NEBRASKA CATTLEMAN December 2025 Vol. 81 | Issue 10
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6 NEBRASKA CATTLEMAN December 2025 THE ONLY PUBLICATION DEDICATED TO THE NEBRASKA CATTLE INDUSTRY. NEBRASKA CATTLEMAN December 2025 Vol. 81 | Issue 10 REGULARS Ruminations .......................8 Insights ...............................10 Consider This ...................32 NC Dispatch....................... 32 NC Foundation.................. 36 BQA .....................................38 Markets .............................40 NC Partners ....................... 44 Sale & Event Calendar..... 46 Advertiser Index............... 48 Boots on the Ground .......50 FEATURES PRODUCTION Stewarding Agricultural Resources in 2026 and Beyond.................................................................... 18 Exploring the impact of the One Big Beautiful Bill Act on generational transition and estate planning. Winter Weather Outlook............................................ 28 Models suggest a very mild start to winter in Nebraska before getting colder in the second half of winter. PEOPLE No Stranger to Leadership.......................................... 14 Dawson County cattleman Craig Uden prepares to lead Nebraska Cattlemen. Willrett and Hudson Join NC Sta ........................... 30 TaraLee Hudson and Sawyer Willrett join team NC. Remembering Tom Hansen....................................... 34 Reflecting on the life and professional career of an outstanding cattleman. PAST The Evolution of Early Range Cattle........................ 24 With breed improvement a priority after the Civil War, producers look to Shorthorns and Herefords to improve their herds. Manuscripts and advertisements are welcome. Nebraska Cattlemen reserves the right to edit and refuse advertisements. Readers are welcome to submit letters to the editor. Full name and address of writer must accompany all letters. Letters are accepted with the understanding that they may be condensed to fit the magazine format and edited for accuracy and clarity. Letters contain the opinion of the writer and not that of the Nebraska Cattlemen. You can get Nebraska Cattleman via email. Receive each issue even before the Post O ce ships the printed edition. Just send an email to us at NCmag@necattlemen.org and put “Email NC Magazine” in the subject line. We assure you we will not share your email address with anyone! ON THE COVER: Craig Uden, incoming Nebraska Cattlemen president, atop a ridge overlooking Darr Feedlot at Cozad. Photo courtesy of Boni Edwards.
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8 NEBRASKA CATTLEMAN December 2025 RUMINATIONS 4611 Cattle Drive, Lincoln, NE 68521 Phone (402) 475-2333 | Fax (402) 475-0822 nc@necattlemen.org | www.nebraskacattlemen.org NEBRASKA CATTLEMEN STAFF EXECUTIVE VICE PRESIDENT | Laura Field lfield@necattlemen.org VICE PRESIDENT OF MARKETING | Jeff Stolle DIRECTOR OF MARKETING | John Roberts DIRECTOR OF COMMUNICATIONS AND FEDERAL GOVERNMENT AFFAIRS | Libby Schaneman DIRECTOR OF PRODUCER EDUCATION | Bonita Lederer DIRECTOR OF STATE GOVERNMENT AFFAIRS | Matthew Melchor DIRECTOR OF MEMBER SERVICES | Sawyer Willrett DIRECTOR OF PRODUCER RELATIONS AND ENGAGEMENT | TaraLee Hudson ACCOUNTANT/BOOKKEEPER | Kathy Abel OFFICE MANAGER | Ashley McClinton MEMBERSHIP FIELD STAFF | Hannah Pearson Nebraska Cattleman is published monthly, except for May and July, by the Nebraska Cattlemen, 4611 Cattle Drive, Lincoln, NE 68521 – (402) 475-2333. --------------------------------------------------------------------- MAGAZINE PRODUCTION: CINCHED UP LLC ncmag@necattlemen.org EDITOR | Lisa Bard MANAGING EDITOR | Jessie Topp-Becker COPY EDITOR | Larisa Willrett DESIGNER & MATERIALS COORDINATOR | Megan Field ADMINISTRATION | Leslie McKibben CONTRIBUTING PHOTOGRAPHERS Bill Coe | Natalie Jones STATE & REGIONAL ADVERTISING Amber Coleman | (402) 340-1588 acoleman@necattlemen.org NATIONAL ADVERTISING Wendy McFarland | (334) 271-6100 mcfarlandadvantage@gmail.com Working for Nebraska Beef Producers PASTURE TO PLATE TO PLATE NEBRASKA CATTLEMAN VIEW NEBRASKA CATTLEMAN DIGITAL VERSION BY SCANNING THE QR CODE. REMEMBERING DANNY WILLIAMS LAURA FIELD | NC EXECUTIVE VICE PRESIDENT In the winter of 2001, I was a graduate student in the Beef Industry Leadership Program at Colorado State University. As the Dave and Lucille Rice Legislative Intern for the Colorado Cattlemen’s Association (CCA), I strolled into the Colorado State Capitol in my business suit and high heels, having exactly zero idea how this experience would change my life forever. Dave Rice was a legend in Colorado. He represented agriculture, specifically the cattle industry, with monumental wins garnered from his forward-thinking ideas, not knowing how Colorado’s landscape would change in the coming decades. While he was paving the way, he mentored a state representative who would go on to be his successor and carve his own path of success – Danny Williams. Danny mentored me in 2001 and taught me key lessons of lobbying: • Be precise and get to the point – you have about two minutes to make your point or they stop listening. • Be able to walk and talk. • Always carry business cards and breath mints. • The best ideas are often developed on the back of a napkin in the basement cafeteria. I was completely clueless when I started that session, and I was incredibly eager to make a difference. I listened, learned and took on extra responsibilities under Danny’s firm tutelage. When my internship was over, I finished school and took a job I thought I would love. Six months later, I was unhappy and struggling when Danny called to let me know his partner was retiring. He asked me to bring my “Big Chief” tablet and No. 2 pencil and meet him for lunch. We outlined a plan, and in the fall of 2002, we created a partnership that lasted 10 years. I didn’t fully understand the importance of advocacy back then, and what Danny taught me changed my perspective on most everything. I learned the importance of using my voice for things that mattered. I learned that no issue or bill is worth compromising your personal integrity, and that being honest, direct and firm makes all the difference. And handshake deals still happen and matter. Danny passed away this fall. Not a day goes by that I don’t smile thinking of the incredible impact he had on my life and many others. He left the world much better because of his influence and focus on the good. I will miss his periodic phone calls to check in and am forever grateful for the opportunity to be mentored by a legend. May the Christmas season bring joy and renewal to your families and operations. Nebraska Cattlemen looks forward to engaging and supporting you in 2026! ~NC~
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10 NEBRASKA CATTLEMAN December 2025 NC BOARD OF DIRECTORS PRESIDENT: Richard (Dick) Pierce*, Miller, (308) 440-2489 PRESIDENT-ELECT: Craig Uden*, Johnson Lake, (308) 325-0285 VICE PRESIDENT: Eric Hansen, North Platte, (308) 530-3899 PAST PRESIDENT: Jerry Kuenning*, Lemoyne, (308) 883-8382 SECRETARY/TREASURER: Laura Field, Lincoln, (402) 326-7743 MEMBER SERVICES VICE CHAIR BY REGION 1 – Jaclyn Wilson, Lakeside, (308) 762-3196 2 – Lydia O’Brien, Whitman, (308) 546-7349 3 – Allan Louthan, Stanton, (402) 841-6601 4 – John Kennedy, Primrose, (308) 920-2828 5 – Jim Edwards, Ord, (308) 750-0881 6 – Bob Wiseman, Hershey, (308) 530-3137 7 – Heath Clausen, Leigh, (402) 750-4433 8 – Becky Funk, DVM, Lawrence, (308) 360-3179 9 – Erica Schluntz, Naponee, (308) 920-3191 COW-CALF COUNCIL CHAIR: Travis Chrisman, Wauneta, (308) 883-6781 VICE CHAIR: Jake Johnson, Hastings, (402) 984-8824 FARMER-STOCKMAN COUNCIL CHAIR: Dwight Dam, Hooper, (402) 720-4250 VICE CHAIR: FEEDLOT COUNCIL CHAIR: Ryan Danehey, Manhattan, Kan., (308) 440-8267 VICE CHAIR: Daron Huyser, Lexington, (308) 233-4368 SEEDSTOCK COUNCIL CHAIR: James Felt, Wakefield, (402) 287-2488 VICE CHAIR: Kristian Rennert, Elm Creek, (308) 440-9463 ALLIED INDUSTRIES COUNCIL Jake Pullen, Aurora, (308) 380-9040 ~ COMMITTEE LEADERSHIP ~ ANIMAL HEALTH AND NUTRITION CHAIR: Jeff Heldt, Scottsbluff, (308) 641-5781 CHAIR-ELECT: Scott Reynolds, DVM, Broken Bow, (308) 870-0970 BRAND AND PROPERTY RIGHTS CHAIR: Matt Blackford, Thedford, (402) 322-1377 CHAIR-ELECT: Robert Star, Hershey, (308) 520-3488 EDUCATION AND RESEARCH CHAIR: Suzanne Jagels, Davenport, (402) 469-3374 CHAIR-ELECT: Kelly Terrell, Gothenburg, (308) 930-2162 MARKETING AND COMMERCE CHAIR: Chance McLean, Stromsburg, (402) 366-2254 CHAIR-ELECT: Marshall Hansen, Omaha, (402) 616-4541 NATURAL RESOURCES AND ENVIRONMENT CHAIR: Sam Drinnin, Grand Island, (402) 910-0233 CHAIR-ELECT: Logan Pribbeno, Imperial, (308) 883-7770 TAXATION CHAIR: Stephen Sunderman, Norfolk, (402) 750-0149 CHAIR-ELECT: Steven Wellman, Syracuse, (402) 269-7024 MEMBER SERVICES CHAIR: Quentin Dailey, Lexington, (308) 293-1144 NEBRASKA LIVESTOCK MARKETING ASSOCIATION REP. Bryce Dibbern, Interior, S.D., (308) 293-7766 UNL EXTENSION REPRESENATIVE Erin Laborie, Beaver City, (419) 494-3872 UNL REPRESENTATIVE Deb VanOverbeke, Lincoln, (402) 714-5879 * member of the Executive & Finance Committee INSIGHTS MY YEAR AS NC PRESIDENT DICK PIERCE | MILLER | NC PRESIDENT Where has 2025 gone? As we get older, it seems we ask that question more. But really, 2025 has literally flown by and with it my tenure as your Nebraska Cattlemen (NC) president. In my last article as NC president, I’d like to give my take on several issues that we have been involved with. These are not the only things that your leadership and staff have been and are dealing with on a daily basis, but these are at the top of the list in 2025. Usually after any contribution I give to any discussion, I like to say, “There’s my 2 cents’ worth and I probably have some spare change coming back.” So, here goes … BRAND BILL LEGISLATION NC has been in the mix of this discussion from the outset. We have been at the table in years past and this year was no different. Immediately following our State Legislative Conference, members of our Brand and Property Rights Committee plus staff and officers went to Sen. Ibach’s office to begin a more in-depth discussion of her proposed LB 646. We spent time educating her staff about what livestock branding is and all the rules and regulations cattlemen have been dealing with for as long as we have had branding laws. Throughout, the legislative session discussions were ongoing between NC, the senator’s office and the State Brand Committee. Progress has been made, but we’re still not where we need to be going forward. We hope there will be significant legislation during the 2026 session. PROPERTY TAX To be honest, I’m disappointed that there wasn’t more focus on this during 2025. It still is one of the weightiest challenges producers deal with. Very little legislation was introduced and none of any significance. Across the state, agriculture saw very significant increases in property valuations, which increased our property taxes. I’ve often said that LB 1107, which rebates a portion of the taxes collected for K-12 education, basically went away with the valuation increases/tax increases we are all experiencing. I might add that NC played a significant role in getting LB 1107 across the finish line just a few years back. There is more work to be done in this area! OTHER FOCUS AREAS Other issues that we worked on or prioritized at the state level were public school funding, foreign investment in Nebraska lands, electronic ID and fake meat legislation. These are all issues that NC will continue to be engaged in. NATIONAL ISSUES At the national level, it seems most of our focus was on the New World screwworm (NWS) that is moving north and getting closer to our southern border. Again, NC was at the table and heavily involved in discussions around preventing the spread and subsequent infestation of livestock in the United States. As of this CONTINUED ON PAGE 12
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12 NEBRASKA CATTLEMAN December 2025 writing, NWSs were reported fewer than 200 miles from the southern Texas border. At the urging of NC, other state affiliates and National Cattlemen’s Beef Association (NCBA), the U.S. Department of Agriculture has allocated monies to renovate the former Moore Air Base in Texas to produce our own sterile flies to help control the spread. Cooler weather has been our ally in this as it is not friendly to NWS, but when spring warmup begins next year we will need to stay on top of this. The United States has been successful in the past in eradicating this problem and will be in the future. The border has been closed, opened and closed again to help mitigate this problem, and we may be on the verge of another border opening. This whole issue tends to be another dynamic in a rather volatile record-high market. In October, President Trump stated that the United States would import/ buy more beef from Argentina with the intent to lower the price of beef to consumers. NC and NCBA continue to be heavily involved in the discussions to avert or mitigate this. Our position is that the free market needs to be what determines what producers get for our top-quality product, not some artificial international chess match played without our direct involvement. I would be remiss not to mention our NC Governance Task Force. At the beginning of the year, I appointed NC Vice President Eric Hansen to head up a task force to look at the structure of our board of directors, meeting frequency and convention schedule. This stemmed from an already-formed committee – chaired by Chance McClean – that had begun looking at the NC convention structure and program. Some folks thought convention needed to be shortened and redesigned to promote better and more member participation. Several meetings have been held, and Hansen has reported on the task force’s progress at each board meeting. Under his leadership, the task force has presented lots of ideas, and we hope to have a plan to vote on at the December NC Board meeting. There could be significant changes ahead, so stay tuned! I have thoroughly enjoyed my time as your NC president. The only downside is that I wish it wasn’t coming to an end so soon. I have been involved in many venues as a public servant – church boards, school board, county board and various other commitments in the community. But I must say that serving the Nebraska cattle industry has been one of the most fulfilling! I believe that I have received way more than I have given. All the encouragement from past presidents, staff and the membership has been top notch! I am so proud to say that you are my people! ~NC~ INSIGHTS CONTINUED FROM PAGE 10 26th AnnuAl “Best of the Best” Production sAle Wed, February 11, 2026 At the Bull Center - neAr ClArkson, neBrAskA Preserving the power of Scotch Cap genetics Call or stop by anytime! 82235 567 Ave. • Clarkson, NE 68629 402-920-3171 • nickjindra@hotmail.com • www.jindraangus.com Ad Design by KWC Print Design JindrA off roAd foxhovens endeAvor 203 lArgest sire grouPs By Foxhovens Endeavor • Kraye Big Country • Jindra Off Road • Quaker Hill Upper Cut Hoffman High Road • Jindra Double Vision • Connealy Pinnacle • KA Kindred Jindra Cutting Edge • VAR Crosswind • 7 Oaks Influence • Bigk/WSC Iron Horse EZAR Gettysburg • Jindra Open Road • Ellingson Prolific • S Armstrong • Jindra Swagger Baldridge Heat Seeker • Woodhill Domain Selling 175 registered Angus Bulls • 40 elite registered Angus heifers
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14 NEBRASKA CATTLEMAN December 2025 PEOPLE No Stranger to Leadership LISA BARD | NEBRASKA CATTLEMAN EDITOR Craig Uden has spent a lifetime in the cattle business, and he’s seen just about everything that can test an operation, a family or an association. Disease scares. Extreme market fluctuations. Drought. Weather events. Washington pressure. Consumer pressure. Activist pressure. Generational pressure. He’s dealt with all of it. In December, he steps in as president of Nebraska Cattlemen (NC). Uden served as National Cattlemen’s Beef Association (NCBA) president in 2017 and was NCBA Policy Division chairman and Federation Division chairman before that. He served on the Nebraska Beef Council, the NC Board of Directors as a committee chairman and vice chairman, the NC Research & Education Foundation and was involved in the NC Feedlot Council. So why take on NC president now, after years of service on the national, state and local levels? He doesn’t give a political answer. He gives a cattlemen’s answer. “It’s just the passion for the industry,” he says. “This industry never stays stagnant. It’s always changing. And we’re going through a huge move – a full-on transformation from one generation to the next. It is not going to operate like it did 20 years ago, 10 years ago, five years ago or even two years ago.” He’s blunt about another thing that pushed him back into state-level leadership; COVID-19 changed everything, and not for the better. “I’m not real happy with how COVID-19 changed the demeanor of not only everyday people, but people in ag,” he says. “We’ve gotten impatient. We’re reactive to whatever we hear in five seconds online. We jump to conclusions. We quit listening. We stopped being civil.” He pauses, then adds, “Time will heal a lot of our issues if we give it the time. But we have to quit acting like it’s all about me, me, me today. Let’s think long term, take a breath and quit tearing each other apart over sound bites.” That right there is the core of how Uden sees his role – not as a referee, but as a stabilizer. In other words, Nebraska Cattlemen doesn’t need just policy. It needs discipline, memory and a willingness to talk to each other like we intend to stay in business together. The Generational Hand-Off Uden talks about a big force hitting the beef industry right now: the generational transfer of land, equity and decision-making. He thinks most people don’t realize how big it is, or how fast it’s happening. “I’m a little bit scared to death we’re going to wake up and not recognize this business,” he says. “People think this cattle cycle is just like the last hundred years. It’s not. Something is different this time.” Part of that “different” is the growing role of the dairy sector in the beef supply. Dairy calves and dairy-beef crosses are showing up in feedyards in ways they didn’t 20 years ago, and with them comes a different mindset. “There’s a perceived threat that the dairy industry has become a bigger player in beef, and really it’s just … different,” he says. “They think more like a business. There’s more bottom-line thinking. They’re not as attached to the livestock the way multi-generation beef outfits are. They make decisions faster.” For a lot of traditional cow-calf and feedyard operators, that’s uncomfortable. Uden doesn’t pretend otherwise. But he’s honest about what it means: the time of treating ranching strictly as “a way of life” is changing. “I know people like it to be a way of life,” he says. “But going forward, we have got to think more as a business.” That shift is going to create friction inside the state, he says, and Nebraska Cattlemen will have to face it head-on. Not just in policy, but in exposure. People need to see what’s coming and decide how – or if – they’re going to adapt. “The marketplace is going to make a lot of this play out,” he says. “But people need to be exposed to what’s changing. You can fight it, or you can figure out what part of it you’re willing to bring into your own operation.”
December 2025 NEBRASKA CATTLEMAN 15 Disease, ID and the Next Crisis He raises another point most people don’t like to think about until it’s on their doorstep, which is animal disease. For years, the big disease fear in beef was always foot-andmouth disease. A lot of emergency planning, surveillance thinking and traceability work was built around that. Then reality showed up with different problems. “We never dreamt that bird flu would affect the cattle industry,” he says. “Now we’re talking about screwworm again. These are totally different challenges than we anticipated.” Electronic ID (EID), traceability, disease surveillance – these have been hot-button fights in some parts of the beef world. Uden’s tired of pretending they’re optional. “I’m glad the dairy industry had EID tracking so we could at least monitor and find out where those cows went,” he says, referring to recent bird flu disease tracebacks. That, to him, should have been a wakeup call. “You just don’t want to have to get into a disaster in order for everything to have to change.” Uden has spent decades being the guy who worries about the thing that “isn’t an issue yet.” He’s not apologizing for it. “I’ve been accused many times of worrying about things that aren’t an issue today,” he says. “But generally somewhere along the line, they become an issue.” Gate-to-Plate or Plate-to-Gate One of the reasons Uden talks the way he does – from biosecurity to urban influence to retail beef demand – is that he’s sat in almost every room this industry has: feedyard owner, rancher, national association leadership, state leadership, checkoff and consumer marketing, foundation work, university partnerships. He’s just as comfortable talking about screwworm traceability as he is about consumer cooking habits. “I’ve always kind of been a gate-to-plate thinker,” he says. “But after being on the Beef Council and understanding the consumer, I’m not sure I’m not plate-to-gate now.” What he means is that once you actually see how beef is sold, merchandised, portioned and positioned to the modern buyer, you stop pretending the job ends when the truck leaves your chute. You work backwards. “You see how many people are involved in every step,” Uden says. “Genetics, nutrition, management, fabrication, packaging, distribution, figuring out what cuts go where in the country and what time of year. This business is way bigger than most people think.” That scale, he argues, is what Nebraska Cattlemen has to get better at showing its own members. “We can get wrapped up in policy so hard that we don’t get anything else done,” he says. “What I’d really like to see us do is educate and expose our members to the bigger picture of what this industry really is.” He believes Nebraska is uniquely positioned to do that. Unlike a lot of states that are dominated by one slice of production, Nebraska truly has it all – cow-calf, stocker, feedyard, packing, further processing. “Every facet of the industry happens in this state,” he says. “And it’s under one umbrella called Nebraska Cattlemen. That gives us a unique opportunity.” But only if the organization stops letting people retreat into their corners. Breaking Silos Uden wants to change how Nebraska Cattlemen governs itself internally. Less silo. More exposure. Fewer people hiding in their comfort zones. Right now, like most member-led groups, Nebraska Cattlemen uses councils and committees to represent interests, discuss issues, and create and advance policy. The upside is representation. The downside is tribalism. “We’re looking at maybe restructuring part of our governance so we don’t have all these siloed councils,” he says. “We need to knock down some of those places that people can just run to when they don’t agree with something. We need to have it all out in the open.” To him, an issue like screwworm isn’t just animal health. It touches brand, property rights, transportation, marketing, traceability, labor – all of it. That means more people need to hear the same conversation at the same time. “God help us, we might learn something,” he says, laughing. Uden checks performance reports at Darr Feedlot with staff Trish Gangwish, left, and Nicole Johnston, right. CONTINUED ON PAGE 16 These are good times for the cattle business, but they won’t last forever. So we can’t just protect the industry. We’ve got to make it grow and make it resilient for what comes next.
16 NEBRASKA CATTLEMAN December 2025 Rebuilding Local Strength Ask him how you reach non-members – the people who are doing business in Nebraska but not plugged into Nebraska Cattlemen – and he doesn’t say “mail them an application.” He says you start where they live. “It really needs to start at the local and grassroots levels,” he says. “We’ve got local affiliates trying to rebuild. We need to help them with topics that are actually relevant. Help them find speakers. Partner with the university. Use things like the Feedlot Roundtable and rangeland management programs. Those are great opportunities to bring in non-members who care about a specific issue.” He’s practical about the challenge of getting younger producers in the room. The old model – supper club and handshake politics – doesn’t always work for 30-year-olds who are raising and/or feeding cattle, trying to pay for land, raising kids and hauling those kids to wrestling, basketball, 4-H and FFA. “Some local affiliates are already saying, instead of this just being a good old boys’ club with a steak and a drink, can it be more family-oriented?” he says. “Part of that is identifying the young people in that county and getting them on the board. Expose them to the issues.” To do that, he admits that older members are going to have to get out of the way sometimes. “Let’s not impede these younger producers,” he says. “They’re not going to do it the way we think it needs to be done. Believe me, I know that. I’ve got a lot of young people working for me, and they can humble me pretty fast. But that doesn’t mean we’re wrong, either. It’s the difference between listening to them vs. talking at them. And that’s a big difference.” Family, Roots, Reality Uden lives at Johnson Lake in Dawson County – or, as he jokes, “kind of in central Nebraska, not really Elwood, not really Lexington, not really Cozad.” He’s a partner in Darr Feedlot, which he helped build starting in the early 1980s and, while he stepped back from daily pen and people manageNO STRANGER TO LEADERSHIP CONTINUED FROM PAGE 15 While many equate Uden with Darr Feedlot, he, his wife, Terri, and their children and spouses are highly involved in the cowcalf sector as well.
December 2025 NEBRASKA CATTLEMAN 17 /agribusiness Member FDIC | From Forbes ©️ 2025 Forbes Media LLC. All rights reserved. Used under license. ONE THAT PROVIDES. Time-tested Agribusiness banking. 1/4 Vertical Nebraska Cattleman 4 Color Masonic Eastern Star Home for Children December 2025 Masonic-Eastern Star Home for Children A home away from home for children in need. Fremont, Neb. | 402-721-1185 | www.meshc.org Merry Christmas from the Rawhide Wranglers 4-H Club’s 4-H’er of the Year, Dylan. Masonic-Eastern Star Fremont, Neb. Merry Christmas from the Rawhide Wranglers 4-H Club! ment years ago, he’s still deeply involved. “I still do the buying and oversee customer procurement and marketing,” he says. “I’ve got a really talented crew, and I want them to spread their wings, but I still have final say in a lot of things.” Uden and his wife, Terri, also have a significant cow-calf operation, with their family heavily involved. Daughter Blair and husband Jon Caraway manage the day-to-day of the cow-calf operation and own cattle of their own. Son Andrew and wife Nicolette live in Seward, where Andrew works on technology and process improvement across the feeding sector. Both couples feed a few cattle and are Nebraska Cattlemen members. Craig and Terri have six grandkids, split evenly “girl, boy, boy, girl, boy, girl,” and all are already in 4-H. These things matter to him for two reasons. First, he practices what he’s preaching about generational transfer – he’s already bringing in younger partners and letting them lead. Second, he believes involvement in the association should reflect families, not just individuals. “When we get young people in, we need to get the husband and the wife as members,” he says. “You don’t want one membership. You want two. You want different ideas. You want both of them able to go to meetings.” Looking Ahead Ask Uden what headline he wants on his presidency, and he doesn’t talk about a single bill or a single crisis. He talks about keeping the organization functional in a fractured time. “I want everybody to take a breath and have an open mind,” he says. “We need help. We need information. We need involvement. It starts at the ground level.” He knows what Nebraska is up against. The political center of gravity in this state keeps moving east, into the Lincoln/ Omaha corridor. Rural Nebraska does not control the map the way it used to. That’s not anger or frustration talking. That’s math. “We’ve got to start working with instead of against,” he says. “Not just on business but socially and culturally. Nebraska is changing.” And then, the closer – the part that’s less pep talk, more warning. “We’re shaking a pretty large tree out there in the world today,” he says. “Nothing stays the same. Change is constant. These are good times for the cattle business, but they won’t last forever. So we can’t just protect the industry. We’ve got to make it grow and make it resilient for what comes next.” That’s the tone Craig Uden is bringing into the job: steady hand, open door, no nonsense. Less shouting. More thinking. Keep producing beef that people trust and keep this industry worth inheriting. ~NC~
18 NEBRASKA CATTLEMAN December 2025 PRODUCTION Stewarding Agricultural Resources in 2026 and Beyond Agricultural professionals routinely face uncertainty in their day-to-day professional lives. Markets are unpredictable, margins can be tight and weather events challenging. At the start of 2025, the federal estate and gift tax exemption rules also posed uncertainty for stewards of agricultural resources and the planners who seek to advise them on these issues. With the passage of the One Big Beautiful Bill Act (“the Act”), signed into law on July 4, 2025, producers and planners have certainty (at least for now) about the tax-related rules that will govern the transfer of their assets during their lifetimes or at death. The Pre-Act Rules Planners advising agricultural professionals about business and generational transition issues have to consider many implications of lifetime gifts or at-death bequests. In building a transition plan, potential exposure to the federal estate and gift tax is a major consideration. When the federal estate and gift tax is triggered, the top tax rate is 40 percent, which can be a significant tax obligation depending on the amount of tax calculated and the available liquidity to pay the tax obligation. At the beginning of 2025, the federal estate and gift tax rules provided that every individual could give unlimited amounts to spouses or charities through lifetime gifts or at death. Each individual also could gift up to $19,000 per recipient in 2025 as annual exclusion gifting, which means any gift given to a recipient at or below $19,000 in value did not have to be reported on a federal gift tax return and did not decrease an individual’s unified estate and gift tax exemption. The unified estate and gift tax exemption is the total of all gifts given during lifetime above the annual exclusion amount plus the amount a decedent could give at death to beneficiaries other than a spouse or charities without triggering the federal estate tax. In January of 2025, the exemption amount was $13.99 million per individual. Any amount given above the exemption amount would trigger estate or gift tax obligations. The uncertainties surrounding the federal estate and gift tax exemption were the result of the federal statute that set these exemption amounts, which was originally enacted during President Trump’s first term in office and had a 10year term. At the end of the 10-year term (Dec. 31, 2025), the statute stated the federal estate tax exemption would decrease to approximately $7 million per individual on Jan. 1, 2026, unless other legislation was enacted to address the exemption amounts. This looming reduction in the federal estate and gift tax exemption amount triggered significant concerns among many individuals, including farmers and ranchers. The big concern for the ag sector relates to the practical reality that ag producers often have asset-strong and liquidity-light balance sheets. If the death of an owner triggers a federal estate tax obligation, the resulting tax liability can cause strain on the operation’s available liquidity or can require the sale of operation-critical assets to pay the tax obligation. The practical impact of either outcome for operations already experiencing the realities of tight margins, catastrophic weather events and similar variables can be material to the operation’s health and longevity. What the Act Accomplishes The Act’s impact is to remove (at least for now) uncertainty about the federal estate and gift tax exemptions by implementing a “permanent” increase to the exemption amounts. Starting Jan. 1, 2026, each individual will have a $15 million exemption from federal estate and gift taxes. This base $15 million exemption number will increase with annual inflation adjustments each year. The Act also purports to make this change permanent. This only means there is no expiration date for the Act’s provisions. Instead, the Act will remain in effect unless or until it is replaced by other federal legislation. The Act’s provisions also leave the step-up in basis rules unchanged. Recipients of assets through death-related triggers will continue to receive those assets with a basis in value equal to the asset’s fair market value as of the decedent’s death. Gifts given during lifetime will retain the donor’s original basis. Additionally, the portability election rules that were in place under the pre-Act statute remain in effect as well. These rules allow surviving spouses under certain circumstances to elect to receive a deceased spouse’s unused federal estate and gift
December 2025 NEBRASKA CATTLEMAN 19 The Impact of the One Big Beautiful Bill Act on Generational Transition and Estate Planning PAMELA EPP OLSEN | MANAGING PARTNER OF PAMELA EPP OLSEN LAW, PC, LLO tax exemption and to add that unused exemption to the surviving spouse’s available exemption amount. The Act’s Future Impact The Act’s provisions give planners and ag producers some breathing room and some certainty for the foreseeable future with regard to the exemption amounts and transition planning opportunities. For instance, some ag producers engaged in significant gifting above annual exclusion amounts in the period leading up to July 4, 2025, in an effort to take advantage of the higher exemption amounts that were expected to sunset at the end of the year. The rules in place before the Act were passed provided that gifts given up to the applicable exemption amounts in effect through 2025 would be honored and no tax consequences would be imposed if the exemption amounts dropped in 2026. For these donors, had the exemption amounts actually decreased to levels below the amount the donors had gifted before 2026, the donors would have had no further federal estate tax exemption amounts available for future transfers, but the gifts given up to the donor’s available exemption amount prior to 2026 would not later have been subject to tax. Now that the exemption amounts have increased to $15 million, those owners will have some additional exemption amounts available to be used in other planning strategies on and after Jan. 1, 2026. With no expiration period embedded in the Act’s provisions, some commentators refer to the Act’s provisions as “permanent.” While the Act’s terms do mean there is no longer a deadline of Dec. 31, 2025, by which to either take advantage of higher federal estate/gift tax exemption amounts or to lose the higher exemption opportunity, the increased exemption amounts under the Act are only permanent so long as Congress makes no changes to the Act’s terms. With a change of control in Congress could come changes to the rules put in place by the Act. For now, however, the Act does give individuals with potential exposure to federal estate taxes some time to consider thoughtfully with their advisors how to minimize or avoid federal estate and gift tax exposure for lifetime gifts above the annual exclusion amounts and for transfers made at death. Time to Plan The Act’s provisions give ag producers time to think strategically and to plan wisely with regard to the transition of operational assets during the owner’s lifetime and/ or at the owner’s death. Ag professionals as a whole are stewardship-focused and long-range planners within their professional sphere. For operations to remain vigorous for generations to come, thoughtful planning for transition of the business with an eye on the federal estate and gift tax rules in effect needs to be a priority. The Act’s provisions give individuals at least some additional time to build and implement a prudent plan for the stewardship of these operational assets. ~NC~ Editor’s Note: Pamela Epp Olsen is the managing partner of Pamela Epp Olsen Law, PC, LLO, where her practice focuses on issues of succession and transition planning, with an emphasis on transition considerations for farming and agribusiness entities. Olsen’s transition practice also includes assisting clients in the areas of elder law and public benefits counseling. Olsen is a dairy farmer’s daughter and a rancher’s wife. Her husband, Douglas Olsen, manages a commercial cow-calf and farming operation in Banner County. For operations to remain vigorous for generations to come, thoughtful planning for transition of the business with an eye on the federal estate and gift tax rules in effect needs to be a priority.
20 NEBRASKA CATTLEMAN December 2025 1-877-OLS-TUBS WWW.OLSTUBS.COM DAYS LIKE THIS. BUILT FOR When temperatures drop and forage quality declines, a cow’s nutritional demands rise sharply. The stress of cold weather, wind, and late gestation can take a toll on body condition and overall herd health. OLS Tubs offers a simple, cost effective solution to meet those seasonal challenges. Formulated with high quality ingredients for consistent intake and backed by one of the best cost per head per day values in the industry, OLS Tubs help herds maintain condition, support reproductive performance, and stay on track through the toughest winter conditions.
December 2025 NEBRASKA CATTLEMAN 21 7 Triangle 7 Cattle Co. LLC A.I. Training Consulting CLASSROOM INCLUDES – Anatomy & Physiology, Semen Handling, Diseases, Sychronization, Nutrition and Managing a Successful Program. In the Genetics portion, we discuss how to use DNA technology for purebred and commercial cattleman PROFIT! UPCOMING CLASSES Book early to get your date! 2025-2026 Class Dates: December 13-15 February 20-22 March 14-16 April 24-26 June 8 - 10 Harold & Cheryl Miller | Harold Cell: (970) 481-3921 | Cheryl Cell: (970) 554-2010 31065 C.R. 41, Akron, CO 80720 www.7triangle7.com | 7tri7cattle@gmail.com 7 Triangle 7 celebrates the milestone of 7,000 producers trained. Bruce Rickertsen, NE - “Makes catching, transporting and tagging calves much easier and safer.” Jeff Hall, MO - “Has turned tagging and working calves into a one man operation...and much safer! BUILT STOUT - IMMEDIATE AVAILABILITY
CALL NOW! Space is limited - this tour will fill fast! 888.549.1186, ask for Angella or Roni, or email GroupDepartment@executivetravel.com. Susan and Steve Hanson, together with the Nebraska Cattlemen Association, are thrilled to invite you on an exceptional tour of France. We’ll stand on the very sands of the D-Day beaches, honoring the courage and sacrifice that helped shape our world. We’ll wander through Monet’s gardens, explore medieval towns like Rouen, Bayeux, and Mont Saint-Michel, and stroll cobbled streets lined with half-timbered houses. We’ll also discover how French farmers blend tradition and innovation—from cider-fed beef to world-famous cheeses— and taste the results right where they’re made. Along the way, we’ll uncover the art, architecture and stories that give France its soul: Gothic cathedrals, Impressionist harbors and the grandeur of Paris itself. And of course, we’ll have some fun. A day in Champagne promises sparkling cellars, rolling vineyards and the chance to raise a glass with friends old and new. We can’t wait to share these moments with you—learning, tasting, exploring and celebrating together in the heart of France. Please join us for this unforgettable adventure! Price: $6,295 per person (land), double occupancy, for our Cattlemen Members! Group airfare from $1,750 (Omaha/Denver). Call for details! REQUEST A DETAILED TOUR BROCHURE! Nebraska Cattlemen JUNE 15-28, 2026 Register online: https://executivetravel.com/events/necat26/ FRANCE JOURNEY NE_Cattlemen_France_Full_Pg_Ad.indd 1 25/9/25 9:43 PM
December 2025 NEBRASKA CATTLEMAN 23 “Our Reputation Rides on Every Bull!” Tuesday • February 24, 2026 • 1 PM Ogallala Livestock Auction • Ogallala, Nebraska “Working Bull” HAYNES CATTLE CO. 18TH ANNUAL ANGUS SALE Sires represented include: n Stellpflug Hoffman Rise Above (20516965) n 44 Good News (19971596) n Schiefelbein Top Gun (20491889) n Crouch Congress (20163340) n Connealy Commerce (20132642) n EZAR Step Up 9178 (19430597) n HAYNES Exponential 3297 (20786423) n B A R Dynamic (19923789) n LAR Man In Black (19955191) n HAYNES Headliner 1267 (20159337) n Tehama Patriarch F028 (18981191) n Tehama Tahoe B767 (17817177) Buy ’Em Your Way! n 100% AI from industry leading sires n Free delivery to surrounding states n Genomic enhanced EPDs n Developed on native range without creep feed n Athletic and ready to work in big country n Many heifer bulls in the offering and all are cow makers! n First breeding season guarantee n Sight unseen purchases are guaranteed n Trich tested n Ask about our “On Ranch Inspection” discount n Volume and repeat buyer discounts n Ultrasound data available early February For further information, contact: Gale & Cynthia Haynes • Office: (970) 854-3310 • Cell: (970) 520-3374 • cowsrus@pctelcom.coop • 61284 CR 14 • Holyoke, CO 80734 Bulls are located at Stateline Ranch, 15 miles southeast of Holyoke, CO, or 25 miles west of Imperial, NE. • Check out our website at www.HaynesCattleCo.com If you are interested in improving the genetics in your operation, backed by our family’s commitment to the success of our customers, give us a call. Watch the sale and bid live online at DVAuction.com and CattleUSA.com. Registered Angus Bulls SELLING 130 Schiefelbein Top Gun proves carcass value and performance are attainable with every calf crop. His progeny sells. 44 Good News provides calving ease, growth, maternal and carcass merit. His progeny sells. Stellpflug Hoffman Rise Above offers maternal, phenotype and foot quality. His progeny sells.
24 NEBRASKA CATTLEMAN December 2025 PAST The Evolution of Early Range Cattle When the Great Plains was stocked after the Civil War with the previously feral Longhorns from Texas, breed improvement was an immediate priority. The beef from these once-feral Texas cattle was considered inferior and, prior to the cattle boom on the Plains after the war, many of the Texans who slaughtered a feral Longhorn would only harvest the hide, any tallow they might have and the tongue, which was considered a delicacy, leaving the rest of the carcass for predators to consume. When most people think of the cattle on the early range they think of Herefords, but this was not actually the case. In Alvin Sanders’ definitive 1914 book, The Story of the Herefords, he stated, “The Hereford had no place in the original invasion of the range country.” Instead, it was Shorthorns that producers looked to as a way to improve their herds, based on availability, if nothing else. Shorthorns were first imported into the United States from Great Britain in 1783, which was the same year the Treaty of Paris was signed, ending the Revolutionary War. The breed grew rapidly once it reached the shores of the new country. Amazingly, by 1785, the new breed had already made its way over the Allegany Mountains and, by the early 1800s, were thriving in Kentucky and the Ohio River Valley. During the first half of the 19th century, they continued to spread rapidly until they were commonplace throughout the Northeast, Mid-Atlantic and Midwest. Meanwhile, Herefords were first imported in 1817 by statesman Henry Clay of Kentucky but were slow to catch on. Therefore, when the Plains were first stocked after the war, Herefords were relatively few in numbers, making them scarce and expensive for use as range bulls. In contrast, an indication of Shorthorns’ popularity was demonstrated when Henry Clay’s son decided to import cattle, he chose Shorthorns over adding more Herefords. Due to their popularity, a steady stream of Shorthorns would continue to be imported until late in the 19th century. Meanwhile, the first Angus breeding stock would not be imported until 1878, so they were a non-factor in the early years of the range. In general, Shorthorns were very versatile cattle that, depending on the type selected, could be used for beef, as draft oxen and for a family’s milk supply. This made them very popular with farmers or grangers, as the farmers who settled on the railroad land grants in the Plains were often referred to. Shorthorns had also been trailed to the Oregon Territory starting in the 1840s where they also thrived. In contrast, it wouldn’t be until 1880s that the Hereford breed would achieve the critical mass and popularity to significantly impact the western beef industry. After the Civil War, the demand for Shorthorn bulls by the early ranchers of the Plains proved to be insatiable, and breeders could sell all the bulls they could produce. The one caveat was that the ranchers wanted them to be red, which helped make the color pattern of the Longhorns more consistent and thus more marketable. Although most of the range bulls were sourced from the Midwest, the demand proved so great that ranchers started to move Shorthorns back over the Rocky Mountains from the Oregon Territory to help supplement the supply, with Montana ranch giant Conrad Kohrs being credited with first large purchase of Northwest Shorthorns. The Bates Fad There were two distinct strains of Shorthorns – the dual-purpose type cattle, which were favored by farmers for their versatility – and beef Shorthorns, which were particularly popular in Canada. The Booth family in England is generally credited as breeding the foundation herd of beef BOB HOUGH | CONTRIBUTING WRITER Roundup of Longhorns. Credit: The U.S. National Achieves.
December 2025 NEBRASKA CATTLEMAN 25 Shorthorns, with the Cruickshank Brothers in Scotland later perfecting them. As for the dual-purpose strain, Thomas Bates is credited with perfecting that line of cattle. The Bates cattle were large, late maturing and stylish, and were noted for both the quantity and persistence of milk yield. Bates was a lifelong bachelor who was thought of as an eccentric. Upon his passing in 1849, it was estimated that 5,000 people attended his herd’s dispersal that his nephews conducted. The high prices and excitement from the Bates dispersal created a purebred fad in the United States around his dual-purpose cattle. This fad, like most purebred fads over the years, had people striving to produce a couple of high-priced animals – with the pure Dutchess bloodlines being particularly valuable in the Bates fad – but it was at the expense of their commercial customers, who would have been much better served with beef Shorthorns. The Bates bloodline cattle were thought by many seedstock producers to have reached perfection under the breeding management of Thomas Bates, so it was felt that to breed them to anything other than like-bred Bates bloodline cattle was to downgrade them. This led to intense inbreeding and the inbreeding depression that came with it. This particularly hit the cattle’s ability to reproduce. The Bates cattle were not noted for having good fertility when not inbred, and the inbreeding depression exasperated the problem. With poor reproduction and vigor, which was magnified by inbreeding, the number of pure Bates Shorthorns dwindled, which inexplicitly made them more valuable due to rarity. By 1873, Samuel Campbell had cornered the market on all the pure Dutchess cattle and most of the rest of the cattle of other pure Bates bloodlines. Cashing in with a dispersal that year with the 11 remaining Dutchess females averaging $21,709 with a top of $40,600, and the overall average on 109 head being $3,504 – all unheard-of prices in 1873. Reality The Bates fad ended up being a disaster for all involved except Campbell. While the few Dutchess females that went back to Great Britain faired a bit better, the ones in the United States were extinct within a decade due to their poor fertility and vigor. One of the high-selling cows died a few days after the sale, after being walked to a neighboring farm to be bred. The high-selling bull turned out to be an infertile cryptorchid. As for commercial producers, the inbreeding depression would disappear when the cattle were crossed, but they were still breeding hot-weather-adapted Longhorns to dual-purpose Shorthorns that were generally too big and had too high milk potential for range conditions, which were often not inherently fertile cattle. For the ranchers, this came to a head in the “Big Die Up” of the winter of 1886-87 that was discussed in last month’s column. By 1880, the Herefords had started to penetrate the range bull market, so most herds would have had a combination of dual-purpose Shorthorn/Longhorn crosses and Hereford/ Shorthorn/Longhorn crosses. At the end of that harsh winter – having provided no supplemental feed – a high percentage of the Shorthorns were dead, and although there was also significant death loss with the Herefords too, a higher percentage of them were alive – the most basic economically relevant trait. The Shorthorn people who had enjoyed 100 years of market dominance quickly transitioned to beef Shorthorns, but the damage had already been done due to the Bates fad. Some of the Midwestern and Canadian Shorthorn breeders who had run with the fad the hardest switched to Aberdeen-Angus, creating a fad there. However, they were generally over-leveraged from their losses with Shorthorns, and the depression of the 1890s took most of them out. Thus, Angus moved from being controlled by the promotors to more serious breeders, which put Angus on much sounder footing. Despite their setback, Shorthorns would continue to be the favored breed of farmers who maintained small herds. Meanwhile, Angus became a favorite of the Midwest cattle feeders, while Herefords would enjoy close to 100 years of dominance on the western range after the Big Die Up. Herefords would eventually be supplanted on the range by Angus in the late 20th century. However, the importance of the Shorthorn breed in the improvement of the early range cattle should not be overlooked, nor should the negative impact that short-term fads had and continue to have on the beef industry. ~NC~ Above: The prototype Hereford, the 1882 bull Anxiety 4th. Courtesy American Hereford Association. Left: 1873 Shorthorn Duchess cows, sold for $40,600 and $35,000. Courtesy of Hough and Moore.
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