Alternatives to High Nebraska Agricultural Land Real Estate Taxes, Part 1 of 2: Capital Gains and Alternative Investments

First paragraph In Nebraska, most of my conversations about managing agricultural properties, whether rental or production, tend to steer toward real estate taxes at some point. While many counties in Nebraska have seen agricultural land taxes drop slightly since the 2015-2017 period, they are still a significant portion of operational expense. For example, dryland acres in Southeast Nebraska ballpark around $60 an acre. For someone looking to cash rent inherited ground, this becomes a major point of concern when looking for a tenant. If that ground cash rents for$190 an acre, and $60 an acre goes towards real estate taxes, that leaves us with$130 an acre. Looking at an 80-acre farm, that’s $4,800 in real estate taxes, leaving you with$10,400. Then you still have to account for state and federal income taxes and managing/operational expenses. Suppose you ended with a net income of $8,000. If ground is selling for$6,500, that puts a total worth of the farm at $520,000, giving us a return on asset of 2% for the rental activity. The question I propose to some is if agricultural land is the best investment for their portfolio

Teacher Perception of the Impact of Technology Assistance Teams on Technology Staff Development in the Papillion-La Vista School District

Technology and staff developments in education are important issues in today\u27s educational systems. To help staff be better prepared for the technological age, the Papillion-La Vista School District has integrated Technology Assistance Teams (TAT teams) to help provide technology support for teachers within their buildings. These teams are comprised of 8-12 members depending on size. This study was conducted to evaluate if TAT teams are beneficial to the staff at their individual schools in the area of computer-related technology. The research hypothesis for the study states: According to teacher perceptions, Technology Assistance Teams help facilitate technology staff development in the Papillion-La Vista School District. The research hypothesis was further broken down into five research questions. A one page, 40 item questionnaire was created and distributed to all certified teachers in the district during regularly scheduled staff meetings. The questionnaire was completed on a voluntary, anonymous basis. Items on the questionnaire were clustered around the five research questions, each of which examined a specific aspect of teacher technology use and TAT activities. Responses were examined from a district-wide perspective, an elementary non-TAT member perspective, and a secondary non-TAT member perspective. In general, the results showed little difference between these three perspectives

Alternatives to High Nebraska Agricultural Land Real Estate Taxes, Part 2 of 2: Like-Kind Exchange

In part one of this series of articles, I touched on the idea that, when holding land as an investment, considering alternatives is important. We discussed the process of selling the ground, paying the capital gains and then investing in alternatives such as stocks. Here in part two, we will continue to consider the question of agricultural land being the correct investment for your portfolio but will take a different alternative approach. Now, we will look at like-kind exchanges. 1031 Like-Kind Exchange With a 1031 like-kind exchange, we are taking a real property asset and exchanging it for another real property asset. Personal Property exchanges no longer fit under 1031 like-kind exchange (learn more in this 2018 CropWatch article). What is covered are exchanges in land. These exchanges could be an event like exchanging an inherited piece of farm ground in another state for one closer to home. By using 1031, you are deferring the payment of capital gains tax on the sale of real property. One caveat to remember is, even with land sales, you may still have Section 1245 real property that will be taxable. Things such as tiling, fence, irrigation pivots and other depreciable items will be fully taxable. If the property you are trading for also has 1245 property, the tax effect could cancel out. Final thoughts on farm ground as an investment All financial investments have some risk attached. It is important when building an investing portfolio to diversify your investments to spread and manage the risk to your preference. Farm ground is, and will continue to be, an intriguing investment option. The question that must be addressed is if it is the right investment for you

A New Generation of Hsp90 Inhibitors: Addressing Isoform Selectivity and Heat Shock Induction

The 90 kDa heat shock proteins (Hsp90) are molecular chaperones that are upregulated in response to cellular stress and are responsible for the conformational maturation, activation and/or stability of more than 200 client proteins. Many of these clients are oncogenic and facilitate the progression of cancer. Disruption of Hsp90's inherent ATPase activity renders the chaperone inactive, leading to degradation of substrates and ultimately, apoptosis. Consequently, Hsp90 has become a highly sought after anti-cancer target and numerous pharmaceutical companies and academic labs are expending efforts to develop novel methods to regulate the Hsp90-mediated protein folding process. Included within the Hsp90 family are four isoforms, each of which exhibits a unique cellular localization, expression, function and clientele. Hsp90α (inducible) and Hsp90β (constitutive) both localize to the cytoplasm and share similar functions; however, recent studies have identified isoform specific substrates. Tumor necrosis factor receptor-associated protein (TRAP-1) is the Hsp90 isoform localized to the mitchondria and to date, no specific clients or selective inhibitors have been identified. The fourth isoform is glucose-regulated protein 94 kDa (Grp94), which is localized to the endoplasmic reticulum and is responsible for the maturation and stability of specific secreted and membrane bound proteins. Currently identified Hsp90 inhibitors exhibit pan-inhibition, resulting in the disruption of all four isoforms' ability to bind and hydrolyze ATP. This activity is believed responsible for the undesired toxicities related to Hsp90 inhibition in the clinic, as proteins that are critical to cardio function and the central nervous system are dependent upon yet to be determined Hsp90 isoforms. Another detriment arising from N-terminal Hsp90 inhibition is induction of the pro-survival, heat shock response. Specifically, induction of the target, Hsp90, has resulted in therapeutic resistance and complications with dosing and administration protocols. Presented herein is rationale for the development of Hsp90 isoform selective inhibitors and the first irreversible inhibitor of Hsp90 that mitigates induction of Hsp90; thus, providing key advancements towards addressing the detriments associated with Hsp90 inhibitors currently under clinical investigation

Negotiating Cash Rent: What It Takes to Negotiate Like a Pro

The number one question I receive is about cash rent prices. Many landlords and tenants are working to find an equitable arrangement before February 28, 2019. Given the constraints on both sides, real estate taxes and the farm economy finding that arrangement is difficult. Becoming creative in how you analyze and value different cash rent options is necessary. Before sitting down face to face, here are some suggestions and preparations I recommend that can help maximize success

Hydrating for Resistance to Radicicol

Resistance to Hsp90 inhibition has become an important concern as several clinical trials are currently in progress for the treatment of cancer. A summary of known mechanisms of resistance to Hsp90 inhibitors is provided, including the recent solution of the Humicola fuscoatra Hsp90 structure, the organism responsible for the biosynthesis of radicicol. Through careful analyses of Hsp90 structures, a plausible mechanism for resistance to Hsp90 inhibitors has been obtained by single mutations about the N-terminal ATP-binding site

Values-based supply chains: local and regional food systems in the Upper Midwest United States

In recent years there has been growing public interest in sustainable food systems. One effect of growing interest is the proliferation of values-based supply chains or local food systems. The main limiting factor of local food systems is infrastructure for aggregation and access to supply chains. Food hubs have been identified as one solution. My purpose is to capture valuable data about the state of local foods industries in 2012 and inform organizations developing food hubs. To do this I surveyed characteristics of established food hubs and analyzed local Iowa vineyards and wineries, as a case study of an established local food system. I developed the following objectives: 1) determine the number and kind of food hubs operating in the Upper Midwest United States, 2) examine age, business structure, and products of food hubs regionally, 3) examine the location of food hubs in relation to their grower suppliers and customers, and 4) document financial, physical, human, and information resources, used while operating food hubs. To complete these objectives I developed and administered a 57-question survey to 91 food hubs in the Upper Midwest United States. Thirty-four food hubs responded (37%). Ninety percent of food hubs were for profit organizations mainly operating as corporations (47%) or cooperatives (38%). Food hubs used varying amounts and types of facilities and equipment originally financed using cooperative members (43%), private investors (29%), and private loans (24%). By facilitating communication between growers and consumers (73%) and between growers (65%) food hubs also build human and social capital within their local food system. Overall food hubs were highly variable, likely due to contextual differences such as consumer market, inventory supply, values, and financial resources. When analyzing Iowa\u27s grape and wine industry I developed three spatial questions: 1) How are vineyards and wineries distributed in Iowa? 2) Are there statistically significant clusters of vineyards or wineries? 3) What are the site characteristics of vineyards? Mapping and statistical analyses were completed using ArcGIS, GeoDa, and Microsoft Excel. Through spatial analysis I saw the influence of market access on vineyard and winery density. Though there was no correlation between county population and vineyard or winery density, box plot maps of vineyards and wineries per county clearly show counties in the upper quartile near population centers and counties in the lower quartile in less populated areas. Based on proximity between vineyards and wineries alone, currently wineries should be able to meet aggregation needs of vineyards with winery service area ranging from 2046 km to 513375 km and the greatest distance between a vineyard and its closest winery being 54 km

Synthesis and biological evaluation of arylated novobiocin analogs as Hsp90 inhibitors

Novobiocin analogs lacking labile glycosidic ether have been designed, synthesized and evaluated for Hsp90 inhibitory activity. Replacement of the synthetically complex noviose sugar with simple aromatic side chains produced analogs that maintain moderate cytotoxic activity against MCF7 and SkBR3 breast cancer cell-lines. Rationale for the preparation of des-noviose novobiocin analogs in addition to their synthesis and biological evaluation are presented herein

Master Gardener–Led Lessons Increase Knowledge in Gardening and Environmental Science for Iowa Summer Camp Youth

Gardening and nutrition lessons for children can affect knowledge, actions, and behaviors that support more healthful lifestyles. The objective of the study described in this article was to determine the effectiveness of a master gardener–led education program for youth at a week-long summer camp in Iowa. Garden knowledge was assessed via a pretest, a posttest, and a 6-month follow-up. Campers increased their garden knowledge after the week-long camp. In addition, a 6-month follow-up questionnaire was mailed to parents to obtain information about changes in participants\u27 behaviors. More than 75% of parents noticed positive garden-related behavior changes in their children

Design, synthesis, and biological activity of bicyclic radester analogues as Hsp90 inhibitors

Bicyclic radester analogues have been synthesized and evaluated for Hsp90 inhibitory activity. These analogues induce concentration-dependent degradation of Hsp90-dependent client proteins with the six-membered bicyclic analogues manifesting increased activity versus the five-membered counterparts