FOR SOME HORSES, A LITTLE STARCH IS TOO MUCH
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REINING CLINIC WITH NRHA PROFESSIONAL
March 17-18, 2012 Southern Cross Ranch, Headland,AL Complete information and Registration visit www.johnrosi.com
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Dear Doc, I have a really well bred broodmare that I was not able to get pregnant last year. I was told that she has cysts in her uterus and that she also has in infection in her uterus. Should I give up on her or what should I do? You have a few options. Whatever option you choose you need to clear up the uterine infection first. This can probably be done by having the mare’s uterus cultured and biopsied. These lab tests will give you an accurate view of the health of your mare’s uterus. If she doesn’t have too much scar tissue and the infection is caused by a germ that can be killed by an antibiotic or antifungal then you can solve one problem by treating the uterine infection with uterine lavages or flushes and antibiotic infusions. Your veterinarian will decide on which antibiotic to use by reading the antibiotic sensitivity that is done with the culture. Mares with uterine infections are usually treated anywhere from three to five days in a row. You will need to reculture the mare to see if the treatment worked.
Assuming the mare’s uterine biopsy comes back with a grade 2 or better then there are a few things you can do for the cysts. Uterine cysts are a symptom that the uterine lymphatic ducts are not draining well. May people will laser the cysts but if you do not take care of the primary problem of poor lymphatic drainage then the cysts will just be replaced by new cysts. To take care of the primary problem we do a few things. We flush the mare’s uterus with warm lactated ringers solution and give oxytocin after the flush. We also give prostaglandins which will cause the uterus to contract. Along with the western medicine flushes and drugs we use some eastern medicine acupuncture. In eastern medicine poor reproductive ability is caused by a deficiency of “chi” or energy from the kidney. We will acupuncture certain acupuncture points both prebreeding and post breeding in order to stimulate drainage of the lymphatic ducts. We also monitor the mare’s cycle so that we can breed her only once just before ovulation because multiple breedings make the problem worse. Sperm and semen are foreign objects to the mare’s uterus and they set up an inflammatory reaction in the uterus. Most mares clear this reaction on their own but mares
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with cysts and other problems have a tough time doing this. Therefore it is very critical to breed this mare to a highly fertile stallion so she will have a better chance of conceiving on one breeding. You can also use a low dose insemination technique which further decreases the amount of inflammation caused by the semen. Mares like yours require some extra effort and very good management of their reproductive cycle for them to be able to carry a foal to term. But many times if you are willing to apply the extra effort you will get a foal from your well bred mare whereas with normal reproductive practices you might miss getting her in foal again this year. Another option after you get the uterine infection cleared up is embryo transfer. The embryo is flushed from the donor mare on about day seven to a recipient mare and then the cysts are a non issue. Good luck with your mare and I hope you have better luck getting her pregnant in 2012 and have a nice foal in 2013.
March 23,24,25, 2012 BBHA CAROLINA MID-WINTER(quarter horse show) Lake Waccamaw, North Carolina - contact: Gerald Britt (910-739-3704 or 910-740-6826) email:firstname.lastname@example.org or Linda Falls email: lindafalls1@aol. com May 25,26,26, 2012 Little River Circuit, Camden, South Carolina contact: Susan Daniels(email: email@example.com) SAVE THE DATE, MARCH 17TH, TRAIL RIDE, QUAIL CROSSING STABLES, BENEFITING, FISH HOUSE CAMP GROUNDS, MORE DETAILS TO FOLLOW. OR FOLLOW ON FACEBOOK! REINING CLINIC presented by NRHA Professional John Rosi. March 17-18, 2012 at the Southern Cross Ranch in Headland, Alabama. Visit www.johnrosi.com for information. Questions or registration contact firstname.lastname@example.org or call the ranch at (850)594-1131.
May 3-6, 2012 - Murfreesboro, TN Lucky 7 Classic - TQHA Region 7 Contact: Patrick Kayser 615-4948849 or 615-962-3655 email@example.com May 26-27, 2012 - All-Inclusive Fee Hillbilly Circuit - TQHA Region 3 Harriman, TN 4 sets of points in 2 days www.tqha.org Contact: Pat Kress 865-690-9902 pkress3412@ aol.com
NWGHA State Qualifying Pleasure Show, Saturday, April 14, 10:00 a.m., Bartow County Saddle Club arena, Cartersville, GA. www.nwgha.org NWGHA State Qualifying Running Show, Sunday, April 15, 11:00 a.m., Cowboy Church @ 10:00 a.m., Bartow County Saddle Club arena, Cartersville, GA. www.nwgha.org
NWGHA State Qualifying Pleasure & Running Show, Saturday, May 12, June 15-17, 2012 - Harriman, TN 10:00 a.m., Bartow County Saddle Dogwood Classic - TQHA Region Club arena, Cartersville, GA. www. 2 5 sets of points in 3 days Contact: Barbara Fisher 865-922-1402 TQHA- nwgha.org Horse@aol.com www.tqha.org NWGHA State Qualifying Pleasure NWGHA State Qualifying Pleasure Show, Saturday, June 2, 10:00 a.m., Show, Saturday, March 10, 10:00 Bartow County Saddle Club arena, a.m., Bartow County Saddle Club Cartersville, GA. www.nwgha.org arena, Cartersville, www.nwgha.org
NWGHA State Qualifying Running Show, Sunday, March 11, 11:00 April 13-15, 2012 - Harriman, TN, Circuit by the River 5 sets of points a.m., Cowboy Church @ 10:00 a.m., in 3 days Contact: Barbara Fisher Bartow County Saddle Club arena, 865-922-1402 TQHAHorse@aol.com Cartersville, GA. www.nwgha.org www.tqha.org Page Page1717• •SHC SHC• •March July 2011 2012
NWGHA State Qualifying Running Show, Sunday, June 3, 11:00 a.m., Cowboy Church @ 10:00 a.m., Bartow County Saddle Club arena, Cartersville, GA. www.nwgha.org
Page 18 • SHC • February 2012
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For Sale:1996 AQHA mare by Coolest. Reg. # 3520228. Big, pretty sorrel mare open for breeding. Candy is super sweet and good minded. 15.2 hands N/N. $1500. Please call (850)307-3500 for more info or to make arrangements to see this mare. For Sale: 2003 AQHA Mare by Touchdown Kid. Reg # 4341270. She is a daughter of Touchdown Kid out of a daughter of Playgirls Conclusion. Nice, pretty bay mare open for breeding. Sassy is a “in your pocket” mare. 15.2 hands. N/H. $1500. Please call (850)307-3500 for more info or to make arrangements to see this mare. For Sale: 2007 AQHA mare by a son of Perpetualism. Reg # 4923870. This mare has a big heart and head full of sense. She is eager to please. She is open for breeding. Sorrel and 15.2 hands. Please call (850)3073500 for more info or to make arrangements to see this mare. AMHA light gray weanling colt. Has one blue eye and should mature at 32-34”. Handled daily and very sweet. $400 OBO. Dahlonega GA 706-867-9073.
Gold Jewel. Great conformation, true buckskin color with the looks to match. Barnesville, GA $2500 OBO. 678-641-5555 Visit web site at www.bigkquarterhorses.com 2009 bay filly out of Lucys Doc and Viva La Vantage. Pretty filly with a lot of potential. Barnesville, GA $1000 OBO. 678-6415555 Visit web site at www.bigkquarterhorses.com TOO MANY HORSES. ALL LA. BRED RUNNING QUARTERHORSES. T.BMARES,YEARLINGS,TWO YEAR OLDS, HATCHER DAIRY FARM, KENTWOOD,LA 70444 985-229-8361 2008 bay filly out of Lucys Doc and Viva La Vantage. Very fast and athletic filly. Barnesville, GA $1500 OBO. 678-641-5555 Visit web site at www.bigkquarterhorses. com. 2008 bay gelding out of Lucys Doc and Blondys Gold Jewel. Western pleasure prospect. Very pretty mover. Barnesville, GA $2000 OBO. 678-641-5555 Visit web site at www.bigkquarterhorses.com
AMHA 2009 Chocolate colt. Has one blue eye and should mature around 32” Handled daily. He is show quality, driving and stallion prospect. Make offer Dahlonega, GA 706-867-9073. AMHR 2009 light grullo filly. One blue eye w/blaze. Mature Approx. 32”. Handled daily, stocky build, Komoko and Dell Tera bloodlines. Best offer/Trade Dahlonega, GA 706-867-9073. AQHA/Morgan 1995 bay roan mare. 15 hds, smooth gaits. Desensitized, extensive trail, parades, drill team. Beautiful head,. $2500 OBO. Dahlonega, GA 706-867-9073 Page 21 • SHC • March 2011
2006 AQHA gelding For Sale “Apache Joe Vaquero” Bay Gelding 2006Reg. AQHA Reg. ASHA(Gila McCue Hancock x Whipps Hancock Drift) excellent ranch/ rope/versatility show horse arena and pasture work on cattle Beginning Reining training extensively trail ridden VERY BROKE SUPER GROUND MANNERS Has been shown and taken to the rope pen $7500 (770)548-3674 firstname.lastname@example.org AQHA Mare For Sale “”Sunshine”” 11 year old reg. AQHA mare (Blackamoor Star x Sheza Pistol Bit Too). Can be ridden English or western. Great lesson horse prospect. Has been worked in the rope pen. Trail ridden. Sweet girl, good ground manners, no vices. $3500 (770)548-3674 nbphorses@ gmail.com 4 yo grandson of Frenchmans Guy. Started on barrels, poles, and cows. $4000obo 8506436233
Tax Strategy for Horse and Livestock Owners
eople in the livestock and horse
industries are already hardpressed with IRS audits and difficult rules requiring the showing of the intention to make a profit despite ongoing losses. The IRS Commissioner has said the IRS is determined to be more aggressive going after Americans who do not file tax returns, overstate their deductions, or who fail to report their offshore accounts, as well as farmers and ranchers who exaggerate depreciation and other deductions.There are do’s and don’t’s which farmers, ranchers and horse owners should be aware of in complying with IRS Regulations. The IRS is not looking for any higher standard of recordkeeping than expected of ordinary small businesses. Even if you commingle funds, the main point is to have proper ledgers, separate records of each animal, cost projections, and some form of a business plan. Business plans often can change, and these changes should be documented in your files. People who are starting up in the horse or livestock business have the opportunity to create a clean slate by consulting with an expert and laying out their plans with proper documentation. People who are in the formative years of an activity hopefully can, with proper planning, attain an early sign of profits. Others, who are encouraged but still fail to make a profit, need special expert guidance, documentation and opinions of counsel in order to withstand IRS audits. IRS Regulations state that anyone who engages in horse breeding, selling or racing, or livestock ranching—-has the burden or proof if they fail to show two profit years in a seven-year period. (The standard is two in five for livestock.) However, some courts have held that the
startup phase in a horse or livestock activity persists beyond seven-year period, even to ten and more years, provided the taxpayer has proper guidance and documentation to prove the intention to make a profit. For people who are just starting, it’s important to conduct extensive research of the horse or livestock industry and particular breeds prior to engaging in the activity. This helps show how you established your intention to be engaged in an activity for profit. Quite often I have clients who expect to make a profit through the eventual sale of a principal animal or group of animals. This is a good point to document in your records. You should establish criteria to show how you expect to profit from an animal in the future, even though it is not presently profitable. I am frequently asked whether it is advisable for an ongoing farm or ranch activity to be operated as a corporation or an LLC (limited liability company) entity. The answer depends on the individual situation. Operating a business under a corporate entity is clearly more businesslike than a sole proprietorship, and can help show your overall business intentions. It is necessary to keep a Minute Book, pay a corporate filing fee, and incur other expenses when operating as a Page 22 • SHC • March 2012
corporation or LLC entity. Perhaps the most critical event with any horse or livestock operation is an IRS audit. Keep in mind that the issue in an audit will be first to substantiate expenses, and second to prove the intention to be engaged in an activity for profit. If you are assessed a deficiency after an audit, the IRS will want you to sign a letter “agreeing” to the assessment. Or, you can request to have an appeal within the IRS bureaucracy or take the case to U.S. Tax Court. At that point it is helpful to have legal representation to insure your case is presented in the best possible light. Most cases in IRS Appeals or U.S. Tax Court can be settled if the taxpayer has good evidence to support the argument that the activity is engaged in for profit despite a history of losses. John Alan Cohan is an attorney who has worked in the livestock, farming and horse industries since 1981. He can be reached at 310-278-0203, or by e-mail at JohnAlanCohan@aol.com. His website is JohnAlanCohan. com.