Local Interest
Western bean cutworm monitoring July 25 - August 1
Western bean cutworm can be a serious pest in corn and dry beans. When their populations or infestations exceed certain thresholds, insecticide treatment is warranted, and timely treatment is crucial for successful management.
For corn, a match between moth flight and the late whorl to early tassel stage of corn can result in high levels of infestation. For beans, if the cumulative moth catch at the peak moth flight (50 percent emergence) per green bucket trap is < 1200, between 1200 and 1700, and > 1700, the risk of significant damage is low, moderate, and high, respectively. It is noted that a risk assessment is necessary, as actual bean damage and economic risk from larval feeding require scouting. More information on scouting, treatment recommendations, and insecticide options https://cropwatch.unl.edu/2020/scouting-and-treatment-recommendations-western-bean-cutworm/.
Cumulative moth catch numbers will be updated weekly. The trapping network is supported by North Central IPM Center. Green bucket traps are monitored by UNL PREEC Entomology Lab (Scotts Bluff and Sioux Counties), John Thomas (Nebraska Extension Educator; Box Butte County), Samantha Daniel (Nebraska Extension Educator; Chase, Dundy, Perkins Counties), and Dr. Vinicius Zuppa (Nebraska Extension Educator; Cheyenne County). Weekly trap data are compiled by UNL PREEC Entomology Lab.
Investing pre-tax earnings in a record-high calf market
By Brock Ortner, Nebraska Extension Livestock Educator
The record-high calf prices experienced in 2024 and 2025 have left many cow-calf producers with a welcome challenge: determining how to reinvest profits in their operations. While strong cattle markets offer an opportunity to improve long-term profitability, they also bring the temptation to spend pre-tax earnings on items that may not enhance operational efficiency or performance in future years.
This cattle cycle is unique in many respects. Contributing factors include sustained drought in key production regions, historically high calf and cull cow prices, an aging producer base, and a severely reduced national cowherd inventory. As history reminds us, such as the sharp drop in feeder calf prices in 2016, periods of high income require careful, strategic decision-making to ensure long-term business success.
One common driver of decision-making during profitable years is tax planning. Many producers consult with accountants to reduce taxable income before the end of the year. While this strategy can be valid, decisions based solely on minimizing tax liability may not support the long-term financial health of the ranch. For example, purchasing a new pickup or piece of equipment before year-end may reduce tax exposure, but these investments should be evaluated on whether they contribute meaningfully to the business’s efficiency or profitability.
To evaluate potential investments more effectively, it’s important to distinguish between tax accounting and economic (business) profitability. Tax accounting focuses on cash income and deductible expenses, often using accelerated depreciation and excluding unpaid labor or owned asset costs. In contrast, an economic profit statement includes the fair market value of owned inputs such as raised feed, land use, and unpaid family labor. It also accounts for depreciation or replacement cost of breeding animals and applies an opportunity cost to owned assets—recognizing that capital tied up in equipment or land could otherwise be earning a return through low-risk investments.
From an economic perspective, investments in capital assets like pickups or tractors should be evaluated by their ability to increase gross margin (revenue minus direct costs) relative to the overhead they add. A new pickup may not improve revenue or reduce direct costs, but it does increase fixed costs through depreciation and maintenance. On the other hand, investments like cross-fencing, improved water infrastructure, or rotational grazing systems can improve forage utilization, enabling greater production without increasing land base—ultimately improving gross margin.
Another valuable use of pre-tax earnings is to improve the ranch’s current asset position—liquid assets that can be easily converted to cash. This could include backgrounding calves, purchasing stockers for grazing, or simply retaining cash in savings or a low-risk investment account. While income taxes will still be owed on retained cash, having a strong liquidity position can help service existing debt, buffer against future volatility, or enable the operation to seize opportunities down the road. In many cases, paying taxes is a sign of profitability, and retaining earnings for strategic flexibility can be more valuable than chasing deductions.
The Agricultural Budget Calculator (ABC), recently developed by the University of Nebraska – Lincoln Center for Agricultural Profitability, is an online enterprise budgeting program available to producers to assist in making management decisions such as retaining calves for backgrounding or breeding, along with projecting profitability. agbudget.unl.edu ABC provides figures based on cash returns or a total economic basis and is customizable for any operation. It’s a program that can be well worth the time to learn more about and to utilize. Crop production enterprise budgeting has been a built-in feature since its inception. For more information and for upcoming training sessions on using ABC, see: cap.unl.edu/abc
Conclusion
Reinvesting pre-tax earnings during a strong market can either strengthen or strain the operation depending on how the funds are used. Evaluating decisions through an economic lens—not just a tax lens—can reveal opportunities to enhance efficiency, productivity, and long-term profitability. The current cattle market provides a rare opportunity to build resilience in cow-calf operations, but doing so requires strategic planning and disciplined evaluation of where and how dollars are invested.
Terminating a Verbal Farm Land Lease
By Jessica Groskopf, Nebraska Extension Ag Economist | Dave Aiken, UNL Ag Economist
Some farm leases are not written but are verbal or "handshake" agreements. Because nothing is in writing, the parties may have different recollections of their agreement, making lease disputes more difficult to resolve. The most common legal issue associated with verbal farm leases is how a lease may legally be terminated. For verbal leases in Nebraska, six months advance notice must be given to legally terminate the lease. In contrast, the termination of a written lease is determined by the terms of the written lease. If the lease does not address termination, the lease automatically terminates on the last day of the lease.
Terminating verbal leases
For verbal leases, the Nebraska Supreme Court has ruled that the lease year begins March 1. Notice to a tenant to vacate under a verbal or handshake lease (legally referred to as a "notice to quit") must be given six months in advance of the end of the lease, or no later than September 1. This rule applies regardless of the type of crop planted. Those with winter wheat should consider providing notice before it is time to prepare wheat ground for planting.
For example, for the lease year beginning March 1, 2026, and ending Feb. 28, 2027, notice from the landlord that the lease will be terminated would have to be received by the tenant no later than Sept. 1, 2025. The lease would then expire Feb. 28, 2026, with the new tenant (or new buyer) able to take over the lease March 1, 2026. If, however, the notice to quit were given (or received) after Sept. 1, 2025, the existing tenant would have the lease until Feb. 28, 2027.
Notice should be provided to the tenant for either lease termination or changing lease provisions. A verbal termination notice might be adequate but could be difficult to prove in court if litigation were necessary to enforce the lease termination. It is recommended that the farmland lease be terminated by Registered Mail™. This means that the person receiving the letter signs for it, providing evidence that the termination notice was received. The University of Nebraska-Lincoln does not provide sample lease termination letters. If you need guidance, consult your attorney.
Pasture Lease Terminations
Handshake or verbal leases are different for pastures. The typical pasture lease is for the five-month grazing season rather than the entire year. The lease is only in effect for that time, so the lease is terminated at the end of the grazing season; however, different lease length arrangements can be made in a written lease, and that would be followed if in effect.
Importance of Good Communication Regardless of the type of lease - written, verbal, or even multiple year - the landlord should have clear communication with the tenant. By sending a termination notice before September 1, even for written leases, you can avoid any miscommunication or pitfalls.
Written Leases
In all instances, written leases would be preferred over oral or “handshake” leases. Sample leases are available in the Document Library at aglease101.org and can help both parties start thinking about the appropriate lease conditions for their situation before they consult an attorney to draft a lease or review a proposed lease. The Ag Lease 101 site was developed by university extension specialists in the North Central Region but is not a substitute for personal legal advice.
Swine bring energy and personality to the Scotts Bluff County Fair arena
By Chabella Guzman, PREEC Communications
Swine, some with snouts in the air, others looking to run, paraded around the arena on Monday, July 28, at the Scotts Bluff County Fairgrounds in Mitchell.
Waiting for her chance in the arena, Katelyn Walker, a member of the FFA Morrill group, was keeping an eye on her pigs so they didn’t get dirty, stayed cool, and rested before their time in the ring. She said it's been fun to watch them grow. “Our family raises hogs, so we just go out and pick some, and I start working with them. It’s fun to watch them grow, but also challenging, as each has a distinct personality. I’ve learned a lot of patience with them.”
Walker has been showing swine since she was 8 years old. “I’ve learned a lot of the ins and outs of money, taking care of an animal, and, in the end, getting a check. So, life lessons.”
Brothers Joaquin and Rico Ramirez are in the Rounders group of Lyman, Neb. They had two sets of pigs. They are showing different program projects 4-H in Scotts Bluff County Fair and FFA at the Goshen County Fair in Torrington, Wyo. “Both fairs are going on at the same time, but Goshen has their swine show on Thursday,” said Joaquin. He has also been taking swine to the fair since he was 8 years old, and in the past took sheep and steers. Both brothers agree they prefer the pigs.
“Pigs are more fun and have energy. They are also smart,” Rico said. “Pink (pig), he’s like a dog and smart.”
The Ramirez brothers will sell their pigs at the Scotts Bluff County Fair. The Goshen County pigs will attend a Montana show and one in Rapid City, S.D., before they are sold or returned to the breeder. “I'm proud of all my pigs' performance, I’m looking forward to showing Betty in Showmanship, I think she’ll do well,” said Joaquin.
Nebraska Extension early childhood educator passionate about building strong families
By Chabella Guzman, PREEC Communications
Many Nebraska Extension educators are called to their positions. Jackie Guzman is no exception. She is the Nebraska Extension early childhood educator and lead educator in the Nebraska Extension Engagement Zone 1, located at the University of Nebraska-Lincoln Panhandle Research Extension and Education Center in Scottsbluff.
“It is a purpose, a calling for me. This is where we need to start with parents and children to build a solid foundation, where the children are ready to learn and more apt to graduate,” she said.
A graduate of UNL with a Bachelor’s in elementary education and a Master of Education from Lesley College. Guzman began her career in education at the Scottsbluff Public Schools, where she taught elementary education for 17 years. She has been with the Nebraska Extension for 20 years, initially working in positive youth development before transitioning into an early childhood educator.
“They (University of Nebraska) wanted us to specialize more, the early childhood team, Learning Child Interest Group, asked me to join because of my elementary education background,” she said. The pivotal work developed by the Nebraska Extension involves families, with an emphasis on children from birth to three years, as well as programs for children up to eight years old. “I work with home providers, centers, preschools, and public schools, providing professional development for anyone who works with young children.”
Among the programs Guzman provides to professionals is the CHIME (Cultivating Healthy Intentional Mindful Educators) program. It is an eight-week program that focuses on the person working with young children, providing them with the skills to work effectively with children by first helping themselves through mindfulness.
“It (CHIME) has different areas, including mindful breathing, mindful meditation, mindful listening, and mindful speaking. They (professionals) receive activities for themselves and the children in the classroom.” The participant keeps a journal and comes back to the class to share. The lessons help professionals develop techniques to manage stress. Then they can set children on a path that enables them to positively engage with others. When a child can label and understand their emotions, they are able to self-regulate and are then ready to learn.
Guzman has developed and implemented programs for non-traditional audiences while incorporating traditional 4-H curriculum and methodologies for youth. One such program is embryology, which includes Extension 4-H educators. “I provide incubators, and the farmers provide eggs. There is a curriculum with activities for elementary school children and early childhood/preschool programs,” she said.
To learn more about these programs or others available to you, contact Jackie Guzman at 308-632-1480 or by email at jguzman2@unl.edu.
Back to School, Back to Routine: 5 Simple Ways to Prioritize Nutrition This School Year
As students sharpen pencils and dust off backpacks, families across the region are adjusting to the hustle and bustle that comes with the return to school. Between busy mornings, homework, and extracurricular activities, planning nutritious meals often gets pushed to the bottom of the to-do list. But with a bit of preparation, it’s possible to bring healthy, balanced meals back to the table - without the added stress.
Here are five helpful strategies from Nebraska Extension to help your family fall into a healthy, sustainable routine this school year:
1. Plan Ahead
Before the week begins, review your family calendar and note any busy evenings or events. Use this time to plan a weekly menu, taking stock of what foods you already have on hand. Having staples like whole grains, canned beans, and frozen vegetables makes planning easier and reduces the need for frequent shopping trips.
2. Prep the Night Before
Tight turnaround between school pickup and sports practice? Try prepping meals the night before. Sandwiches or wraps made with whole grains, lean proteins, and colorful veggies can be packed with fruit, veggies, and snacks for an easy meal on the go. Even if it’s dinner in the car, it's still family time!
3. Cook in Batches and Freeze
Use the weekend to get ahead. Prepare a few freezer-friendly meals, such as soups, enchiladas, or casseroles. That way, on a hectic weekday, dinner just needs to be heated and served. Find tips for freezing meals safely and effectively at https://food.unl.edu/article/freezing-cooked-food-future-meals-freezer-bag-tips/.
4. Keep Meals Simple
Healthy doesn’t mean complicated. Many kids prefer simple meals. Try mix-and-match dinners like hard-boiled eggs, cheese sticks, baby carrots, fruit, and whole-grain crackers. It’s quick, kid-friendly, and checks off all five food groups.
5. Get Kids Involved
Children are more likely to enjoy healthy meals when they help plan and prepare them. Let kids brainstorm ideas for meals and snacks and give them age-appropriate tasks during grocery shopping. Whether they’re choosing the vegetables or adding ingredients to the cart, their involvement can lead to healthier choices and fewer mealtime battles.
For more meal planning ideas, recipes, and back-to-school nutrition tips, visit Nebraska Extension’s Recipe Central at food.unl.edu.
Source: Nebraska Extension food.unl.edu, original article content Carrie Miller - Extension Educator
