relationship between Offutt Air Force Base and Sarpy County runs deep and has worked in tandem for decades. — KRISTA HOFFART CO-DIRECTOR OFFUTT COMMUNITY PARTNERSHIP PROGRAM
BY TAMSEN BUTLER Sarpy County and Offutt Air Force Base have grown up together. The county formed in 1857, and the Army established Fort Crook, which later became Offutt, in 1891. Sarpy County has spent only about 20% of its nearly 170-year history without a military base. Today, Offutt is the county’s largest employer, with thousands of military and civilian jobs. The relationship between the two is strong, said Karen Gibler, president and CEO of the Sarpy County Chamber of Commerce. “(Personnel) attend our schools, they attend our community events, they live in our neighborhoods,” Gibler said. “We are touched by the positive impact they bring to our community.” Krista Hoffart, co-director of the Offutt Community Partnership program and portfolio
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optimization chief for the 55th Civil Engineer Squadron, said the partnership has set an example nationally. “The relationship between Offutt Air Force Base and Sarpy County runs deep and has worked in tandem for decades, providing an example to other military installations nationwide for successful partnering,” Hoffart said. “There have been operational and morale-related organizations that have helped maintain open communication about what services could be provided to the military community, and the surrounding government agencies, businesses and organizations have answered the call.” The Offutt Community Partnership program brings base leaders together with Sarpy County commissioners and elected officials from the county’s cities, Hoffart said. The group meets quarterly to build on existing partnerships and discuss new ideas and programs that meet the needs of both Offutt and the wider community.
Offutt’s economic impact
Offutt’s total annual economic impact is $2.9 billion, and its annual local spending is $1.03 billion, according to the base’s 2024 Economic Impact Statement. The base is linked to 44,914 personnel, and another 26,000 military retirees live within 75 miles. Offutt is also in the middle of a major building program. Its flood recovery rebuild, about $1 billion in construction, is replacing facilities lost in the 2019 flood and will house the base’s current missions, according to Offutt Public Affairs. Local residents make up a large portion of the construction workforce. More could follow. Offutt is the preferred location for the Survivable Airborne Operations Center, which will replace the E-4B aircraft with the E-4C. The Air Force’s decision won’t be final until 2027, but the mission could bring more than $2 billion in additional investment.
Coordinating with the county
Military children also affect local schools, so Offutt’s School Liaison Office coordinates with county school districts. “This summer, (Bellevue Public Schools) received a $2.89 million grant from the fiscal 2026 Military-Connected Schools Construction, Modernization, and Facilities Maintenance Grant Program to help execute infrastructure and facilities projects across 12 district school sites,” Hoffart said.
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Staying in Sarpy
“An average of 800 to 1,000 active-duty service members transition from military service to civilian life each year in the state of Nebraska,” Gibler said. Tracking how many of them stay in Sarpy County is difficult, but many veterans who stay find it a welcoming place to live and start a business. “As a veteran in this community, I don’t think I could possibly feel more supported,” said Army veteran Chris Le, co-owner of H.E.R. Strength PLV in La Vista. Le, who employs both civilians and veterans, said he was pleased to “witness the extent (to) which this community comes together to support veterans, service members and their families.”
cobaltcu.com • 402-292-8000 Page 18 • October 30, 2026
NEBRASKA EMPLOYMENT LAW HAS CHANGED
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IS YOUR BUSINESS PREPARED? Recent legislative updates may affect workplace policies, wage practices, and compliance obligations for Nebraska employers. Ellen Geisler, part of LDM’s Employment & Labor team, is helping businesses understand what changed, what it means, and what steps they should consider next.
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FEATURE
Rethinking Estate Plans
WEALTH MANAGEMENT
HIGHER EXEMPTION SHIFTS FOCUS TO INCOME, LEGACY BY TIM ROHWER
RYAN DECKER
BRIDGES TRUST
As families head into year-end planning, many who built estate plans around a shrinking federal estate tax exemption still face a question: Should they update those plans or leave them as they are? The One Big Beautiful Bill Act, signed into law in July 2025, canceled the exemption’s scheduled drop and raised it instead. For 2026, the federal estate, gift and generation-skipping transfer tax exemption is $15 million per individual, or $30 million for married couples. Starting in 2027, the figure rises with inflation.
The planning equation has changed
RIGLEY NUSS
UMB PRIVATE WEALTH MANAGEMENT
BROOKE SMITHBERG BRIDGES TRUST
“The legislation actually simplifies decision-making as clients can now focus on longer-term strategies, instead of planning around an artificial deadline,” said Brooke Smithberg, vice president of trust and estate at Bridges Trust. Estate planning remains important. For many families, though, the focus may shift from reducing estate taxes to maximizing after-tax wealth across generations. “Income taxes, basis planning, concentrated business interests, charitable planning, family governance and succession planning often become the primary drivers of value, as they can create significantly larger financial impact than the federal estate tax itself,” Smithberg said. “There is an opportunity to coordinate those decisions proactively rather than address each in isolation.” That broader approach also calls for a fresh look at existing strategies, particularly those created when a lower federal exemption appeared likely. Stacie Neussendorfer, senior lead adviser at Foster Group, said the changes make it important for families to meet with an attorney. “Whenever there are tax law changes, it is prudent to review your estate plan to see if adjustments are needed,” Neussendorfer said. “Families that have been utilizing valuation discounts in their estate planning may want to have a discussion with their attorney to determine if this strategy is still effective.” In some instances, that strategy could create an income tax problem, she said. “On the other hand, for families whose estates will still exceed the federal exemption amount, these types of strategies, along with more advanced planning techniques like dynasty trusts and grantor retained annuity trusts, should be maintained,” she said. A review starts with understanding what the family already has in place and why. “Every individual’s estate plan looks different based on life stage, financial goals and the legacy they want to leave. When creating or updating an estate plan, we recommend starting with an inventory of financial assets and liabilities and identifying the goals and wishes for the family’s legacy,” said Rigley Nuss, a financial planner at UMB
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Private Wealth Management. Families also should revisit whom they selected to carry out their wishes, he said. For families that accelerated their planning in anticipation of a lower exemption, the higher exemption does not mean that work went to waste. “We have seen families who accelerated their planning because of the anticipated reduction in the estate tax exemption. However, I would be careful not to assume those strategies are now unnecessary simply because the exemption did not fall as expected,” said Blake Peterson, a wealth adviser with Carson Wealth Group. That planning may still have accomplished meaningful goals beyond reducing estate taxes, he said, such as protecting assets from creditors, removing future appreciation from the taxable estate or building a framework for family governance.
Look beyond the tax exemption
Smithberg said estate plan reviews should center on how the transfer will help families reach long-term goals, not just how the transfer will be taxed. Families should evaluate: • Whether ownership structures still support business succession or future liquidity events. • Whether trust provisions still reflect current family dynamics and governance objectives. • How assets are positioned from an income tax perspective, particularly regarding basis management. • Whether heirs will have enough liquidity without being forced to sell concentrated or illiquid assets. • Whether beneficiary designations, retirement accounts, insurance strategies and legal documents remain coordinated. “The best estate plans today are integrated wealth plans,” Smithberg said. Tax documents make up only one piece of a larger strategy that includes investment management, business succession planning, family education and long-term stewardship of wealth across generations, she said. Peterson said reviews should start with the family’s circumstances and goals rather than the exemption alone. “When reviewing an estate plan, the central question remains the same: Does the plan still reflect the family’s current circumstances, priorities and long-term goals?” he said. For families that completed planning in anticipation of a lower exemption, that review should cover control of and access to assets transferred into irrevocable trusts, he said, adding that in some cases unwinding that work may not be possible or appropriate. Peterson also cautioned against reviewing estate planning documents in isolation. “This is particularly important for business owners, whose company may represent both their largest asset and the primary source of wealth
MIDLANDS BUSINESS JOURNAL
they intend to pass to the next generation,” he said. The best outcomes often come when financial, legal and other advisers work together with the family, he said.
Income tax takes center stage
Wealth management planners agree that, for families comfortably below the federal exemption, the planning conversation has shifted from estate tax to income tax. Strategies designed to move appreciating assets out of an estate may no longer produce the best after-tax result, which makes it worth revisiting existing plans as circumstances and tax laws change. Ryan Decker, vice president and relationship manager at Bridges Trust, said retirement accounts add another layer because they do not receive a step-up in basis. Many nonspouse beneficiaries must empty inherited accounts within 10 years, which can create meaningful tax consequences, particularly for children in their peak earning years. “We also encourage families to consider the transfer from both sides,” Decker said. “An inherited retirement account, concentrated position or business interest becomes part of the next generation’s own tax circumstances, liquidity needs and long-term plan.” Business owners face a similar need to coordinate the pieces of their plans. “For business owners, a key priority is coordinating succession planning with tax planning,” Smithberg said. “The value of a closely held business often represents the family’s largest asset, and thoughtful planning around ownership transitions, liquidity and governance frequently delivers more long-term value than focusing exclusively on estate tax exposure.”
My grandfather launched our manufacturing company nearly 50 years ago. Although the business is thriving, the next generation has other plans.
RETIREMENT IS ON THE HORIZON. HOW CAN I CREATE A PLAN FOR SUCCESSION?
What hasn’t changed
While the exemption rose, several other estate planning considerations stayed the same. “What did not change is equally important,” said Evan Marshall, chief tax planning official for Retire SMART. Portability of a deceased spouse’s unused exclusion still requires attention, he said. Lifetime gifts generally carry the donor’s original basis to the recipient, while assets included in an estate at death may receive a basis adjustment, so gifting appreciated assets now can produce a different income tax result than holding them until death. Families should review the specific facts and exceptions before drawing a conclusion, he said. Capital gains tax rates also did not change under the act, keeping capital gains an important consideration in any review of a client’s overall estate and financial plan, Nuss said. Estate planning also remains about more than federal estate taxes, Marshall said. Families may have created trusts for creditor or divorce protection, family governance, business succession, remarriage concerns, incapacity planning or control over how and when beneficiaries receive inheritances. “For that reason, a review should not automatically mean dismantling an irrevocable trust or attempting to reverse prior gifts. The appropriate question is whether the existing plan continues to accomplish the family’s goals efficiently,” he said.
Nebraska’s inheritance tax
State inheritance tax adds another consideration for Nebraska families. Nebraska imposes no separate state estate tax, but it does tax certain transfers at death based primarily on the beneficiary’s relationship to the decedent, Marshall said. A surviving spouse generally is exempt. Immediate family members generally pay 1% on amounts above $100,000. More remote relatives generally pay 11% above $40,000, and other beneficiaries generally pay 15% above $25,000. Heirs 21 and younger are exempt. County courts administer the tax under state law, and families should verify a beneficiary’s classification, available deductions, filing obligations and rates under the statutes in effect when the transfer occurs, Marshall said. “Accordingly, a Nebraska estate plan should consider not only the size of the estate, but also who will receive each asset and whether the intended distribution will create an inheritance tax cost,” he said. The tax may not stay in its current form. A 2025 bill to cut rates and raise exemptions died after failing to overcome a filibuster, and lawmakers indefinitely postponed it in April 2026. State Sen. Robert Hallstrom of Syracuse now plans to lead a renewed push for repeal and has said the outcome of the Nov. 3 election will shape its chances over the next two legislative sessions.
SEE HOW JOE’S WEALTH STORY UNFOLDS Get a complimentary financial confidence report to learn how we can help you too! fostergrp.com/joe
The Team at Foster Group is dedicated to providing comprehensive financial life advice, helping clients turn their vision of success into reality. These hypothetical case studies, based upon a combination of client scenarios, are provided for illustrative purposes only and do not represent an actual client or an actual client’s experience, but rather are meant to provide an example of Foster Group’s process and methodology. An individual’s experience may vary based on his or her individual circumstances. There can be no assurance that Foster Group will be able to achieve similar results in comparable situations. Further, not all clients will necessarily receive the same advice or level of service as those outlined, as Foster Group provides customized services based upon the nature of each client’s needs. No portion of this article is to be interpreted as a testimonial or endorsement of Foster Group’s investment advisory services and it is not known whether the hypothetical clients referenced approve of Foster Group or its services. Different types of investments involve varying degrees of risk, and there can be no assurance that the future performance of any specific investment or investment strategy (including those undertaken or recommended by Foster Group), will be profitable or equal any historical performance level. Not all services will be appropriate or necessary for all clients, and the potential value and benefit of Foster Group’s services will vary based upon the client’s individual investment, financial, and tax circumstances. The effectiveness and potential success of a financial, tax, and investment plan depends on a variety of factors, including but not limited to the manner and timing of implementation, coordination with the client and the client’s other engaged professionals, and market conditions. Past performance does not guarantee future results. PLEASE SEE IMPORTANT DISCLOSURE INFORMATION at www.fostergrp.com/disclosures. A copy of our written disclosure brochure as set forth on Part 2A of Form ADV is available at www.fostergrp.com.
Page 21 • October 30, 2026
FOCUS SECTION
WEALTH MANAGEMENT
Roth Rule Hits Catch-Ups
HIGH EARNERS MUST CHECK THEIR CONTRIBUTIONS NOW BY TIM ROHWER
GEOFF CHRISTY FOSTER GROUP
RICHARD LIPPRAND
ASSET STRATEGIES
Business owners have about two months to make sure their highest-paid employees’ retirement catch-up contributions are going in correctly, and some owners may be among those employees themselves. Under the Roth catch-up rule, part of the Secure 2.0 Act of 2022, employees who earned more than $150,000 in FICA wages in 2025 must make any 2026 catch-up contributions on an after-tax Roth basis. Mistakes are easier to fix before W-2s go out, and plans that need an amendment have until the end of the year.
Who’s covered
Employees 50 and older can contribute to their 401(k), 403(b) or governmental 457(b) plans beyond the regular limit, which is $24,500 in 2026, said Charles Smith, Nebraska retirement practice leader at Prime Capital Financial. “This rule requires that these ‘catch-up contributions’ for certain high earners must be designated as Roth contributions,” he said. The threshold uses FICA wages from Box 3 of the employee’s W-2 and counts only wages paid by the plan sponsor, Smith said. Owners with only K-1 income are not subject to the rule. That exemption does not extend to S corporation owners who pay themselves a salary. Their W-2 wages count, so an owner whose 2025 salary topped $150,000 must make 2026 catch-up contributions as Roth.
Check payroll now
CHARLES SMITH
PRIME CAPITAL FINANCIAL
The plan administrator must ensure catch-up contributions go in as Roth and will likely lean on its payroll provider, recordkeeper or thirdparty administrator, Smith said. “This is the employer’s or plan sponsor’s operational responsibility,” said Richard Lipprand, financial adviser at Asset Strategies. “You need to make sure your software, or payroll company, has programmed the payroll system to ‘flag’ any 2025 high earners.” A properly configured payroll system can tell when an affected employee reaches the regular deferral limit and either stop contributions or switch the election to Roth automatically, Smith said. “As the year progresses, more employees will begin hitting the limit, and it would be advisable for employers to monitor and ensure that the
first one or two employees are treated correctly,” he said. Employers shouldn’t count on outside help to catch problems in time. Recordkeepers and third-party administrators can identify improper pretax catch-up contributions, but they likely won’t flag them until compliance testing after year-end, Smith said. Geoff Christy, director of institutional and senior lead adviser at Foster Group, recommends confirming that payroll and the recordkeeper agree on which employees exceeded the threshold and that their catch-up contributions are going in as Roth. “A simple audit would be to compare the list of affected employees against payroll and recordkeeping reports,” Christy said.
Decide on a Roth option
Plans without a Roth provision face a choice: add one, or tell high earners they can’t make catch-up contributions. “Your plan document can still be amended between now and the end of the 2026 year to allow for Roth contributions,” Lipprand said. “If no amendment is made, high earners will simply not be allowed to make a catch-up contribution.” For employers competing for senior talent, that loss could matter.
Fix mistakes before W-2s go out
Employers have two ways to correct catch-up contributions that went in as pretax, Smith said. The simpler one is available only before W-2s are filed and furnished to employees. The employer can work with its recordkeeper or TPA to move the improper contribution from the employee’s pretax account to the Roth account and report it as Roth on the W-2, as if it had been made correctly, he said. After that, the employer must direct an in-plan Roth rollover that moves the contribution and its earnings to the Roth account, with the recordkeeper reporting the rollover on Form 1099-R. Either fix generally requires matching adjustments to payroll and tax reporting, Christy said.
Plan for 2027
Final IRS regulations take full effect in 2027. For 2026, plans must make a good-faith effort to comply. The threshold is expected to rise to $155,000 in 2026 wages. Employers should confirm that their payroll provider updates the threshold and the list of affected employees before the first 2027 paycheck.
COMMON QUESTIONS Q: I own a company but earned less than $150,000 in 2025. Does the Roth requirement apply to my catch-up contributions because I’m an owner? A: No. The requirement applies only to people whose wages exceeded the threshold, Lipprand said. Q: Our plan already has a Roth option. Are we covered? A: Not automatically. The payroll system must still track each employee’s prior-year Box 3 wages and route catch-up contributions for anyone above $150,000 to Roth, Lipprand said.
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ASK AN ATTORNEY
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Cleared for Closing
COMMON QUESTIONS IN AIRCRAFT TRANSACTIONS As aviation counsel, we handle complex aviation transactions, including aircraft acquisition and sales, financing and leasing transactions, and operational issues. Below are five questions that we commonly see when clients are buying and selling aircraft.
Q What are the most common transaction structures used when acquiring an aircraft? A
Acquiring an aircraft - whether for business, personal travel, or investment purposes - can be structured in several different ways. For potential buyers, selecting the right structure is just as important as choosing the right aircraft. Each structure carries its own legal, financial, tax, and operational implications, and the structure of the transaction will significantly impact both the economics and the legal obligations of the parties involved. The most common structures are: (1) outright asset purchase of the aircraft by buyer from seller, (2) fractional ownership in which buyer purchases a percentage interest in the aircraft, (3) joint ownership or co-ownership whereby 2 or more parties jointly acquire the aircraft and operate the aircraft outside of a formal fractional program, and (4) leasing the aircraft for a defined period without acquiring ownership. Q: How does ownership actually transfer?
Q: The FAA lists the seller as the registered owner. Is that proof the seller owns the aircraft free and clear of all liens? A: No. The FAA Registry is an owner registry, not a title registry. As part of the due diligence process, buyer should obtain a title search and review the aircraft’s logbooks and maintenance records to ensure clean title to the aircraft transfers. Q: Are there any tax issues to be aware of? A: Yes. State sales and use tax can be substantial. Sales tax is generally a destination tax collected where the aircraft is delivered, and the home-base state usually imposes a complementary use tax. Aircraft-specific exemptions (such as fly-away or sale-for-resale) are state-specific, so these exemptions should be taken into account when selecting a closing location for the transaction.
A: Transfer is documented by a bill of sale signed by the seller, which is submitted by the buyer, along with a registration application and proof of US citizenship or residency status, for filing with the Federal Aviation Administration (FAA). If the seller is not the last registered owner, the buyer will need to provide evidence of an unbroken chain of conveyances back to that owner. Q: Do transaction documents need to be recorded? A: Yes, recording is critical: until a conveyance or security instrument is filed with the FAA Registry in Oklahoma City, it is valid only against the person who signed it and anyone with actual notice; once recorded, it is valid against everyone from the moment of filing. Because priority runs from the time documents are received, most parties close through an Oklahoma City escrow agent who files the necessary paperwork with the FAA the instant funds and documents are in hand. In addition to the FAA Registry, parties may also need to file with the International Registry for “international interests” in qualifying airframes, helicopters and engines. For aircraft and engines that qualify, lenders and buyers typically file at both the FAA and the International Registry. McGrath North is an Omaha-based law firm which focuses on client success. The Firm’s talented team of over 70 experts prioritizes working in partnership with the leaders of its clients, which include small and mid-sized businesses to Fortune 500 companies operating in a broad range of industries. DISCLAIMER: Not Legal Advice or Attorney-Client Relationship. The material contained in this article has been prepared by McGrath North for informational purposes. The information is not intended to be and should not be considered legal advice. Transmission of the information is not intended to create and does not create an attorney-client relationship.
Jon Grob is President of McGrath North. He advises clients on aircraft purchases, sales, financing and leasing, including ownership and operating structures and related federal and state tax considerations. His broader practice includes business transactions, transactional tax planning, estate and business succession planning, nonprofit governance, and probate and trust administration. Jon has been recognized by Best Lawyers®, Super Lawyers®, and Chambers USA and is a Fellow of the American College of Trust and Estate Counsel (ACTEC). Jon serves on the boards for the Omaha Community Foundation and Dreamweaver.
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Rachel Meyer is a member of McGrath North’s business and corporate practice group. Rachel’s aviation practice focuses on the legal aspects of buying, selling, leasing and financing aircraft (including drafting and negotiating letters of intent and purchase agreements and negotiating purchases and sales of fractional shares of aircraft with all of the major fractional programs), establishing owner trusts for U.S. registered foreignowned aircraft, and representing companies in complex ownership and operating structures for aircraft with multiple owners.
Collision Course
BUSINESS NEWS
MCC CONNECTS STUDENTS TO HIGH-DEMAND CAREERS PHOTOS AND ARTICLE BY ANNA BLUMENTHAL U.S. employers hired 96,475 collision repair workers in 2025. They lost 95,125. That net gain of 1,350 workers, reported in a 2026 TechForce Foundation study based on Lightcast labor data, helps explain why more than a dozen area employers spent Oct. 16 courting high school students at Metropolitan Community College’s Automotive Career Exploration Day. “There are more people exiting than coming in,” said Emily Workman, director of recruiting at B Street Collision. Collision repair has the highest turnover of the 10 technician fields TechForce tracks, at 60.7%. That is roughly the equivalent of six in 10 jobs turning over in a single year. The training pipeline isn’t keeping pace either. Employers need about 14,700 new collision technicians a year, according to the report, which draws its demand figures from Bureau of Labor Statistics projections. Training programs are on track to produce about 6,300, leaving 57% of demand unmet. TechForce estimates those empty positions cost about $430 million a year in wages alone.
PROSPECTIVE STUDENTS TALK TO INDUSTRY EXPERTS
Two of the nation’s top six collision programs are in Nebraska. MCC ranked fifth in the country for collision repair program completions in the 2023-24 academic year, with 105, and Central Community College ranked sixth with 97, according to the report. More than 100 high school students attended the event at MCC’s Automotive Training Center, coming from Ralston Public Schools, Boys Town, the Omaha Public Schools Career Center, Fremont Public Schools, Elmwood-Murdock High School and IGNITE Pathways in Woodbine, Iowa. They explored automotive technology, collision repair and powersports through nine hands-on stations — a career fair, welding simulation, automotive painting simulation, dent pulling, mobile tire service with Jensen Tire & Auto, vehicle parts installation with Woodhouse Collision Centers, PicoScope, powersports facility tour and postsecondary partnerships (concurrent enrollment, Kickstart Online and CollegeNOW!). “There’s still a need in the industry for students going out and making this a career,” said Scott Henry, MCC automotive outreach specialist. Employers at the career fair included Woodhouse Auto Family, Sid Dillon, Gregg Young Chevrolet, B Street Collision, Vander Haag’s, H.S. Automotive and Dyno Shop, Mad Hatter Auto Repair, Certified Transmission, Riekes Equipment, Hunter Engineering, REV Group, O’Daniel Honda and the city of Omaha. Workman blamed the shortage mainly on retirements and a lack of interest in the skilled trades. The TechForce data suggests retention matters as much as recruitment. Across all 10 technician fields, employers hired 1.18 million workers in 2025 and lost 1.14 million. The report argues that training more technicians won’t close the gap unless employers also hold on to the ones they have, through benefits, clear career paths, modern tools and a workplace culture that keeps people engaged. Workman has attended every annual Automotive Career Exploration Day since it began four years ago. She wants students to leave without the stereotypes that dog the trades. “I think there’s a lot of stereotypes in ... the skilled trades, whether it’s plumbing or construction, HVAC, all these wonderful hands-on trades,” Workman said. “‘It’s dirty, you’re never going to make any money, and there’s no future in it.’ All of it’s false.” Workers in the trades can earn six figures, she said. Collision repairers earn a median of $51,680 a year, above the $49,500 median for all occupations, and the top 10% earn $87,030 or more, according to the report. For B Street, the event pays off. “We definitely see the return on investment. ... We’ve had students that we’ve met at a career event like this specific one that have worked for us and still work for us to this day,”
STUDENTS TRY OUT EQUIPMENT
Workman said. The Automotive Training Center opened in 2021 on MCC’s South Omaha Campus. The 100,000-square-foot building houses MCC’s Auto Collision Technology and Automotive Technology programs and the Toyota T-TEN program, along with labs, classrooms and convertible study spaces. Some students already have a foot in the door. Chance Blanco, a Fremont High School student, works on cars at Sutton Automotive. “I’m kind of interested in it ... I do a lot of this for work, so I sort of know how it all goes,” Blanco said. “I was pretty interested to see other kids doing it.” Other people came for a first look at MCC. Connor Neuhaus, a skilled and technical science teacher at Fremont High School, said he brings students to events such as this one so they learn what various colleges offer. “Most of them didn’t even know (the auto training center) existed for this campus,” Neuhaus said. “So talking about it, them actually being able to be here and see it could give them more opportunity to be able to take classes here and continue taking classes.”
Page 24 • October 30, 2026
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WRITTEN BY THE HFS INVESTMENT COMMITTEE
A Tale of Two Fifteens JPMorgan Chase earned $15.3 billion in profit in the third quarter. Meanwhile, a bond issued by CoreWeave, a fast-growing AI infrastructure company, recently yielded 15%. Two fifteens, illustrating complete opposite sides of the interest rate dichotomy. To borrow from Dickens, “It was the best of times, it was the worst of times.” Higher rates can benefit banks when lending remains profitable and credit losses are contained, but they also raise the cost of financing growth for heavily indebted borrowers. The same interest rate environment can be a tailwind for one business and a headwind for another.
needs favorable conditions simply to keep expanding. This distinction has also informed how we think about portfolio positioning in a structurally higher-growth, higher-inflation and higher-interest-rate environment. Businesses with pricing power, durable competitive advantages and strong balance sheets are better equipped to navigate these conditions, and in many cases, capitalize on them. We see an economy showing considerable resilience, with opportunities for investors willing to be discerning rather than defensive. After all, the best investments shouldn’t require cheap money to make sense. Unless otherwise cited, the statements and commentary provided are opinions of Harrison Financial Services as of October 19, 2026 and are subject to change. There is no guarantee that any forecasts made will come to pass. This material does not constitute investment advice and is not intended as an endorsement of any specific investment or security. Please remember that all investments carry some level of risk, including the potential loss of principal invested. Past performance is not a guarantee of future performance.
The banks offered an encouraging read on the U.S. consumer economy, and not just because their businesses are growing the top line. Credit and profitability metrics remain strong as well. JPMorgan reported a 10% increase in credit and debit card spending, while its Crossword by Myles Mellor net charge-offs fell to $2.2 billion, their lowest level in five quarters. Bank of America saw card spending Across rise 8% and its net charge-off rate improve. Wells 1. “Sherlock Holmes” actress, Fargo grew average loans 11%, with consumer credit Lucy losses also easing. People are spending, businesses 4. Wander aimlessly are borrowing, and borrowers are generally keeping 7. Omaha’s Superintendent of up with their payments. That is a healthy economic Public Schools, Matthew _____ environment. 10. East coast state (abbr.) CoreWeave illustrates the other side of higher interest rates. Its revenue is growing at an extraordinary pace, fueled by demand for AI computing power. But the infrastructure required to meet that demand carries enormous upfront costs. A bond issued in June with a 9.625% coupon recently traded at a yield over 15%, signaling that investors now see substantially greater credit risk. That is not the interest rate the company pays on every existing obligation, but it is an uncomfortable indicator of what future funding could cost. With the 10-year Treasury yield briefly exceeding 5.3%, even stronger borrowers face a more demanding financing environment. There’s a broader lesson in this Tale of Two Businesses. Higher rates don’t automatically bring economic growth to a halt; they change who can thrive and who
Members use Harrison Financial Services as a marketing name for doing business as representatives of Northwestern Mutual. Northwestern Mutual is the marketing name for The Northwestern Mutual Life Insurance Company and its subsidiaries. View detailed disclosures for individual representatives at hfs.nm.com.
11. Baseball stat., abbr. 12. Still in original packaging 16. Fast food company where Warren Buffett eats breakfast, ______s 18. Apple variety 19. Lord’s Prayer start 20. Actually existing (Latin phrase) 22. Literary collection 23. US agency overseeing signals intelligence, briefly 24. Ancient temple atop the Acropolis 27. America’s currency, abbr. 28. Utterly foolish 31. Word of comparison 34. With urgency, briefly 37. Bleated like a sheep 38. Charged particles 39. Hearty brew 40. Berkshire Hathaway’s new CEO, ____ Abel 41. Omaha mayor, John ___ 43. Croft of video game fame 45. Swirling current 46. Sends back into custody 48. Armed conflict 50. Estimated the value of 53. Speed unit, briefly 56. Chicago time zone, abbr. 58. Diffuse through a membrane 59. Roadside assistance org, briefly 60. Donkey’s cry 63. Name given the Omaha goal to have all students reading on grade level by 2030 65. Gradually introduce, 2 words 66. Cash machine, briefly 67. Sushi fish
68. Title for a miss after marriage 69. Change the fabric color 70. Gold, in Spanish Down 1. Scene of any event or action 2. God of rain and thunder 3. Family card game 4. The Alhambra palace was built near this city 5. More capable 6. Biblical verb 7. Indian currency units 8. “Wheel of Fortune” purchase 9. Casual affirmative 10. “Let’s roll!”, abbr.
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13. Native of Madrid 14. German word for “a.” 15. Genetic material in cells, briefly 17. Small sips of liquor 21. One who molds or forms 25. Pen’s writing tip 26. Wild donkey 27. Undo a fastener 29. Essential requirement 30. Nervously tense 31. Level 32. Gordie of hockey 33. Brings to life 35. Spicy dips for chips 36. Fla. neighbor, abbr.
42. Economic measure, briefly 44. Highly impressive 47. Puts too much dressing on the salad, e.g. 49. Port city in Yemen 51. Exclamation of anger, 2 words 52. Covered in black residue 53. “Politically Incorrect” host 54. 16th century painter Veronese 55. Headwear items 56. “Evita” role 57. Large body of saltwater 61. Sewn edge of fabric 62. It’s mostly nitrogen 64. Website ranking optimization, briefly
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IN THE SPOTLIGHT
PAID ANNOUNCEMENTS
Tom Macy TOM MACY JOINS UMB BANK OMAHA ADVISORY BOARD Tom is managing principal of 2nd Wind Strategies, LLC, where he provides healthcare consulting focused on medical group enterprise, operations and strategy. He has joined the UMB Bank Omaha Advisory Board, bringing significant experience in healthcare leadership, business strategy, financial management and community governance. He earned a Bachelor of Journalism from the University of Nebraska and a Master of Healthcare Administration from the University of Missouri. He is a Fellow of the American College of Healthcare Executives, the American College of Medical Practice Executives and the Healthcare Financial Management Association. Tom serves on the UNMC College of Public Health MHA Advisory Committee and has served on the boards of the Combined Health Agencies Drive and the Safety Council of Nebraska.
FNBO Launches ESOP Lending Practice as Business Owners Face Succession Challenges
His professional and community leadership will bring a valuable perspective to the Omaha Advisory Board and its connection to the local business community.
WWW.UMB.COM
Andy Westcott
By John Grose, FNBO Senior Vice President, Commercial Banking
UNION BANK & TRUST PROMOTES WESTCOTT
FNBO (First National Bank of Omaha) has launched an Employee Stock Ownership Plan (ESOP) lending practice, expanding the bank's capabilities to serve middle market business owners considering employee ownership as part of their succession planning strategy. The practice provides ESOP financing, capital structuring and advisory support to privately held companies across the Midwest. The launch comes as an estimated 3 million Baby Boomer-owned businesses face ownership transition, with 75% lacking a formal succession plan, according to Ownership Capital Lab. As these owners prepare for retirement, many are evaluating options that provide liquidity while positioning their businesses for continued success.
Union Bank & Trust (UBT) recently promoted Andy Westcott to be the head of its Omaha Commercial Real Estate department. Westcott brings 16 years of UBT experience to his new role, where he will set the department’s growth plan, targets, and budget while overseeing its existing loan book and leading a team of lending staff.
WWW.UBT.COM/ABOUT/DIRECTORY/ANDY-WESTCOTT
Crossword by Myles Mellor – Answers
An ESOP is an option that can transition ownership to employees while helping preserve the culture, values and long-term vision that define the company. The National Center for Employee Ownership reports more than 6,600 ESOPs in the United States, representing more than 15 million participants and more than $2 trillion in assets. FNBO’s practice is led by Chad Schaller, senior director of ESOP lending, who brings nearly two decades of middle market lending experience spanning leveraged finance, mergers and acquisitions, and ownership succession. "Many people view an ESOP primarily as a liquidity event for the seller," said Schaller. "We believe it's equally important to understand how the transaction will shape the financial future of the employees, management team and company that will operate within that structure for years to come." Learn more about FNBO's ESOP lending practice at fnbo.com/esop.
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Page 26 • October 30, 2026
LEGAL NOTICES Midlands Business Journal Legal Notice Submission Guidelines Please visit https://mbj.column.us/place to submit all legal notices to the Midlands Business Journal. Through this platform, you can submit your notice, receive pricing information, make payment, track your notice, and receive proof of publication. For trade names, submit a copy of the approved Application for Registration of Trade Name from the Secretary of State (must include barcode in upper right-hand corner). Trade names run for one week only. The flat fee for a trade name is $50. As a publisher and not a legal advisor, we print notices exactly as they are submitted. Complimentary reruns are only provided when a notice was rejected or affected due to an MBJ error. All companies submitting notices are responsible for ensuring content meets state requirements and bearing the cost of republishing if the notice is rejected due to misinformation or missing information. Submitters are responsible for filing their notice with the Secretary of State as required by law. The deadline is noon on Monday for notices to start publishing that Friday. Payment must be received prior to publication. Questions? Contact our Legal Department at legals@mbj.com.
LEGAL NOTICE – ADULT NAME CHANGE IN THE DISTRICT COURT OF LANCASTER COUNTY, NEBRASKA Case Number: C126-3725, IN RE NAME CHANGE OF: Christina Nellie Mach. NOTICE IS HEREBY GIVEN that on October 1, 2026 a petition was filed in the District Court of Lancaster County, Nebraska, the object and prayer of which is for the change of the petitioner’s name from Christina Nellie Mach to Cristina Nellie Crisp. A hearing will be had on said petition before the Honorable Judge McManaman, in courtroom number 37 at 575 S. 10th St. - 3rd Floor on December 2, 2026 at 8:30 a.m., or as soon thereafter as will be convenient for the court and that unless sufficient cause is shown to the contrary, the petitioner’s name will be changed from that of Christina Nellie Mach to Cristina Nellie Crisp. Christina Nellie Mach, Petitioner, 5415 Normal Blvd., Lincoln, NE, 68506, 402-890-1966. DC 6:9.2 Rev. 08/2023 First publication October 30, 2026, final November 6, 2026 NOTICE OF PUBLICATION TO: EVERMARY KIJUMBE YOU ARE HEREBY NOTIFIED that on 05/07/26, the Plaintiff Credit Management Services, Inc., filed a Complaint in the COUNTY Court of DOUGLAS County, Nebraska, against you shown as Case Number CI26 12098. The object and prayer of which is a judgment in the amount of $480.45, plus court costs, pre-judgment interest and attorney fees, if applicable. The Complaint prays that judgment be entered against you. You are hereby notified that you must answer the Complaint on or before 11/29/26 at the COUNTY court of DOUGLAS County, OMAHA Nebraska. Dana Kay Fries #22411 P.O. Box 1512 Grand Island, NE 68802 (308)398-3801 Attorney for Plaintiff services@credit-mgmt.com First publication October 16, 2026, final October 30, 2026 NOTICE OF CONVERSION AND ORGANIZATION OF POHLMAN FAMILY LLC NOTICE IS HEREBY GIVEN that Pohlman Family Limited Partnership, a Nebraska limited partnership, has been converted into Pohlman Family LLC, a Nebraska limited liability company by filing Articles of Conversion and Certificate of Organization with the Nebraska Secretary of State on October 22, 2026. The Designated Office Address of the Company is 19910 Jefferson St, Omaha, Nebraska 68135. The Registered Agent of the Company is DDLG Business Services, Inc., 9500 West Dodge Road, Suite 100, Omaha, Nebraska 68114. Dvorak Law Group, LLC 9500 West Dodge Road, Suite 100 Omaha, NE 68114 First publication October 30, 2026, final November 13, 2026 NOTICE OF AMENDED AND RESTATED ARTICLES OF INCORPORATION OF L. SINGER & ASSOCIATES, INC. NOTICE IS HEREBY GIVEN that the Articles of Incorporation of L. Singer & Associates, Inc., a Nebraska corporation (“Corporation”), have been amended and restated in their entirety and were duly filed with the Nebraska Secretary of State on October 15, 2026. Included in the Amended and Restated Articles of Incorporation is an amendment that provides for: (i) each shareholder of the Corporation to surrender all of their presently held shares of common stock and shall receive a combined total of ten (10) shares of Class A Stock and Nine Hundred Ninety (990) shares of Class B Stock in exchange therefore; and (ii) the Corporation’s authorization to issue a total of Ten Thousand (10,000) shares of common stock having a par value of $0.01 per share, of which One Hundred (100) shares are designated as voting common stock (“Class A Stock”) and Nine Thousand Nine Hundred (9,900) shares are designated as nonvoting common stock (“Class B Stock”). Dvorak Law Group, LLC 9500 West Dodge Road, Omaha, NE 68114 First publication October 30, 2026, final November 13, 2026 NOTICE OF DISSOLUTION OF POHLMAN FAMILY FARMS, LLC NOTICE IS HEREBY GIVEN that Pohlman Family Farms, LLC, a Nebraska limited liability company (the “Company”), filed a Statement of Dissolution with the Nebraska Secretary of State on October 16th, 2026. If you have a claim against the Company, please provide in writing the following information with respect to your claim: (1) your name or the name of your entity; (2) the nature of your claim; (3) the amount of your claim; and (4) the date in which your claim arose. All claims shall be mailed to Amy J. Reuter, 13110 NE 177th Place, Ste 268, Woodinville, Washington 98072. A claim against the Company will be barred unless an action to enforce the claim is commenced within five years from the date of your receipt of this notice. Dvorak Law Group, LLC 9500 West Dodge Road, Suite 100 Omaha, NE 68114 First publication October 30, 2026, final November 13, 2026 NOTICE OF DISSOLUTION GCA KEARNEY OPERATIONS, LLC NOTICE IS HEREBY GIVEN that GCA Kearney Operations, LLC, a Nebraska limited liability company, filed its Statement of Dissolution with the Nebraska Secretary of State on October 16, 2026, and the
company is in the process of voluntary dissolution. The terms and conditions of such dissolution are, in general, that all debts and obligations of the company are to be fully paid and satisfied or adequate provision is to be made therefore, and that the balance of any remaining assets are to be distributed to its Members. Zachary A. Wiegert will wind up and liquidate the company’s business and affairs. If you have a claim against the company, please provide the following information with respect to your claim: 1) your name or the name of your entity; 2) the nature of your claim; 3) the amount of your claim; and 4) the date your claim arose. All claims shall be mailed to GCA Kearney Operations, LLC, c/o Zachary A. Wiegert, 14606 Branch Street, Suite 100, Omaha, NE 68154. A claim against the company is barred unless an action to enforce the claim commences within five (5) years after the publication date of the third required notice. First publication October 30, 2026, final November 13, 2026 NOTICE OF DISSOLUTION OF SKOL GROUP CORPORATION NOTICE IS HEREBY GIVEN of the dissolution of Skol Group Corporation, a Nebraska corporation (Corporation), effective October 1, 2026. The terms and conditions of such dissolution are, in general, that when all debts and obligations of the Corporation have been fully paid and satisfied and any remaining assets will be distributed in accordance with the Articles of Dissolution. Lars T. Pedersen, as President, is to manage the company’s affairs and distribute any remaining company assets. Parties with claims against the corporation are directed to submit them in writing to the attention of Lars T. Pedersen, 8822 Quest Street, Omaha, NE 68122. All claims against the Corporation will be barred unless a proceeding to enforce such claims is commenced within five (5) years after the publication of this Notice. First publication October 16, 2026, final October 30, 2026 NOTICE OF DISSOLUTION GOLDENROD CLUB 2, LLC NOTICE IS HEREBY GIVEN that Goldenrod Club 2, LLC, a Nebraska limited liability company, filed its Statement of Dissolution with the Nebraska Secretary of State on October 16, 2026, and the company is in the process of voluntary dissolution. The terms and conditions of such dissolution are, in general, that all debts and obligations of the company are to be fully paid and satisfied or adequate provision is to be made therefore, and that the balance of any remaining assets are to be distributed to its Members. Zachary A. Wiegert will wind up and liquidate the company’s business and affairs. If you have a claim against the company, please provide the following information with respect to your claim: 1) your name or the name of your entity; 2) the nature of your claim; 3) the amount of your claim; and 4) the date your claim arose. All claims shall be mailed to Goldenrod Club 2, LLC, c/o Zachary A. Wiegert, 14606 Branch Street, Suite 100, Omaha, NE 68154. A claim against the company is barred unless an action to enforce the claim commences within five (5) years after the publication date of the third required notice. First publication October 30, 2026, final November 13, 2026 NOTICE OF DISSOLUTION GOLDEN ROD BOAT, LLC NOTICE IS HEREBY GIVEN that Golden Rod Boat, LLC, a Nebraska limited liability company, filed its Statement of Dissolution with the Nebraska Secretary of State on October 16, 2026, and the company is in the process of voluntary dissolution. The terms and conditions of such dissolution are, in general, that all debts and obligations of the company are to be fully paid and satisfied or adequate provision is to be made therefore, and that the balance of any remaining assets are to be distributed to its Members. Zachary A. Wiegert will wind up and liquidate the company’s business and affairs. If you have a claim against the company, please provide the following information with respect to your claim: 1) your name or the name of your entity; 2) the nature of your claim; 3) the amount of your claim; and 4) the date your claim arose. All claims shall be mailed to Golden Rod Boat, LLC, c/o Zachary A. Wiegert, 14606 Branch Street, Suite 100, Omaha, NE 68154. A claim against the company is barred unless an action to enforce the claim commences within five (5) years after the publication date of the third required notice. First publication October 30, 2026, final November 13, 2026 NOTICE OF DISSOLUTION GCA PLYMOUTH OPERATIONS, LLC NOTICE IS HEREBY GIVEN that GCA Plymouth Operations, LLC, a Nebraska limited liability company, filed its Statement of Dissolution with the Nebraska Secretary of State on October 16, 2026, and the company is in the process of voluntary dissolution. The terms and conditions of such dissolution are, in general, that all debts and obligations of the company are to be fully paid and satisfied or adequate provision is to be made therefore, and that the balance of any remaining assets are to be distributed to its Members. Zachary A. Wiegert will wind up and liquidate the company’s business and affairs. If you have a claim against the company, please provide the following information with respect to your claim: 1) your name or the name of your entity; 2) the nature of your claim; 3) the amount of your claim; and 4) the date your claim arose. All claims shall be mailed to GCA Plymouth Operations, LLC, c/o Zachary A. Wiegert, 14606 Branch Street, Suite 100, Omaha, NE 68154. A claim against the company is barred unless an action to enforce the claim commences within five (5) years after the publication date of the third required notice. First publication October 30, 2026, final November 13, 2026 CARLSON & BLAKEMAN, LLP Matthew Wurstner, Attorney 11429 Davenport St. Omaha, NE 68154 NOTICE OF INCORPORATION OF COMMUNITY RESERVOIR PROJECT, INC. NOTICE IS HEREBY GIVEN that the undersigned has formed a corporation under the Nebraska Nonprofit Corporation Act by filing Articles of Incorporation with the Nebraska Secretary of State on October 16, 2026. The name of the corporation is COMMUNITY RESERVOIR PROJECT, INC. The Corporation is a public benefit corporation and will not have members. The address of the registered office of the corporation is: 11429 Davenport St., Omaha, Nebraska 68154, and the name of the registered agent at that address is Matthew Wurstner. Matthew Wurstner, Incorporator 11429 Davenport St. Omaha, NE 68154 First publication October 23, 2026, final November 6, 2026 FITZGERALD, SCHORR, BARMETTLER & BRENNAN, P.C., L.L.O. 200 Regency One 10050 Regency Circle Omaha, NE 68114-3794 NOTICE OF ORGANIZATION OF TBV LLC TBV LLC has been organized as a limited liability company under the Nebraska Uniform Limited Liability Company Act. The street and mailing address of the initial designated office of the Company is 9033 Kilpatrick Parkway, Bennington, NE 68007. The name, street and mailing address of the initial agent for service of process of the Company are Kyleigh Gall, 9033 Kilpatrick Parkway, Bennington, NE 68007. Dated this 20th day of October, 2026. First publication October 30, 2026, final November 13, 2026 LAMSON DUGAN & MURRAY LLP Daniel J. Waters, Attorney 10306 Regency Parkway Drive Omaha, Nebraska 68114 NOTICE OF THE ORGANIZATION OF DUNDEE 828, LLC Notice is hereby given of the formation of a limited liability company under the laws of the State of Nebraska, and that the name of the limited liability company is DUNDEE 828, LLC. The address of the
Page 27 • October 30, 2026
initial designated office is 10306 Regency Parkway Drive, Omaha, NE 68114. The name and address of the registered agent is LDM Business Services, Inc., 10306 Regency Parkway Drive, Omaha, NE 68114. The general nature of the business to be transacted is all lawful business. The company commenced existence on July 29, 2026, and shall have perpetual duration. The affairs of the company shall be conducted by the Members, as prescribed by the Operating Agreement. LDM Business Services, Inc. First publication October 30, 2026, final November 13, 2026 NOTICE OF ORGANIZATION OF SOWER OMAHA 10730, LLC NOTICE IS HEREBY GIVEN that Sower Omaha 10730, LLC (the “Company”) has been organized under the laws of the State of Nebraska. The Designated Office Address of the Company is 920 S. 107th Avenue, Suite 250, Omaha, Nebraska 68114. The Registered Agent and Office of the Company is DDLG Business Services, Inc., 9500 West Dodge Road, Suite 100, Omaha, Nebraska 68114. Dvorak Law Group, LLC 9500 West Dodge Road, Suite 100 Omaha, NE 68114 First publication October 30, 2026, final November 13, 2026 NOTICE OF ORGANIZATION OF HUSCROFT REPAIR LLC NOTICE IS HEREBY GIVEN that HUSCROFT REPAIR LLC has been organized under the laws of the State of Nebraska. The address of the designated office 13248 Birchwood Plz., Springfield, NE 68059. The registered agent for service of process is Justin Huscroft, whose address is 13248 Birchwood Plz., Springfield, NE 68059. The general nature of the business to be transacted is any lawful business for which a limited liability company may be organized under the laws of the State of Nebraska. First publication October 30, 2026, final November 13, 2026 NOTICE OF ORGANIZATION OF CBETTIN COACHING LLC NOTICE IS HEREBY GIVEN that CBettin Coaching LLC has been organized under the laws of the State of Nebraska. The designated office and agent for service of process are located at 15201 Mary St., Omaha, NE 68116. The agent for service of process is Cynthia J Bettin. First publication October 23, 2026, final November 6, 2026 ABRAHAMS KASLOW & CASSMAN LLP, LAW OFFICES 8712 West Dodge Road, Suite 300 Omaha, NE 68114-3450 Telephone 402-392-1250 Facsimile 402-392-0816 NOTICE OF ORGANIZATION OF WHERE WANDER LEADS LLC Where Wander Leads LLC has been organized as a limited liability company under the Nebraska Uniform Limited Liability Company Act. The street and mailing address of the initial designated office of the company is 200 Riverside Drive, Waterloo, Nebraska 68069. The name and street and mailing address of the initial registered agent of the company for service of process are John R. Oliver and 200 Riverside Drive, Waterloo, Nebraska 68069. First publication October 30, 2026, final November 13, 2026 NOTICE OF ORGANIZATION OF 129 NORTH 6TH STREET, LLC 129 NORTH 6TH STREET, LLC, with its designated office located at 7523 Grover Street, Omaha, NE 68124, gives notice that it filed a Certificate of Organization with the Secretary of State on March 25, 2025. The registered agent is Russell J Kreikmeier and the Registered Office is 7523 Grover Street, Omaha, NE 68124. The company may engage in any lawful business or commercial activity for which a limited liability company may be organized. Bryce Taylor, Organizer First publication October 30, 2026, final November 13, 2026 NOTICE OF ORGANIZATION OF ROOTS FAMILY BEHAVIORAL SERVICES, LLC NOTICE IS HEREBY GIVEN that Roots Family Behavioral Services, LLC, a Nebraska limited liability company, has been organized under the laws of the State of Nebraska. The address of the designated office is 3539 N 45th Ave. Omaha, NE 68104. The name and street address of the initial agent for service of process is Margret Bendixen, 3539 N 45th Ave. Omaha, NE 68104. The general nature of its business is to engage in any and all lawful business for which a limited liability company may be organized under the laws of Nebraska. First publication October 30, 2026, final November 13, 2026 ERICKSON | SEDERSTROM, P.C. 10330 Regency Parkway Drive Omaha, NE 68114 NOTICE OF ORGANIZATION OF KKEF MANAGEMENT, LLC NOTICE IS HEREBY GIVEN that KKEF Management, LLC, a Nebraska Limited Liability Company, has been duly organized under the laws of the State of Nebraska with its designated office located at 10330 Regency Parkway Drive, Suite 100, Omaha, NE 68114 and designating its registered agent as Erickson & Sederstrom, P.C., a Limited Liability Organization with its registered office at 10330 Regency Parkway Drive, Suite 100, Omaha, NE 68114. First publication October 30, 2026, final November 13, 2026 SMITH PAULEY, LLP 3555 Farnam St., Suite 1000 Omaha, NE 68131 NOTICE OF ORGANIZATION OF RUSS-T WOODWORKS, LLC The name of the Company is RUSS-T WOODWORKS, LLC. The street address of the initial designated office is 5015 Lockwood Lane, Omaha, Nebraska, 68152. The registered agent is Smith Pauley, LLP, Attn.: Jeffrey T. Palzer, and the registered agent’s address is 3555 Farnam St., Suite 1000, Omaha, NE 68131. The general nature of the Company is carpentry and woodworking. The Company commenced on October 22, 2026, and shall have perpetual existence. The affairs of the Company are to be conducted by Members, the President, Vice President, Secretary, Treasurer and such other officers as the Members shall determine. First publication October 30, 2026, final November 13, 2026 ABRAHAMS KASLOW & CASSMAN LLP, LAW OFFICES 8712 West Dodge Road, Suite 300 Omaha, NE 68114-3450 Telephone 402-392-1250 Facsimile 402-392-0816 NOTICE OF ORGANIZATION OF DRIP BRANDED LLC Drip Branded LLC has been organized as a limited liability company under the Nebraska Uniform Limited Liability Company Act. The street and mailing address of the initial designated office of the company is 8712 West Dodge Road, Suite 300, Omaha, Nebraska 68114. The name and street and mailing address of the initial registered agent of the company for service of process are Andrew P. Deaver and 8712 West Dodge Road, Suite 300, Omaha, Nebraska 68114. First publication October 23, 2026, final November 6, 2026
LEGAL NOTICES LAMSON DUGAN & MURRAY LLP Daniel J. Waters, Attorney 10306 Regency Parkway Drive Omaha, NE 68114 NOTICE OF THE ORGANIZATION OF ECHELON HOLDINGS, LLC NOTICE IS HEREBY GIVEN of the formation of a limited liability company under the laws of the State of Nebraska, and that the name of the limited liability company is Echelon Holdings, LLC. The address of the initial designated office is 20121 P. St., Ste. 104, Omaha, NE 68135. The name and address of the registered agent is LDM Business Services, Inc., 10306 Regency Parkway Drive, Omaha, NE 68114. The general nature of the business to be transacted is all lawful business. The company commenced existence on October 9, 2026 and shall have perpetual duration. The affairs of the company shall be conducted by the Members, as prescribed by the Operating Agreement. LDM Business Services, Inc. 4904-0373-1931, v. 1 First publication October 30, 2026, final November 13, 2026
LAMSON DUGAN & MURRAY LLP Daniel J. Waters, Attorney 10306 Regency Parkway Drive Omaha, NE 68114 NOTICE OF THE ORGANIZATION OF CAHOY HOLDINGS, LLC NOTICE IS HEREBY GIVEN of the formation of a limited liability company under the laws of the State of Nebraska, and that the name of the limited liability company is Cahoy Holdings, LLC. The address of the initial designated office is 18327 Adams Circle, Omaha, NE 68135. The name and address of the registered agent is LDM Business Services, Inc., 10306 Regency Parkway Drive, Omaha, NE 68114. The general nature of the business to be transacted is all lawful business. The company commenced existence on October 16, 2026 and shall have perpetual duration. The affairs of the company shall be conducted by the Members, as prescribed by the Operating Agreement. LDM Business Services, Inc. 4907-6991-8425, v. 1 First publication October 23, 2026, final November 6, 2026
LAMSON DUGAN & MURRAY LLP Erin K. Artz, Attorney 10306 Regency Parkway Drive Omaha, NE 68114 NOTICE OF THE ORGANIZATION OF ODE TO NINNY, LLC NOTICE IS HEREBY GIVEN of the formation of a limited liability company under the laws of the State of Nebraska, and that the name of the limited liability company is ODE TO NINNY, LLC. The address of the initial designated office is 519 S. 85th St., Omaha, NE 68114. The name and address of the registered agent is Calissa Yrkoski, 519 S. 85th St., Omaha, NE 68114. The general nature of the business to be transacted is all lawful business. The company commenced existence on October 8, 2026 and shall have perpetual duration. The affairs of the company shall be conducted by the Members, as prescribed by the Operating Agreement. Erin K. Artz, Legal Counsel. 4913-2488-3415, v. 1 First publication October 16, 2026, final October 30, 2026
LAMSON DUGAN & MURRAY LLP Phillip T. Sanberg, Attorney 10306 Regency Parkway Drive Omaha, NE 68114 NOTICE OF INCORPORATION OF S&B FRANCHISE MANAGEMENT, INC. NOTICE IS HEREBY GIVEN that a corporation has been formed under the laws of the State of Nebraska, and that the name of the corporation is S&B Franchise Management, Inc. The corporation is authorized to issue 1,000 shares of common stock. The name and street address of the corporation’s registered agent and office is LDM Business Services, Inc., 10306 Regency Parkway Drive, Omaha, NE 68114. The incorporator is LDM Business Services, Inc., 10306 Regency Parkway Drive, Omaha, NE 68114. LDM Business Services, Inc., Incorporator First publication October 30, 2026, final November 13, 2026
NOTICE OF THE ORGANIZATION OF TREEHOUSE LEGACY GROUP, LLC NOTICE IS HEREBY GIVEN that Treehouse Legacy Group, LLC a Nebraska Limited Liability Company, has been organized under the laws of the state of Nebraska, with its initial designated office at 1701 N. 24th Street, Suite 102 Omaha, NE 68110. The initial agent for service of process of the Company is Mytrethia Gunter 1701 N. 24th Street, Omaha, NE 68110. The company is member managed. The nature of the Company is Real estate with related investment, print-on-demand products and any other lawful business activities permitted under Nebraska law. First publication October 16, 2026, final October 30, 2026
LAMSON DUGAN & MURRAY LLP Erin K. Artz, Attorney 10306 Regency Parkway Drive Omaha, NE 68114 NOTICE OF THE ORGANIZATION OF APEX INFRASTRUCTURE MANAGEMENT, LLC NOTICE IS HEREBY GIVEN of the formation of a limited liability company under the laws of the State of Nebraska, and that the name of the limited liability company is APEX INFRASTRUCTURE MANAGEMENT, LLC. The address of the initial designated office is 14835 Charles Plaza, Omaha, NE 68154. The name and address of the registered agent is LDM Business Services, 10306 Regency Parkway Drive, Omaha, NE 68114. The general nature of the business to be transacted is all lawful business. The company commenced existence on October 21, 2026, and shall have perpetual duration. The affairs of the company shall be conducted by the members, as prescribed by the Operating Agreement. LDM Business Services, Inc. First publication October 30, 2026, final November 13, 2026
NOTICE OF ORGANIZATION OF KP BEHAVIORAL CONSULTING, LLC NOTICE IS HEREBY GIVEN that KP Behavioral Consulting, LLC, a Nebraska limited liability company, has been organized under the laws of the State of Nebraska. The address of the designated office is 7513 S. 134th St, Omaha, NE, 68138. The name and street address of the initial agent for service of process is Kaylee Petsch, 7513 S. 134th St, Omaha, NE, 68138. The general nature of its business is to engage in any and all lawful business for which a limited liability company may be organized under the laws of Nebraska. First publication October 23, 2026, final November 6, 2026 LAMSON DUGAN & MURRAY LLP Daniel J. Waters, Attorney 10306 Regency Parkway Drive Omaha, NE 68114 NOTICE OF THE ORGANIZATION OF LSM BOATING, LLC NOTICE IS HEREBY GIVEN of the formation of a limited liability company under the laws of the State of Nebraska, and that the name of the limited liability company is LSM Boating, LLC. The address of the initial designated office is 1813 N. 196th St., Elkhorn, NE 68022. The name and address of the registered agent is LDM Business Services, Inc., 10306 Regency Parkway Drive, Omaha, NE 68114. The general nature of the business to be transacted is all lawful business. The company commenced existence on October 19, 2026 and shall have perpetual duration. The affairs of the company shall be conducted by the Members, as prescribed by the Operating Agreement. LDM Business Services, Inc. 4922-5172-5017, v. 1 First publication October 30, 2026, final November 13, 2026 CARLSON & BLAKEMAN, LLP MEGAN CAVANAUGH, Attorney 11429 Davenport Street Omaha, NE 68154 NOTICE OF ORGANIZATION OF ZIMA LEGACY, LLC NOTICE IS HEREBY GIVEN that ZIMA LEGACY, LLC is organized under the laws of the State of Nebraska. The initial designated office is 2760 N Road, David City, Nebraska 68632. The Company’s initial registered agent in the State of Nebraska is: MEGAN CAVANAUGH, whose address is 11429 Davenport Street, Omaha, NE 68154. The purpose of the Company is to engage in any lawful business and activity, as may be mutually agreed upon by the Members from time to time, and which are not prohibited by the Nebraska Uniform Limited Liability Company Act. The Company commenced with filing its Certificate of Organization on October 19, 2026, and shall have a perpetual period of duration. The Company is a Manager Managed Limited Liability Company. MEGAN CAVANAUGH, Organizer First publication October 30, 2026, final November 13, 2026 NOTICE OF ORGANIZATION OF BRAUN ENTERPRISES LLC NOTICE IS HEREBY GIVEN that Braun Enterprises LLC, a Nebraska limited liability company, has been organized under the laws of the State of Nebraska. Designated Office: The street address of the initial designated office of the Company is 1457 N. 143rd Avenue Cir., Omaha, NE 68154. Registered Agent: The name and street address of the initial agent for service of process of the Company is Northwest Registered Agent Service Inc, 200 S. 21st St. Ste. 400A, Lincoln, NE 68510. First publication October 30, 2026, final November 13, 2026 NOTICE OF ORGANIZATION OF THRESHEN LLC NOTICE IS HEREBY GIVEN that Threshen LLC (“the LLC”), has been organized under the laws of the State of Nebraska with the following registered agent and office: Justin Kerkman, 524 East Clay Street, O’Neill, Nebraska 68763. The LLC’s designated office is located at 524 East Clay Street, O’Neill, Nebraska 68763. First publication October 16, 2026, final October 30, 2026 NOTICE OF INCORPORATION OF OMAHA LEGACY CORPORATION, INC. NOTICE IS HEREBY GIVEN that Omaha Legacy Corporation, Inc. has been incorporated under the Nebraska Model Business Corporation Act. The Corporation’s name is: OMAHA LEGACY CORPORATION, INC. The Corporation is authorized to issue 100 shares of common stock, par value $0.01 per share. The Corporation’s initial registered office is located at: 500 Windsor Drive, Papillion, Nebraska 68046. The Corporation’s initial registered agent at such address is: Joseph Vasko. The name and address of the incorporator is: Joseph Vasko, 500 Windsor Drive, Papillion, Nebraska 68046 First publication October 30, 2026, final November 13, 2026 CROKER HUCK LAW FIRM MARTIN P. PELSTER, Attorney 605 Bald Eagle Boulevard, Ashland, NE 68003 NOTICE OF ORGANIZATION OF MARBEC, LLC The name of the limited liability company is MarBec, LLC. The address of the initial designated office is 605 Bald Eagle Boulevard, Ashland, NE 68124. The name and address of the initial agent for service of process is Croker, Huck, Kasher, DeWitt, Anderson & Gonderinger, LLC, 605 Bald Eagle Boulevard, Ashland, NE 68003 First publication October 30, 2026, final November 13, 2026
NOTICE OF ORGANIZATION OF ANKA VENTURES LLC NOTICE IS HEREBY GIVEN that Anka Ventures LLC, a Nebraska limited liability company, is organized under the laws of the State of Nebraska, with its designated office at 1501 Mike Fahey St., Suite 110206, Omaha, NE 68102 The name and public mailing address of the initial agent for service of process of the company is Northwest Registered Agent Service Inc., Lincoln, NE 68510 First publication October 23, 2026, final November 6, 2026 NOTICE OF ORGANIZATION OF HERCULES 4, LLC NOTICE IS HEREBY GIVEN that Hercules 4, LLC, a Nebraska Limited Liability Company, has been organized under the laws of the State of Nebraska, with its initial designated office at 13830 Martha Circle, Omaha, Nebraska 68144 and with its initial agent for service of process as Armando Mendoza, 13830 Martha Circle, Omaha, Nebraska 68144. First publication October 16, 2026, final October 30, 2026 NOTICE OF ORGANIZATION OF HALO ACADEMY, LLC NOTICE IS HEREBY GIVEN that Halo Academy, LLC, a Nebraska Professional Limited Liability Company, has been organized under the laws of the State of Nebraska, with its initial designated office at 17728 Oakmont Drive, Suite 201, Omaha, Nebraska 68136 and with its initial agent for service of process as Breann L. Sims, 20284 Vanlea Drive, Gretna, Nebraska 68028. The company shall be organized to conduct the practice of aesthetic medicine, all in accordance with the rules and regulations of the Nebraska Department of Health and Human Services. First publication October 23, 2026, final November 6, 2026 PANSING HOGAN ERNST & BUSER LLP BENJAMIN J. PICK, Attorney 10250 Regency Circle, Suite 300 Omaha, NE 68114-3728 NOTICE OF ORGANIZATION OF LK03168, LLC NOTICE IS HEREBY GIVEN of the organization of LK03168, LLC: 1. The name of the limited liability company is LK03168, LLC; and 2. The street and mailing address of the initial designated office is 12910 Pierce Street, Ste. 110, Omaha, Nebraska 68144, and the name and street address of the initial agent for service of process is Benjamin J. Pick, 10250 Regency Circle, Suite 300, Omaha, Nebraska 68114. First publication October 16, 2026, final October 30, 2026 NOTICE OF ORGANIZATION OF HERCULES 3, LLC NOTICE IS HEREBY GIVEN that Hercules 3, LLC, a Nebraska Limited Liability Company, has been organized under the laws of the State of Nebraska, with its initial designated office at 13830 Martha Circle, Omaha, Nebraska 68144 and with its initial agent for service of process as Armando Mendoza, 13830 Martha Circle, Omaha, Nebraska 68144. First publication October 16, 2026, final October 30, 2026 NOTICE OF ORGANIZATION OF HERCULES, LLC NOTICE IS HEREBY GIVEN that Hercules, LLC, a Nebraska Limited Liability Company, has been organized under the laws of the State of Nebraska, with its initial designated office at 13830 Martha Circle, Omaha, Nebraska 68144 and with its initial agent for service of process as Armando Mendoza, 13830 Martha Circle, Omaha, Nebraska 68144. First publication October 16, 2026, final October 30, 2026 NOTICE OF ORGANIZATION OF GOLDS HOTEL LINCOLN LLC NOTICE IS HEREBY GIVEN that Golds Hotel Lincoln LLC (the “Company”) has been organized under the laws of the State of Nebraska. The Designated Office Address of the Company is 1033 O Street, Lincoln, Nebraska 68510. The Registered Agent and Office of the Company is DDLG Business Services, Inc., 9500 West Dodge Road, Suite 100, Omaha, Nebraska 68114. Dvorak Law Group, LLC 9500 West Dodge Road, Suite 100 Omaha, NE 68114 First publication October 30, 2026, final November 13, 2026 ERICKSON | SEDERSTROM, P.C. 10330 Regency Parkway Drive Omaha, NE 68114 NOTICE OF ORGANIZATION OF KKEF FLEET, LLC NOTICE IS HEREBY GIVEN that KKEF Fleet, LLC, a Nebraska Limited Liability Company, has been duly organized under the laws of the State of Nebraska with its designated office located at 10330 Regency Parkway Drive, Suite 100, Omaha, NE 68114 and designating its registered agent as Erickson & Sederstrom, P.C., a Limited Liability Organization with its registered office at 10330 Regency Parkway Drive, Suite 100, Omaha, NE 68114 First publication October 30, 2026, final November 13, 2026 NOTICE OF ORGANIZATION OF THE PIXIE CANVAS LLC NOTICE IS HEREBY GIVEN that The Pixie Canvas LLC, a Nebraska limited liability company, has been organized under the laws of the State of Nebraska. Designated Office: The street and mailing address of the initial designated office is 6710 S. 206th Plaza #208 Elkhorn, Nebraska 68022. Registered Agent: The name and street and mailing address of the initial agent for service of process is Valerie Sandiford at 6710 S. 206th Plaza #208 Elkhorn, Nebraska 68022. First publication October 16, 2026, final October 30, 2026
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NOTICE OF ORGANIZATION OF HOWARD HOLDINGS, LLC NOTICE IS HEREBY GIVEN that Howard Holdings, LLC (the “Company”) has been organized under the laws of the State of Nebraska. The Designated Office Address of the Company is 205 S. 93rd St., Omaha, NE 68114. The Registered Agent of the Company is DDLG Business Services, Inc., 9500 West Dodge Road, Suite 100, Omaha, Nebraska 68114. Dvorak Law Group, LLC 9500 West Dodge Road, Suite 100 Omaha, NE 68114 First publication October 16, 2026, final October 30, 2026 LAMSON DUGAN & MURRAY LLP Daniel J. Waters, Attorney 10306 Regency Parkway Drive Omaha, NE 68114 NOTICE OF THE ORGANIZATION OF W.A.G EQUITY, LLC NOTICE IS HEREBY GIVEN of the formation of a limited liability company under the laws of the State of Nebraska, and that the name of the limited liability company is W.A.G Equity, LLC. The address of the initial designated office is 3325 S. 206th St., Elkhorn, NE 68022. The name and address of the registered agent is LDM Business Services, Inc., 10306 Regency Parkway Drive, Omaha, NE 68114. The general nature of the business to be transacted is all lawful business. The company commenced existence on October 6, 2026, and shall have perpetual duration. The affairs of the company shall be conducted by the Members, as prescribed by the Operating Agreement. LDM Business Services, Inc., Organizer. 4901-9517-9221, v. 1 First publication October 16, 2026, final October 30, 2026 NOTICE OF ORGANIZATION OF VEGA, LLC NOTICE IS HEREBY GIVEN that Vega, LLC (the “Company”) has been organized under the laws of the State of Nebraska. The Designated Office Address of the Company is 2226 Howard Street, Omaha, Nebraska 68102. The Registered Agent of the Company is Jennifer L. Rattner, Ringenberg & Rattner Law, LLC, 14301 FNB Parkway, Suite 204, Omaha, Nebraska 68154. First publication October 30, 2026, final November 13, 2026 ERICKSON | SEDERSTROM, P.C. 10330 Regency Parkway Drive Omaha, NE 68114 NOTICE OF ORGANIZATION OF NEBRASKA PROVISION HOUSE, LLC NOTICE IS HEREBY GIVEN that Nebraska Provision House, LLC, a Nebraska Limited Liability Company, has been duly organized under the laws of the State of Nebraska with its designated office located at 10330 Regency Parkway Drive, Suite 100, Omaha, NE 68114 and designating its registered agent as Erickson & Sederstrom, P.C., a Limited Liability Organization with its registered office at 10330 Regency Parkway Drive, Suite 100, Omaha, NE 68114. First publication October 30, 2026, final November 13, 2026 NOTICE OF ORGANIZATION OF M3C PARTNERS, LLC NOTICE IS HEREBY GIVEN that M3C Partners, LLC (the “Company”) has been organized under the laws of the State of Nebraska. The Designated Office Address of the Company is 3405 N 140th Street, Omaha, Nebraska 68164. The Registered Agent and Office of the Company is Michael Piti, 3405 N 140th Street, Omaha, Nebraska 68164. Dvorak Law Group, LLC 9500 West Dodge Road, Suite 100 Omaha, NE 68114 First publication October 23, 2026, final November 6, 2026 NOTICE OF ORGANIZATION OF GATHERINGS AND LEFTOVERS, LLC NOTICE IS HEREBY GIVEN that Gatherings and Leftovers, LLC has been organized under the laws of the State of Nebraska. The address of the designated office 420 S. 11th St., Suite 303, Omaha, NE, 68102. The registered agent for service of process is Diane M. Watson, whose address is 420 S. 11th St., Suite 303, Omaha, NE, 68102. The general nature of the business to be transacted is any lawful business for which a limited liability company may be organized under the laws of the State of Nebraska. First publication October 23, 2026, final November 6, 2026 NOTICE OF ORGANIZATION OF 4801 S. 205TH ST CARWASH RE, LLC Notice is hereby given that 4801 S. 205th St Carwash RE, LLC (the “Company”) has been organized under the laws of the State of Nebraska. The Designated Office Address of the Company is 1881 W Dodge Rd, Suite 400E, Omaha, NE 68022. The Registered Agent of the Company is C T CORPORATION SYSTEM, 5601 S 59th Street, STE C, Lincoln, NE 68516. First publication October 30, 2026, final November 13, 2026 LAMSON DUGAN & MURRAY LLP Craig W. Benson Attorney 10306 Regency Parkway Drive Omaha, NE 68114
LEGAL NOTICES NOTICE OF THE ORGANIZATION OF PREMIER SOIL STEWARDSHIP, LLC NOTICE IS HEREBY GIVEN of the formation of a limited liability company under the laws of the State of Nebraska, and that the name of the limited liability company is Premier Soil Stewardship, LLC. The address of the initial designated office is 2040 3rd Road, Wisner, NE 68791. The name and address of the registered agent is LDM Business Services, 10306 Regency Parkway Drive, Omaha, NE 68114. The general nature of the business to be transacted is all lawful business. The company commenced existence on October 20, 2026, and shall have perpetual duration. The affairs of the company shall be conducted by the Manager(s), as prescribed by the Operating Agreement. LDM Business Services, Inc. 4902-3535-8426, v. 1 First publication October 30, 2026, final November 13, 2026 NOTICE OF ORGANIZATION OF DELENA PROPERTY MANAGEMENT, LLC NOTICE IS HEREBY GIVEN that Delena Property Management, LLC (the “Company”) has been organized under the laws of the State of Nebraska. The Designated Office Address of the Company is 10040 Regency Circle, Omaha, Nebraska 68114. The Registered Agent and Office of the Company is DDLG Business Services, Inc., 9500 West Dodge Road, Suite 100, Omaha, Nebraska 68114. Dvorak Law Group, LLC 9500 West Dodge Road, Suite 100 Omaha, NE 68114 First publication October 23, 2026, final November 6, 2026 NOTICE OF ORGANIZATION OF CRESTMONT CAPITAL HOLDINGS, LLC NOTICE IS HEREBY GIVEN that Crestmont Capital Holdings, LLC (the “Company”) has been organized under the laws of the State of Nebraska. The Designated Office Address of the Company is 7300 Main St, Unit 27162, Ralston, NE 68127. The Registered Agent and Office of the Company is DDLG Business Services, Inc., 9500 West Dodge Road, Suite 100, Omaha, Nebraska 68114. Dvorak Law Group, LLC 9500 West Dodge Road, Suite 100 Omaha, NE 68114 First publication October 23, 2026, final November 6, 2026 NOTICE OF ORGANIZATION OF BLUEGRASS DRIVE, LLC NOTICE IS HEREBY GIVEN that Bluegrass Drive, LLC (the “Company”) has been organized under the laws of the State of Nebraska. The Designated Office Address of the Company is 1935 O Street, Suite 101, Lincoln, Nebraska 68510. The Registered Agent and Office of the Company is DDLG Business Services, Inc., 9500 West Dodge Road, Suite 100, Omaha, Nebraska 68114. Dvorak Law Group, LLC 9500 West Dodge Road, Suite 100 Omaha, NE 68114 First publication October 16, 2026, final October 30, 2026 NOTICE OF ORGANIZATION OF HERCULES 2, LLC NOTICE IS HEREBY GIVEN that Hercules 2, LLC, a Nebraska Limited Liability Company, has been organized under the laws of the State of Nebraska, with its initial designated office at 13830 Martha Circle, Omaha, Nebraska 68144 and with its initial agent for service of process as Armando Mendoza, 13830 Martha Circle, Omaha, Nebraska 68144. First publication October 16, 2026, final October 30, 2026 NOTICE OF ORGANIZATION OF MBT DIGITAL CREATIONS, LLC NOTICE IS HEREBY GIVEN that MBT Digital Creations, LLC, a Nebraska Limited Liability Company, has been organized under the laws of the State of Nebraska. Its initial designated office is located at 19641 W Street, Omaha NE 68135. The initial agent for service of process is Patience Glenn, located at 19641 W. Street, Omaha NE 68135. First publication October 16, 2026, final October 30, 2026 ERICKSON | SEDERSTROM, P.C. 10330 Regency Parkway Drive Omaha, NE 68114 NOTICE OF ORGANIZATION OF KAMENROWE HOLDINGS, LLC NOTICE IS HEREBY GIVEN that Kamenrowe Holdings, LLC, a Nebraska Limited Liability Company, has been duly organized under the laws of the State of Nebraska with its designated office located at 10330 Regency Parkway Drive, Suite 100, Omaha, Nebraska 68114 and designating its registered agent as Erickson & Sederstrom, P.C., a Limited Liability Organization with its registered office at 10330 Regency Parkway Drive, Suite 100, Omaha, NE 68114. First publication October 23, 2026, final November 6, 2026 NOTICE OF ORGANIZATION OF JMS, LLC NOTICE IS HEREBY GIVEN that JMS, LLC has been organized under the laws of the State of Nebraska filed September 8, 2026. The designated office of the limited liability company is 1419 CADY ST. OMAHA, NE 68110. The registered agent of JMS, LLC IS JERONIMO FAVILA AGUILAR 1419 CADY ST. OMAHA, NE 68110. First publication October 16, 2026, final October 30, 2026 NOTICE OF ORGANIZATION OF FLYOVER COLLECTIVE, LLC NOTICE IS HEREBY GIVEN that Flyover Collective, LLC has been organized under the laws of the State of Nebraska. The street address of the initial designated office is 20284 Wirt St, PO Box 180, Elkhorn, NE 68022. The name and street address of the initial agent for service of process is Ryan Ahart, 16235 Wood Dr, Omaha, NE 68130. The general nature of the business is to engage in any lawful business for which a limited liability company may be organized under the Nebraska Uniform Limited Liability Company Act. First publication October 16, 2026, final October 30, 2026 LAMSON DUGAN & MURRAY LLP Phillip T. Sanberg, Attorney 10306 Regency Parkway Drive Omaha, NE 68114 NOTICE OF THE ORGANIZATION OF 4912 S. 114th STREET, LLC NOTICE IS HEREBY GIVEN of the formation of a limited liability company under the laws of the State of Nebraska, and that the name of the limited liability company is 4912 S. 114th Street, LLC. The address of the initial designated office is 1311 S. 185th Circle, Omaha, NE 68144. The name and address of the registered agent is LDM Business Services, Inc., 10306 Regency Parkway Drive, Omaha, NE 68114. The general nature of the business to be transacted is all lawful business. The company commenced existence on October 7, 2026 and shall have perpetual duration. The affairs of the company shall be conducted by the Members, as prescribed by the Operating Agreement. LDM Business Services, Inc. First publication October 16, 2026, final October 30, 2026 ERICKSON | SEDERSTROM, P.C. 10330 Regency Parkway Drive Omaha, NE 68114 NOTICE OF ORGANIZATION OF M2J2 HOLDINGS, LLC NOTICE IS HEREBY GIVEN that M2J2 Holdings LLC, a Nebraska Limited Liability Company, has been duly organized under the laws of the State of Nebraska with its designated office located at 10330
Regency Parkway Drive, Suite 100, Omaha, Nebraska 68114 and designating its registered agent as Erickson & Sederstrom, P.C., a Limited Liability Organization with its registered office at 10330 Regency Parkway Drive, Suite 100, Omaha, Nebraska 68114. First publication October 16, 2026, final October 30, 2026 CROKER HUCK LAW FIRM ELIZABETH A. SEVCIK, Attorney 2120 S. 72nd Street, Suite 1200 Omaha, NE 68124 NOTICE OF ORGANIZATION OF LUBE 2, LLC The name of the limited liability company is Lube 2, LLC. The address of the initial designated office is 3820 North 90th Street, Omaha, NE 68134. The name and address of the initial agent for service of process is Croker, Huck, Kasher, DeWitt, Anderson & Gonderinger, LLC, 2120 South 72nd Street, Suite 1200, Omaha, NE 68124. First publication October 16, 2026, final October 30, 2026 NOTICE OF ORGANIZATION OF HARDHAT MEDIA AND ADVERTISING, LLC NOTICE IS HEREBY GIVEN that Hardhat Media and Advertising, LLC (the “Company”) has been organized under the laws of the State of Nebraska. The Designated Office Address of the Company is 14606 Branch Street, Suite 100, Omaha, Nebraska 68154. The Registered Agent of the Company is Goldenrod RA, Inc., 14606 Branch Street, Suite 100, Omaha, Nebraska 68154. First publication October 16, 2026, final October 30, 2026 NOTICE OF ORGANIZATION OF VDS CONNECT IT, LLC NOTICE IS HEREBY GIVEN that VDS Connect IT, LLC (the “Company”) has been organized under the laws of the State of Nebraska. The Designated Office Address of the Company is 8430 Wirt Street, Omaha, Nebraska 68134. The Registered Agent and Office of the Company is DDLG Business Services, Inc., 9500 West Dodge Road, Suite 100, Omaha, Nebraska 68114. Dvorak Law Group, LLC 9500 West Dodge Road, Suite 100 Omaha, NE 68114 First publication October 16, 2026, final October 30, 2026 ERICKSON | SEDERSTROM, P.C. 10330 Regency Parkway Drive Omaha, NE 68114 NOTICE OF ORGANIZATION OF DROVER RISK ADVISORS, LLC NOTICE IS HEREBY GIVEN that Drover Risk Advisors, LLC, a Nebraska Limited Liability Company, has been duly organized under the laws of the State of Nebraska with its designated office located at 10330 Regency Parkway Drive, Suite 100, Omaha, NE 68114 and designating its registered agent as Erickson & Sederstrom, P.C., a Limited Liability Organization with its registered office at 10330 Regency Parkway Drive, Suite 100, Omaha, NE 68114. First publication October 16, 2026, final October 30, 2026 CROKER HUCK LAW FIRM STEVEN G. RANUM, Attorney 2120 S. 72nd Street, Suite 1200 Omaha, NE 68124 NOTICE OF ORGANIZATION OF 3304 L STREET, LLC The name of the limited liability company is 3304 L Street, LLC. The address of the initial designated office is 2120 South 72nd Street, Suite 1200, Omaha, NE 68124. The name and address of the initial agent for service of process is Croker, Huck, Kasher, DeWitt, Anderson & Gonderinger, LLC, 2120 South 72nd Street, Suite 1200, Omaha, NE 68124. First publication October 16, 2026, final October 30, 2026 PANSING HOGAN ERNST & BUSER LLP BENJAMIN J. PICK, Attorney 10250 Regency Circle, Suite 300 Omaha, NE 68114-3728 NOTICE OF ORGANIZATION OF LK0490, LLC NOTICE IS HEREBY GIVEN of the organization of LK0490, LLC: 1. The name of the limited liability company is LK0490, LLC; and 2. The street and mailing address of the initial designated office is 12910 Pierce Street, Ste. 110, Omaha, Nebraska 68144, and the name and street address of the initial agent for service of process is Benjamin J. Pick, 10250 Regency Circle, Suite 300, Omaha, Nebraska 68114. First publication October 16, 2026, final October 30, 2026 NOTICE OF INCORPORATION OF RSI, INC. NOTICE IS HEREBY GIVEN of incorporation of RSI, Inc. under the laws of the State of Nebraska as follows: 1. The name of the Corporation is RSI, Inc. 2. The number of shares that the Corporation is authorized to issue is 1,000 shares of common stock. 3. The name of the initial registered agent is R. Kirk Sharp, and the address of the initial registered office is 14141 Hamilton Street, Omaha, Nebraska 68154. 4. The name and address of the incorporator is Emily F. Mordhorst, 10250 Regency Circle, Suite 300, Omaha, Nebraska 68114. 5. The general nature of the business to be transacted by the Corporation is any and all lawful business for which a corporation may be incorporated in Nebraska. First publication October 16, 2026, final October 30, 2026 Jeffrey T. Palzer 3555 Farnam St., Suite 1000 Omaha NE 68131 NOTICE OF ORGANIZATION OF DARISCO PROPERTIES II, LLC The name of the Company is DARISCO PROPERTIES II, LLC. The street address of the initial designated office is 8806 N. 155th St., Bennington, NE, 68007. The registered agent is Jeffrey T. Palzer and the registered agent’s address is 3555 Farnam St., Suite 1000, Omaha, NE 68131. The general nature of the Company is property management and investment properties. The Company commenced on October 7, 2026, and shall have perpetual existence. The affairs of the Company are to be conducted by Members, the President, Vice President, Secretary, Treasurer, and such officers as the Members shall determine. First publication October 16, 2026, final October 30, 2026 NOTICE OF ORGANIZATION OF HOWARD STREET 1210-12, LLC NOTICE IS HEREBY GIVEN that Howard Street 1210-12, LLC, a Nebraska Limited Liability Company, has been organized under the laws of the State of Nebraska, with its initial designated office at 1105 Howard Street, Omaha, NE 68102 and with its initial agent for service of process being Michael K. Huffer whose office is located at 9290 West Dodge Road, Suite 302, Omaha, Nebraska 68114. The general nature of its business is to engage in any lawful business. The company was organized and commenced October 9, 2026, and its period of duration will be perpetual, unless terminated earlier. The affairs of the limited liability company shall be conducted by its Managers until such time as a successor or successors are selected pursuant to the Operating Agreement. Michael K. Huffer, Organizer, 9290 West Dodge Road, Suite 302 Omaha, Nebraska 68114 First publication October 16, 2026, final October 30, 2026
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APPLICATION FOR REGISTRATION OF TRADE NAME NOTICE IS HEREBY GIVEN that John Ramsey, an individual, 4549 S. 217th St, Elkhorn, NE 68022, has registered the trade name “3rd Sun Labs” with the Nebraska Secretary of State on September 23, 2026. The name was first used in Nebraska on September 22, 2026. The general nature of the business is custom software development and business process automation consulting. First publication October 30, 2026 APPLICATION FOR REGISTRATION OF TRADE NAME Trade Name to be registered is: FERNANDOS CAFE & CANTINA. Name of Applicant: KENNOA CORP. Address: 11556 TODD DRIVE, BLAIR, NE 68008 Applicant is CORPORATION. If other than an Individual, state under whose laws entity was formed: NEBRASKA. Date of first use of name in Nebraska: DECEMBER 31, 1994. General nature of business: INDEPENDENT RESTAURANT. Signature of Applicant or Legal Representative /s/DAVID C. NELSON. First publication October 30, 2026 APPLICATION FOR REGISTRATION OF TRADE NAME Trade Name to be registered is: FERNANDOS OMAHA. Name of Applicant: KENNOA CORP. Address: 11556 TODD DRIVE, BLAIR, NE 68008 Applicant is CORPORATION. If other than an Individual, state under whose laws entity was formed: NEBRASKA. Date of first use of name in Nebraska: JANUARY 13, 1994. General nature of business: INDEPENDENT RESTAURANT. Signature of Applicant or Legal Representative /s/DAVID C. NELSON. First publication October 30, 2026 APPLICATION FOR REGISTRATION OF TRADE NAME Trade Name to be registered is: FERNANDOS. Name of Applicant: KENNOA CORP. Address: 11556 TODD DRIVE, BLAIR, NE 68008 Applicant is CORPORATION. If other than an Individual, state under whose laws entity was formed: NEBRASKA. Date of first use of name in Nebraska: JANUARY 13, 1994. General nature of business: INDEPENDENT RESTAURANT. Signature of Applicant or Legal Representative /s/DAVID C. NELSON. First publication October 30, 2026 APPLICATION FOR REGISTRATION OF TRADE NAME Trade Name to be registered is: PRINCE GRIFFIN FINANCIAL GROUP. Name of Applicant: PRINCE GRIFFIN PARTNERSHIP Address: 17117 BURT STREET, SUITE 300, OMAHA, NE 68144 Applicant is PARTNERSHIP. If other than an Individual, state under whose laws entity was formed: NEBRASKA. Date of first use of name in Nebraska: 12/1/2025. General nature of business: FINANCIAL PLANNING. Signature of Applicant or Legal Representative /s/CALEN GRIFFIN. First publication October 30, 2026 APPLICATION FOR REGISTRATION OF TRADE NAME Trade Name to be registered is: DRIP BRANDED. Name of Applicant: Drip Branded LLC Address: 8712 W DODGE RD STE 300, OMAHA, NE 68114 Applicant is LLC. If other than an Individual, state under whose laws entity was formed: Nebraska. Date of first use of name in Nebraska: October 16, 2026. General nature of business: Marketing. Signature of Applicant or Legal Representative /s/Andrew P. Deaver. First publication October 30, 2026
STATEWIDE BALLOT MEASURES FOR GENERAL ELECTION, NOVEMBER 3, 2026 - PAGE 1 LEGAL NOTICE OF MEASURES TO BE VOTED UPON AT THE GENERAL ELECTION OCCURRING ON NOVEMBER 3, 2026 BALLOT TITLE AND TEXT OF THE CONSTITUTIONAL AMENDMENT PROPOSED BY THE LEGISLATURE BALLOT TITLE AND TEXT OF THE CONSTITUTIONAL AND STATUTORY INITIATIVES PROPOSED BY INITIATIVE PETITION PROPOSED AMENDMENT NO. 1 A vote FOR will amend the state constitution to increase the term limit for state legislators from two consecutive four-year terms (eight years) to three consecutive four-year terms (12 years). A vote AGAINST will not amend the Nebraska Constitution, so the current limit of two consecutive four-year terms will remain in effect. State legislators will continue to be ineligible for office in the Legislature for four years after serving two consecutive terms. A constitutional amendment to change the limit on legislative terms from two consecutive terms to three consecutive terms. For Against _________________________ PROPOSED BY INITIATIVE PETITION INITIATIVE MEASURE 440 BALLOT LANGUAGE FOR INITIATIVE MEASURE 440 A vote “FOR” will amend the Nebraska Constitution to authorize the enactment of laws to allow persons located within Nebraska to place sports wagers through an Internet-based platform when offered by an authorized gaming operator conducting games of chance within a licensed racetrack enclosure in Nebraska. A vote “AGAINST” means the Nebraska Constitution will not be amended in this manner. Shall the Nebraska Constitution be amended to authorize the enactment of laws allowing persons located within Nebraska to place sports wagers through an Internet-based platform when offered by an authorized gaming operator conducting
games of chance within a licensed racetrack enclosure in Nebraska? For Against _________________________ TEXT OF PROPOSED INITIATIVE MEASURE 440 (underscored language indicates added language, strike through indicates language being removed) OBJECT STATEMENT: The object of this petition is to amend the Nebraska Constitution to state that laws may be enacted allowing sports wagers to be placed within the State of Nebraska through an Internet-based platform offered by an authorized gaming operator. TEXT: Article III, section 24, of the Constitution of Nebraska shall be amended as shown: (1) Except as provided in this section, the Legislature shall not authorize any game of chance or any lottery or gift enterprise when the consideration for a chance to participate involves the payment of money for the purchase of property, services, or a chance or admission ticket or requires an expenditure of substantial effort or time. (2) The Legislature may authorize and regulate a state lottery pursuant to subsection (3) of this section and other lotteries, raffles, and gift enterprises which are intended solely as business promotions or the proceeds of which are to be used solely for charitable or community betterment purposes without profit to the promoter of such lotteries, raffles, or gift enterprises. (3)(a) The Legislature may establish a lottery to be operated and regulated by the State of Nebraska. The proceeds of the lottery shall be appropriated by the Legislature for the costs of establishing and maintaining the lottery and for the following purposes, as directed by the Legislature: (i) The first five hundred thousand dollars after the payment of prizes and operating expenses shall be transferred to the Compulsive Gamblers Assistance Fund; (ii) Forty-four and onehalf percent of the money remaining after the payment of prizes and operating expenses and the initial transfer to the
Compulsive Gamblers Assistance Fund shall be transferred to the Nebraska Environmental Trust Fund to be used as provided in the Nebraska Environmental Trust Act; (iii) Forty-four and onehalf percent of the money remaining after the payment of prizes and operating expenses and the initial transfer to the Compulsive Gamblers Assistance Fund shall be used for education as the Legislature may direct; (iv) Ten percent of the money remaining after the payment of prizes and operating expenses and the initial transfer to the Compulsive Gamblers Assistance Fund shall be transferred to the Nebraska State Fair Board if the most populous city within the county in which the fair is located provides matching funds equivalent to ten percent of the funds available for transfer. Such matching funds may be obtained from the city and any other private or public entity, except that no portion of such matching funds shall be provided by the state. If the Nebraska State Fair ceases operations, ten percent of the money remaining after the payment of prizes and operating expenses and the initial transfer to the Compulsive Gamblers Assistance Fund shall be transferred to the General Fund; and (v) One percent of the money remaining after the payment of prizes and operating expenses and the initial transfer to the Compulsive Gamblers Assistance Fund shall be transferred to the Compulsive Gamblers Assistance Fund. (b) No lottery game shall be conducted as part of the lottery unless the type of game has been approved by a majority of the members of the Legislature. (4) Nothing in this section shall be construed to prohibit (a) the enactment of laws providing for the licensing and regulation of wagering on the results of horseraces, wherever run, either within or outside of the state, by the parimutuel method, when such wagering is conducted by licensees within a licensed racetrack enclosure or (b) the enactment of laws providing for the licensing and regulation of bingo games conducted by nonprofit associations which have been in existence for a period of five years immediately preceding the
application for license, except that bingo games cannot be conducted by agents or lessees of such associations on a percentage basis. (5) This section shall not apply to any law which is enacted contemporaneously with the adoption of this subsection or at any time thereafter and which provides for the licensing, authorization, regulation, or taxation of all forms of games of chance when such games of chance are conducted by authorized gaming operators within a licensed racetrack enclosure, including sports wagering through the Internet if the person placing the sports wager is located within the State of Nebraska at the time the wager is placed. _________________________ PROPOSED BY INITIATIVE PETITION INITIATIVE MEASURE 441 BALLOT LANGUAGE FOR INITIATIVE MEASURE 441 A vote “FOR” will enact statutes allowing persons located within Nebraska to place sports wagers through an Internet-based platform when offered by an authorized gaming operator conducting games of chance within a licensed racetrack enclosure in Nebraska or the operator’s platform provider, and regulating such sports wagers. A vote “AGAINST” means no such statutes will be enacted. Shall statutes be enacted that: (1) Allow persons located within Nebraska to place sports wagers through an Internet-based platform when offered by an authorized gaming operator conducting games of chance within a licensed racetrack enclosure in Nebraska or the operator’s platform provider; and (2) Regulate such sports wagers? For Against _________________________ TEXT OF PROPOSED INITIATIVE MEASURE 441 (underscored language indicates added language, strike through indicates language being removed) OBJECT STATEMENT: The object of this petition is to enact a statute allowing sports wagers to
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be placed within the State of Nebraska through Internet-based platforms offered by an authorized gaming operator, or its contracted platform provider, and regulate such sports wagers. TEXT: AN ACT relating to gaming; to amend section 9-1102, Reissue Revised Statutes of Nebraska, and sections 9-1103 and 9-1110, Revised Statutes Supplement, 2025; to allow an authorized gaming operator or its platform provider to conduct sports wagering by means of an Internetbased platform under the Nebraska Racetrack Gaming Act; to define and redefine terms; to harmonize provisions; to provide an operative date; to provide severability; and to repeal the original sections. Be it enacted by the people of the State of Nebraska, Section 1. Section 9-1102, Reissue Revised Statutes of Nebraska, is amended to read: 9-1102 Notwithstanding any other provision of law, and to the full extent permitted by the Constitution of Nebraska, including amendments to the Constitution of Nebraska adopted contemporaneously with the enactment of the Nebraska Racetrack Gaming Act, the operation of games of chance is permitted only by authorized gaming operators within licensed racetrack enclosures as provided in the act, including, but not limited to, the offer of sports wagering through an online sports wagering platform by such authorized gaming operators. Sec. 2. Section 9-1103, Revised Statutes Supplement, 2025, is amended to read: 9-1103 For purposes of the Nebraska Racetrack Gaming Act: (1) Authorized gaming operator means a person or entity licensed pursuant to the act to operate games of chance within a licensed racetrack enclosure; (2) Authorized gaming operator license means a license to operate games of chance as an authorized gaming operator at a licensed racetrack enclosure, including operating sports wagering through an online sports wagering platform if the person placing the sports wager is located within the State of Nebraska at
the time the sports wager is placed; (3)(a) Except as otherwise provided in subdivision (b) of this subdivision, authorized sporting event means a professional sporting event, a collegiate sporting event, an international sporting event, a professional motor race event, a professional sports draft, an individual sports award, an electronic sport, or a simulated game; and (b) Authorized sporting event does not include an instate collegiate sporting event in which an instate collegiate or university team is a participant, a parimutuel wager, a fantasy sports contest, a minor league sporting event, a sporting event at the high school level or below regardless of the age of any individual participant, or any sporting event excluded by the commission; (4) Collegiate sporting event means an athletic event or competition of an intercollegiate sport played at the collegiate level for which eligibility requirements for participation by a student athlete are established by a national association for the promotion or regulation of collegiate athletics; (5) Commission means the State Racing and Gaming Commission; (6) Designated sports wagering area means an area, as approved by the commission, in which sports wagering is conducted within a licensed racetrack enclosure; (7) Dollar amount collected means the total dollar amount wagered by players of games of chance less the total dollar amount returned to such players as prizes; (8) Game of chance means any game which has the elements of chance, prize, and consideration, including any wager on a slot machine, table game, counter game, or card game, a keno lottery conducted in accordance with the Nebraska County and City Lottery Act, or sports wagering conducted in accordance with section 9-1110. Game of chance does not include any game the operation of which is prohibited at a casino by federal law; (9) Gaming device means an electronic, mechanical, or other device which plays a game of chance when activated by a player using currency, a token, or other item of
STATEWIDE BALLOT MEASURES FOR GENERAL ELECTION, NOVEMBER 3, 2026 - PAGE 2 value; (10) Gross gaming revenue means the dollar amount collected by an authorized gaming operator from operation of all games of chance within a licensed racetrack enclosure as computed pursuant to applicable statutes, rules, and regulations less the total of (a) all federal taxes, other than income taxes, imposed on the operation of such games of chance and (b) the amount provided to players by an authorized gaming operator as promotional gaming credits, but only to the extent such promotional gaming credits are redeemed by players to play one or more games of chance being operated by the authorized gaming operator; (11) International sporting event means an international team or individual sporting event governed by an international sports federation or sports governing body, including sporting events governed by the International Olympic Committee and the International Federation of Association Football; (12) Licensed racetrack enclosure has the same meaning as in section 2-1210; (13) Limited gaming device means an electronic gaming device which (a) offers games of chance, (b) does not dispense currency, tokens, or other items of value, and (c) does not have a cash winnings hopper, mechanical or simulated spinning reel, or side handle; (14) Online sports wagering platform means an integrated system of hardware, software, or applications, through which an authorized gaming operator, on its own or through its contracted platform provider, operates, conducts, or offers sports wagering through the Internet to persons located within the State of Nebraska at the time the sports wager is placed; (15) Platform provider means a sports wagering services provider that has a contract with an authorized gaming operator to provide an online sports wagering platform; (16) (14) Prohibited participant means any individual whose participation may undermine the integrity of the wagering or the sporting event or any person who is prohibited from sports wagering for other good cause
shown as determined by the commission, including, but not limited to: (a) Any individual placing a wager as an agent or proxy; (b) any person who is an athlete, a coach, a referee, or a player in any sporting event overseen by the sports governing body of such person based on publicly available information; (c) a person who holds a paid position of authority or influence sufficient to exert influence over the participants in a sporting event, including, but not limited to, any coach, manager, handler, or athletic trainer, or a person with access to certain types of exclusive information, on any sporting event overseen by the sports governing body of such person based on publicly available information; or (d) a person identified as prohibited from sports wagering by any list provided by a sports governing body to the commission; (17) (15) Promotional gaming credit means a credit, token, or other item of value provided by an authorized gaming operator or its platform provider to a player for the purpose of enabling the player to play a game of chance; (18) (16) Racing license means a license issued for a licensed racetrack enclosure by the commission; and (19) (17) Sports wagering means the acceptance of wagers on an authorized sporting event by any system of wagering as authorized by the commission. Sports wagering does not include (a) placing a wager on the performance or nonperformance of any individual athlete par ticipating in a single game or match of a collegiate sporting event in which a collegiate team from this state is participating, (b) placing an in-game wager on any game or match of a collegiate sporting event in which a collegiate team from this state is participating, (c) placing a wager on the performance or nonper formance of any individual athlete under eighteen years of age participating in a professional or international sporting event, or (d) placing a wager on the performance of athletes in an individual sporting event excluded by the commission. Sec. 3. Section 9-1110, Revised Statutes Supplement, 2025, is amended to read:
9-1110 (1) The commission may shall permit an authorized gaming operator to conduct sports wagering. Any sports wager shall be placed (a) through an online sports wagering platform by a person who is located within the State of Nebraska at the time the sports wager is placed or (b) in person or at a wagering kiosk in the designated sports wagering area at the licensed racetrack enclosure. A parimutuel wager in accordance with sections 2-1201 to 2-1218 may be placed in the designated sports wagering area at the licensed racetrack enclosure. An individual employed and authorized to accept a sports wager may also accept a parimutuel wager. (2) A floor plan identifying the designated sports wagering area at the licensed racetrack enclosure, including the location of any wagering kiosks, shall be filed with the commission for review and approval. Modification to a previously approved plan must be submitted for approval at least ten days prior to implementation. The area shall not be accessible to persons under twentyone years of age and shall have a sign posted to restrict access. Exceptions to this subsection must be approved in writing by the commission. (3) The authorized gaming operator shall submit controls for approval by the commission, that include the following for operating the designated sports wagering area at the licensed racetrack enclosure: (a) Specific procedures and technology partners to fulfill the requirements set forth by the commission; (b) Other specific controls as designated by the commission; (c) A process to easily and prominently impose limitations or notification for wagering parameters, including, but not limited to, deposits and wagers; and (d) An easy and obvious method for a player to make a complaint and to enable the player to notify the commission if such complaint has not been or cannot be addressed by the sports wagering operator. (4) An authorized gaming operator using a server to host an online sports wagering platform shall use a server that is lo-
cated within the State of Nebraska. An authorized gaming operator may conduct sports wagering through no more than two online sports wagering platforms operated by platform providers. The authorized gaming operator and its platform providers shall submit controls for approval by the commission that fulfill the requirements set forth by the commission for operating an online sports wagering platform. The commission shall adopt and promulgate rules and regulations for sports wagering through an online sports wagering platform on or before June 1, 2027. (5) (4) The commission shall develop policies and procedures to ensure a prohibited participant is unable to place a sports wager or parimutuel wager. (6) (5) Beginning on the implementation date designated by the Tax Commissioner pursuant to subsection (1) of section 9-1312, prior to the winnings payment of any sports wagering winnings as defined in section 9-1303, an authorized gaming operator or its platform provider shall check the collection system to determine if the winner has a debt or an outstanding state liability as required by the Gambling Winnings Setoff for Outstanding Debt Act. If such authorized gaming operator or its platform provider determines that the winner is subject to the collection system, the operator shall deduct the amount of debt and outstanding state liability identified in the collection system from the winnings payment and shall remit the net winnings payment of sports wagering winnings, if any, to the winner and the amount deducted to the Department of Revenue to be credited against such debt or outstanding state liability as provided in section 9-1306. Sec. 4. This act becomes operative on January 1, 2027. Sec. 5. If any section or provision of this act is determined by a court of competent jurisdiction to be unconstitutional or otherwise void or invalid for any reason, such determination shall not affect the validity of the act as a whole or any part thereof, other than the part so determined to be unconstitutional or otherwise void or invalid.
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Sec. 6. Original section 9-1102, Reissue Revised Statutes of Nebraska, and sections 9-1103 and 9-1110, Revised Statutes Supplement, 2025, are repealed. _________________________ PROPOSED BY INITIATIVE PETITION INITIATIVE MEASURE 442 BALLOT LANGUAGE FOR INITIATIVE MEASURE 442 A vote “FOR” will amend the Nebraska Constitution to provide: (1) Schools must expressly designate each athletic team or sport as one of the following based on biological sex: (a) Males, men, or boys; (b) females, women, or girls; or (c) coed or mixed; and (2) Athletic teams or sports designated for females, women, or girls shall not be open to students of the male sex. The amendment would apply to all athletic teams or sports sponsored by public schools or postsecondary educational institutions, and private schools or educational institutions whose athletic teams or sports compete against public schools or institutions. A vote “AGAINST” means the Nebraska Constitution will not be amended in this manner. Shall the Nebraska Constitution be amended to provide: (1) Schools must expressly designate each athletic team or sport as one of the following based on biological sex: (a) Males, men, or boys; (b) females, women, or girls; or (c) coed or mixed; and (2) Athletic teams or sports designated for females, women, or girls shall not be open to students of the male sex? The amendment would apply to all athletic teams or sports sponsored by public schools or postsecondary educational institutions, and private schools or educational institutions whose athletic teams or sports compete against public schools or institutions. For Against _________________________ TEXT OF PROPOSED INITIATIVE MEASURE 442 (underscored language indicates added language, strike through indicates
language being removed) OBJECT STATEMENT: The object of this petition is to amend the Nebraska Constitution to establish constitutional protections for sex-separate athletics to ensure equal access to athletic opportunities for females. TEXT: Article VII of the Constitution of Nebraska shall be amended by adding a new section 16 as shown: Art. VII §16. Equal access to athletic opportunities for females. (1) Schools must expressly designate each athletic team or sport as one of the following based on biological sex: (a) Males, men, or boys; (b) females, women, or girls; or (c) coed or mixed. (2) Athletic teams or sports designated for females, women, or girls pursuant to subsection (1) of this section shall not be open to students of the male sex. (3) For purposes of this section, “schools” shall mean interscholastic, intercollegiate, and intramural athletic teams or sports that are sponsored by a common school of this state, a public postsecondary educational institution of this state, or any school or institution of learning in this state not owned or exclusively controlled by the state or a political subdivision thereof whose athletic teams or sports compete against a common school or public postsecondary educational institution of this state. (4) This section shall be self-executing, but legislation may be enacted to facilitate its operation. If any part or parts of this section are found to conflict with federal law or the Constitution of the United States, this section shall be implemented to the maximum extent permitted by federal law and the Constitution of the United States. Any provision held invalid shall be severable from the remaining portions of this section. Respectfully submitted, Robert B. Evnen Secretary of State (Publish three times, weeks of Oct. 11, Oct. 18, and Oct. 25) ZNEZ
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