LIVESTOCK NOTES
Al Kennett

Yes, corn prices are really low!! However, in comparison some by-product feeds are even cheaper. Let's do some comparison. We generally compare by-products to corn and soybean.

I really like the 50% soyhulls and 50% corn gluten mixture. You give up very little energy as compared to corn and SBM and have considerably more protein and save $1.85 per cwt. And you thought corn was cheap!!

None of these prices include transportation.

Please note – these prices are based on quoted prices May 22. You need to check the by-product feed prices regularly as they change weekly and sometimes daily.

Bigger Calves – More Calving Problems

In the first three years results with the Show-Me-Select heifers we averaged about 9 percent calving assistance rate and 3.8 percent death loss at calving. Remember the national average on first calf heifers is 20-22 percent on assistance and 8-10 percent on death loss.

This year we have had 12 percent assistance rate and 5.6% death rate at birth. Why???

Well, many people feel like climate has an affect on calf birth weights and calving difficulty and there has been some research to indicate this is true.

University of Nebraska conducted a six-year study to investigate effects of winter temperature on two-year-old cows and their subsequent calf birth weights and calving difficulty in the spring. The winter of 1992-93 (coldest) was 11ºF cold than the winter of 1994-95 (warmest). The coldest winter was followed by calf birth weights that were 11 pounds heavier with 29 percent greater calving difficulty compared to the warmest winter.

Another way to look at it is to compare the coldest winter to the average of the other 5 years. The coldest year was 8ºF colder than the average of the other five. The average birth weight was 7 pounds heavier with 26% increase in calving difficulty.

Either way you look at it, we see increased birth weights and calving difficulty following cold winters. Do you remember what December and January were like this year??

The theory is that when it is cold the cows eat more feed in order to maintain their body temperature, which results in increased calf birth weights. Also, I think that in cold weather we tend to feed them more, especially supplemental protein and grain.

Remember – the biggest troublemaker you'll probably ever have to deal with watches you shave your face in the mirror every morning!!!!

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European corn borer moths have been sighted in northern Missouri throughout the past 4 weeks. These moths have laid the eggs which developed into the larvae which are now damaging corn. Infestations are often worst in fields planted earliest, and infestations earlier in the plant’s life cause greater yield losses than those occurring later; one borer per plant at the mid-whorl stage can result in a yield loss of nearly 6%.

The ECB has two generations in this area of Missouri, with development slowing in the summer when temperatures exceed 85 degrees. First generation damage usually occurs in June; second generation damage in July and August.

First generation ECB larvae feed on the outer layer of leaves, removing a layer of the leaf, resulting in a "windowpane" effect. When ECB larvae feed during mid- to late-whorl, unfurled leaves are left with a shothole appearance. After feeding on leaf surfaces, the larvae move into the whorl, and finally, bore into the stalks. These first generation larvae pupate in early July, producing the adults which lay the second generation in mid-July.   Signs of first generation ECB damage include:

• pinhole or windowpane feeding on leaves
• shothole appearance on leaves emerging from infected whorls
• midribs broken from tunneling
• frass at entry holes
• stalks broken at a lower node

Second-generation ECB larvae usually infest tasseling and silking corn. About 3/4 of the second-generation larvae feed on sheath and collar tissue, the remaining larvae move to the ear. As the larvae mature, the majority tunnel into the stalk in and above the ear zone, a few feed in the ear or bore into the tassel or shank.

• signs of second-generation ECB feeding include:
• egg masses on leaf undersides in the ear zone
• broken midribs
• frass or small larvae on the sheath, collar, or leaf axils in the ear zone
• frass at entry holes (on stalks, tassels, and ear shanks)
• broken stalks and tassels
• dropped ears
• feeding on kernels

Damage from ECB is physiological; tunneling of the larvae through the stalk destroys the conductive tissue of the plant, limiting its ability to transport energy, water, and nutrients. The primary loss resulting from this damage is due to poor ear development. Broken stalks, lodging, dropped ears, and invasion of stalk rots are other damage from ECB which contribute to reduced yield.

Scouting for first generation ECB should focus on the middle of the plant. Early planted fields should be scouted first. After the recent wet weather, larvae may be difficult to see. Ten plants each from 10 sites should be examined. Treatment is justified when 50% of whorl-stage plants are damaged and live larvae are present. If larvae have bored into the stalk, treatment is no longer available.

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Our country is known for its generosity and charitable spirit. Our state and federal lawmakers recognize this and encourage it through generous tax breaks and other forms of incentives. However, in some instances a donor may make a gift and not realize it or it’s full implications.

Both conscious and inadvertent gifts can have unintended tax consequences to both the donor and recipient if not accomplished with some forethought and planning. For this reason, the services of a knowledgeable accountant, attorney, or other financial professional should be retained before making sizeable gifts to any individual or organization. This brief discussion is intended only to educate and increase the awareness for both donors and recipients.

Gifts may occur with the transfer of insurance policies, land, stocks, bonds, inventory items, etc., and are valued for gift tax purposes at fair market values on the date the gift occurred. A federal gift tax is imposed on the donor for outright gifts made during their lifetime, although a sizable unified tax credit is available to eliminate or reduce the amount of taxes actually paid. The federal gift tax and estate tax are handled together and even use the same tax schedule and unified tax credit.

Each donor can give away a considerable amount of property each year without incurring a federal gift tax liability. However, if a gift of $10,000 or more is made to any individual, other than a spouse, during a year, a federal gift tax return must be filed on IRS Form 709. This must be done even if no tax is due.

In the case of a married couple, each spouse may give up to $10,000 in gifts per year per recipient without the need to file a gift return. Again, if not done properly and documented appropriately, it may appear to the IRS to be a single gift from only one spouse to one recipient which exceeds the $10,000 limitation. A $10,000 gift from each parent to a child ($20,000 total) is no problem but a $20,000 gift from one parent to one child is a different story.

There is no limit for gifts given from one spouse to another although, under certain situations, your financial advisor may recommend such gifts be made and reported as part of your estate planning strategy. Likewise, an unlimited amount may be given each year to qualified charitable organizations with no gift tax obligation.

For federal gift tax purposes, property is valued at its fair market value at the time it is given, regardless of when the recipient disposes of the property. For income tax purposes the gift is also considered as a taxable disposition and valued for the donor at the time the gift is transferred. This can have implications for both gift and income taxes for the donor and recipient. This is why problems often occur when individuals make certain gifts.

For example, crop shares you receive as a landlord and give to others are considered converted to money when the gift is made. You must report the fair market value of the crop share as income, even though someone else receives payment for the crop share. From the recipients point, their basis in the gift was determined at the time the gift was received. Whenever they eventually sell the product, a taxable gain may occur if the sale price exceeds the established basis determined at the time of transfer. This must be reported on your state and federal income tax returns.Another situation can occur with the sale of property between family members. The IRS says a gift has occurred when property is sold on an installment basis with an interest rate less than market value. A common example is the sale of farmland from parents to children with a lower than market interest rate. Although certain allowances and limitations apply you should consult your tax advisor before making such a sales contract.

As input costs continue to rise, improving beef production efficiency is becoming increasingly important in cow/calf operations. Length of breeding season greatly influences weaning weight and cowherd fertility. A defined breeding season requires low capital input, improves weaning weight, fertility, and simplifies management.

Weaning Weight
As a result of long calving seasons, wide ranges of age occur at weaning. If calves are weaned in a single weaning date, older calves have higher average daily gains and weigh more at weaning compared to younger calves (Table 1).

Calves born earlier in the breeding season gross more dollars compared to late calves. The economic importance of a controlled breeding is illustrated in (Table 2).

Cow Fertility
Timing not fertility is the greatest problem for late calving cows. Cows that calve later in the calving season have a decreased probability of becoming pregnant. The reason for this decreased probability is because cows require a certain amount of rest post calving to return to estrus. For example, in a spring calving herd beginning calving February 1, cows calving in May have a distinct disadvantage in rebreeding early. Cows calving in May won’t return to estrus until June or July. Increased temperatures during mid summer result in heat stress decreasing bull fertility and increasing early embryo fatality reducing pregnancy rate. In northeast MO fescue toxicity compounds the problem by elevating internal cow body temperature. If a defined breeding is already established, cows calving in the latter part of the calving season will have less chances of getting pregnant because they will experience fewer estrous cycles compared to their earlier calving counterparts. Extending the breeding season for low fertile cows perpetuates the problem and complicates management. A defined breeding season will help identify fertile cows and retaining daughters from these cows will help future reproduction.

Simplified Management
If time and labor are hard to come by in your operation, shortening the breeding season has numerous advantages. Controlled breeding saves time and simplifies management practices (Table 3).

How to shorten the calving season?
A shortened breeding season can improve profitability, reduce labor, and simplify management. For producers with a calving season of 5 months or longer, it is advisable to split the herd in two breeding groups, spring and fall. Depending on the desired calving season, the process entails moving cows from spring to fall calving or fall to spring calving. In the first year, if we were wanting to define a spring calving herd, time of breeding is restricted to the desired length, 60, 90, or 120 days. At weaning, cows are pregnancy tested and inferior cows culled. The non-pregnant but productive females are shifted to a separate area to become the nucleus of the fall calving herd. Fall calving cows are exposed in a defined breeding season, and pregnancy tested to determine open cows. Ultimately, to eliminate the fall herd, open cows are culled and no replacement heifers should be added to the fall herd. Outstanding fall born heifers should be held over to breed to calve in the spring herd. As a result of culling and lack of replacement females, fall cow numbers will be reduced to the point that it may be eliminated. The same strategy can be used to develop a fall calving herd. Shortening the breeding season requires little capital inputs and promises reduced labor and improved efficiency.

* L.R. Sprott and John R. Beverly

How Much Does It Cost to Mow Weeds?
Guest Author: Jeff Ball, Soil Fertility and Crops Specialist for the Samuel Roberts Noble Foundation

Have you ever stopped to think about what it costs to mow a pasture? Mowing is costly, and pastures that have weed problems late in the growing season have no chance for optimum weed control.

The following table shows the cost of mowing versus applying herbicides. All herbicide treatments except Grazon P+D are more economic than mowing. However, Grazon P+D is the only herbicide listed that offers significant residual weed control, which is worth the additional cost when weed infestations are severe.