December 2020 - National Cattlemen

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N A T I O N A L CATTLEMEN

To be the trusted leader and definitive voice of the U.S. cattle and beef industry. DEC 2020 • Vol. 37, No. 3 • NCBA.org

At Long Last, Federal Rule Is Finalized Delisting Gray Wolf

NATIONAL CATTLEMEN’S BEEF ASSOCIATION 9110 E. NICHOLS AVENUE, SUITE 300 CENTENNIAL, CO 80112

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In late October, the Department of the Interior (DOI) and the U.S. Fish and Wildlife Service (USFWS) gave livestock producers, conservationists, and local communities nationwide a reason to celebrate: on a cold day in Minnesota, Administration officials announced the finalized rule to delist gray wolf populations in the contiguous 48 United States. The final rule removed federal protections under the Endangered Species Act (ESA) and returned wolves to state management. While the rule is bound to be challenged in a court of law and a court of public opinion, the facts are clear: gray wolf recovery is one of America’s greatest conservation stories and should be celebrated accordingly. This delisting represents

the outcome of decades of successful conservation efforts by livestock producers and private landowners across the country and comes at a welcome time as depredation by gray wolves has continuously risen, becoming a major burden on state governments and taxpayers. Leadership from NCBA and the Public Lands Council (PLC) joined DOI Secretary David Bernhardt and USFWS Director Aurelia Skipwith in Minneapolis for the unveiling of the rule because these two organizations have been the driving force behind the delisting. NCBA and PLC have been holding the federal government accountable for decades, reminding them that under the law, once a species is recovered it should be delisted. They have pushed the federal government to listen to state governments and producers on the ground. USFWS has listened to communities, been guided by science, and arrived at the same conclusion as ranchers who have seen wolf populations exploding for years: gray wolves no longer meet the “imperiled” standard, and there is no reason why they should continue to be managed by the federal government. NCBA Vice President Don Schiefelbein represented cattle

producers at the announcement event in his home state of Minnesota. "The recovery and delisting of the gray wolf is an outstanding victory under the Endangered Species Act and should be celebrated. Today’s announcement is the culmination of decades of work done by cattle producers and landowners nationwide to protect habitat ensuring wolf recovery efforts were successful, even when impacts to their livelihoods were significant,” said Schiefelbein. “The road to recovery and delisting has been fraught with purely political lawsuits that promoted emotion over fact, and the facts are clear: the gray wolf population is recovered, and states are wellequipped to manage this population. Thank you to President Trump, Secretary Bernhardt, Director Skipwith and their team for allowing the science to stand for itself." The process to delist gray wolves has been a long, drawn-out affair during which environmental activists have challenged every delisting effort using emotion and political influence to obstruct the intent of the ESA. Every time a politically motivated judge has sided with the activists, the decision has undermined ESA and the scientific process on which the ESA should rely. As cattle producers, we know that

federal agencies should be guided by science, law, and fact. Protections for wildlife populations under ESA was always intended to prevent complete decimation of a certain plant or animal species, implement protections necessary to bring the species back to a specific level, and then return management duties of the species back to the individual states. It was never intended to be a perpetual protection, causing uncertainty for stakeholders and allowing populations to explode while management remained in legal limbo. Cattle producers face too much unpredictability every day to add a runaway population of gray wolves with few management tools to the mix. This decision by the Trump administration is a huge win for producers across the country - not only those on the front lines but for any producer that has faced problems on their operations because of a recovered, but still listed, endangered species. This conservation success story provides a framework for other species to be delisted and demonstrates that the ESA, when used as intended, can give producers a reason to celebrate.

As 2020 draws to a close, NCBA is forever grateful for our members who pulled together and worked through the challenges this year presented. Wishing you and yours a very blessed Christmas. May we all experience a much better 2021!

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IN THIS ISSUE Leadership Comments

3

Federation 6 Governance 8 Market Matters

10

Checkoff 15


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NATIONAL CATTLEMEN

Cattle Production, Bigger Than Any One Election Cycle

Pardon the Turkey By Colin Woodall, NCBA CEO

By Marty Smith, NCBA President Like many of you, I watched election night and the ensuing counts over the following week. While I watched with great interest for the outcome that I knew undoubtedly would affect our industry, nothing I saw made my confidence in cattle producers and the strength of our industry waver. I know that no matter the results in 2020, 2022, or any other election, we as cattle producers will keep doing what we do best: raising the best protein on the planet and providing immense ecological benefits for landscapes across the country. With round-the-clock cable news and social media coverage, it is easy to get sucked into a cycle of fear and uncertainty. The television pundit class wants us to keep watching and rely on artificial cliffhangers to keep us on the line. Sometimes, those cliffhangers keep viewers in radical highs, or radical lows, depending on which channel you are watching. Let me be clear: no matter what happens in the next year or four, NCBA has purposefully positioned ourselves to continue to be the trusted leader and definitive voice on all the issues that affect the U.S. beef industry and we are well-equipped to anticipate and face challenges that come our way. The cattle

THE OFFICIAL PUBLICATION OF NCBA 2020 NCBA Leadership: President President-elect Vice President Treasurer Federation Division Chair Federation Division Vice-Chair Policy Division Chair Policy Division Vice-Chair Immediate Past President Chief Executive Officer

Marty Smith Jerry Bohn Don Schiefelbein Joe Guild Buck Wehrbein Clay Burtrum Todd Wilkinson Mark Eisele Jennifer Houston Colin Woodall

Senior Editor John Robinson Associate Editor Kate Maher Contributing Writers Steven Johnson Wendy White Creative Director Don Waite Graphic Designer Dancinee Jennings Copy Editor Jill Johnson Samantha Coulson For ad sales, Shannon Wilson 303-850-3345, Nicole Bechtel 303-850-3465, or Jill DeLucero 303-850-3321. Contact NCBA: 9110 E. Nichols Ave., Suite 300, Centennial, CO 80112 (303-694-0305); Washington D.C.: 1275 Pennsylvania Ave. N.W., Suite 801, Washington, D.C. 20004 (202-347-0228). National Cattlemen’s Beef Association reserves the right to refuse advertising in any of its publications. National Cattlemen’s Beef Association does not accept political advertising in any of its publications. National Cattlemen’s Beef Association does not accept any advertising promoting third-party lawsuits that have not been endorsed by the board of directors. ©2020 National Cattlemen’s Beef Association. All rights reserved. The contents of this magazine may not be reproduced by any means, in whole or part, without the prior written consent of the National Cattlemen’s Beef Association.

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industry has a great story to tell. Every year, the cattle industry is increasing efficiency, improving the carbon storage potential of America’s grasslands, and improving the greenhouse gas emissions reduction trend. We will continue to develop partnerships with a broad range of groups to ensure cattle producers are well represented, have a strong platform from which to tell our story, and have a seat at all tables where important decisions are made. A great example of NCBA’s influence is the recent Secretarial Order on the Land and Water Conservation Fund (LWCF). After enactment earlier this year of the Great American Outdoors Act, Interior Secretary Bernhardt listened to the call of the livestock producers who decried the bill as a transparent tool that would only result in a land grab with the blank check it provided to LWCF. For years, NCBA has said that land acquisitions using LWCF must – at the very least – be supported by local stakeholders and local governments. Secretary Bernhardt has shown he agrees with us and issued Secretarial Order 3388 to require written approval from the Governor and local county government of the affected area before the federal government buys more land and water. This Order provides common-sense direction to what is otherwise a tool for the federal government to expand their estate. The path NCBA took with LWCF and passage of the Great American Outdoors Act is the same approach we always will follow with policy that could harm our industry: identify harmful legislation and put all our weight behind opposing it in every branch of government. If, at the end of the day, Congress or the Administration ignore our calls, we will find ways to work across industries to mitigate damage and use all available resources to make the policy work for us. We will also keep the pressure on to deliver wins for the industry. Due to our work and relationshipbuilding, cattle producers have friends in both parties and we are in constant communication with all of our friends, regardless of their political affiliations. As producers, we face uncertainty every day. In some ways, we face much more uncertainty than the rest of America’s work force, but we are well-equipped to meet the evolving challenges. We produce a product that is the best of the best and is highly sought after the world over. While you may be disappointed in this election cycle, and your preferred candidates may not have all won, you can be certain that NCBA will fight for you in Washington. We will endure this period of uncertainty and continue doing what we always do: raising cattle and being the definitive voice of the U.S. beef industry.

For too many years, we have allowed turkey to hold a prominent place on American dining tables during the holidays. Enough is enough! Instead of countless conversations about how dry the turkey was, we can provide profuse kudos to the those who deliver a perfectly cooked and delectable beef-eating experience. Although we work closely with our friends in the turkey business on many of the same issues in Washington, D.C., we are still competitors, and competitors do not give free passes to the other party. This year, we’re pardoning the turkeys—literally and figuratively with unique Beef. It’s What’s For Dinner.® advertising like the digital ad below. We are on a quest to take back the holidays and make beef the holiday meal of choice! Your Checkoff dollars are pivotal in our quest. NCBA’s checkoff-funded holiday campaign was designed to grab the consumers’ attention and have them re-think placing that turkey in the basket. We do that by making their mouths water with our Beef. It’s What’s For Dinner. “Drool Log” that has proven to be so popular. Consumers can’t get enough of the “Drool Log,” and our marketing campaign is capitalizing on their beef desires. Read more about holiday beef promotions on page 15 and see how State Beef Councils are celebrating on page 6. We are hitting our consumers daily on broadcast television, digital media, radio, and more. I hope you keyed in on the broadcast television part of that, because it is the first time since 2003, we have been able to do this. We are a part of the 2020 Hallmark Channel’s “Countdown to Christmas” event that started before Thanksgiving and runs through December 26th. If you have not heard, the Hallmark Channel is the channel to watch for holiday movies, and we took advantage of a unique and affordable opportunity. The “Drool Log” is yet another great example of the work done with your Checkoff dollars, and it caps off a very successful year of Checkoff-funded programs and projects. At least once a week, I receive a call or email asking what the Checkoff really does. Well, it really does a lot, and we are proud to be one of nine contractors conducting work on behalf of the Checkoff. While 2020 has proven to be chock-full of pain and challenges, we

have proven how nimble we can be as a contractor to make the most of Checkoff funding. When beef cases were cleaned out, there was no need wasting these precious dollars on promotion, because we were selling everything we were producing. Instead, we had to address the fact that refrigerators and freezers across the country were full of beef, and in many cases, our consumers didn’t really know what to do with it. We focused on online cooking lessons and our famous Beef. It’s What’s For Dinner. recipe database to help our friends and neighbors have a fantastic beef meal. When the pandemic continued to keep people at home, we tried to add a little humor with our “Beef Substitutes” campaign that focused on substituting beef for other proteins like taking the squid out of calamari and using beef to make “cow-lamari”! That set us up for National Beef Burger Day in May and a campaign that reminded our customers that grilling season is only possible because of your hard work and diligence…regardless of the pandemic. Next came our “United We Steak” summer grilling promotion that was wildly successful. Over the course of the summer, “United We Steak” ads were seen more than 338 MILLION times! We had over 33 million online radio ad listens, almost 90 million video views, and the campaign drove over one million visits to UnitedWeSteak. com. In addition, we had a 23-story tall billboard in New York City’s Times Square that displayed the map with each state cut out of steak. The bottom-line is that Americans loved “United We Steak”! We are committed to topping all of this with our work planned for 2021. These campaigns are just a fragment of the work that is done with Checkoff funding, but we’ll cover those other areas in future articles. Your Checkoff dollars are working hard for you each and every day. More importantly, these campaigns also illustrate the importance of the partnership between NCBA and the Federation of State Beef Councils. NCBA can’t do this alone. Together, NCBA and your beef council are delivering results that we can measure. The beef industry is better with the Checkoff, but we must toot our horn about the great work that it funds. Take this information I have shared and share it with your neighbors. I take great pride in our role as a contractor to the Beef Checkoff, and NCBA remains committed to protecting and defending this program.


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NATIONAL CATTLEMEN

Virtual Stockmanship & Stewardship Draws Large Audience

Over 3,000 session views during the two-day event As coronavirus rolled through the country and it became apparent that in-person events were not likely to happen, NCBA’s Producer Education & Sustainability Team quickly pivoted from 2020’s planned Stockmanship & Stewardship Regional Tour to an all-new virtual experience. Fortunately, program sponsors Merck Animal Health and the checkofffunded Beef Quality Assurance program were on board with the idea to move online. While this wasn’t an ideal situation, the team went to work building out a robust agenda of industry experts that provided a world-class educational experience for attendees, and incorporated the low-stress cattle handling demonstrations that have become a hallmark of the program. If you missed the live event, take a moment to review the highlights provided below so you can prioritize which session recordings to view at StockmanshipAndStewardship.org. Over the course of two days the program provided 22 unique educational sessions presented by leading experts from across the country. The event kicked off with a keynote from Dr. Dave Sjeklocha of Merck Animal Health discussing why even during this challenging year there is reason to be optimistic as the cattle and beef industry has always come out of challenging situations making great progress. Dr. Christine Navarre of Louisiana State University and Dr. Julia Herman, NCBA’s Beef Cattle Specialist Veterinarian, shared practical applications of everyday biosecurity principles that cattle producers could implement on their operations; and Jason Nickell of Allflex shared latest advances in cattle monitoring solutions and technology. Day one of the event continued with several sessions from NCBA’s Center for Public Policy team. Ethan Lane, Vice President of Government Affairs and Danielle Beck, Senior Executive Director of Government Affairs discussed the recent election results and what to expect in Washington DC in the coming year. Tanner Beymer, Director of Government Affairs and Market Regulatory Policy shared the association’s continuing work to improve cattle markets and gave cattle producers insight into the grassroots efforts process of NCBA. Kaitlynn Glover, Executive Director of the Public Lands Council (PLC) and NCBA Natural Resources presented on current issues that impact public lands ranchers and the ongoing work of PLC. World-renowned stockmanship clinicians Curt Pate,

Dr. Ron Gill, and Dr. Dean Fish provided cattle handling demonstrations on both days of the event. The low-stress cattle handling demonstrations have become a staple of the Stockmanship & Stewardship program. The sessions provided cattle producers with real world examples of how applying low-stress handling principles and thoughtful facility design can make working cattle a less stressful event for both the cattle and the humans involved. Attendees were treated to a riveting keynote from Dr. Frank Mitloehner from the University of California, Davis, who shared how the industry is rethinking methane emissions and the path for the cattle industry to climate neutrality. His insight into how emissions are calculated and what could be changing to benefit the cattle industry left everyone with hope that we can further embrace environmental sustainability and be a climate solution! Day two included three sessions focused on improving cattle welfare and human cattle interactions, headlined by Dr. Lily Edwards-Callaway of Colorado State University, Dr. Courtney Daigle of Texas A&M, and Dr. Robert Hagevoort of New Mexico State University. Edwards-Callaway discussed what animal welfare means to the animal and gave an overview of animal welfare science which can sometimes be overlooked. Dr. Daigle gave an interesting presentation focusing on how our industry could reframe some of the most common careers to attract new and educated talent to our most needed positions. Dr. Hagevoort shared how employers can better recognize employee achievements to increase satisfaction, as well as animal health and welfare outcomes. A panel of experts including Kelli Retallick of American Angus, Shane Bedwell of American Hereford Association, and John Genho from Neogen, discussed how cattle producers can use genetic selection tools to improve their herd. Simultaneously, U.S. CattleTrace gave an update on where their program stands today and what we can expect moving forward for disease traceability within the cattle industry. The event finished with a market outlook from CattleFax sharing insights on what the cattle markets might look like as we recover from coronavirus and how producers can position themselves for future success. There is no doubt that these are interesting times for the cattle and beef industry, but attendees of the Virtual Stockmanship & Stewardship event were provided with information and tools to help them succeed as cattle producers. All sessions are available to view at StockmanshipAndStewardship.org. Next year the Stockmanship & Stewardship Regional Tour is set to resume in-person events in Ontario, Oregon; Elko, Nevada; Durango, Colorado; Danville, Indiana; and Bowling Green, Kentucky.

TRENDING IN FOOD & BEEF SUSTAINABILITY According to Pew Research, more than 75% of the U.S. population view climate change as a threat.1 To cater to consumers, food companies will likely continue to adopt sustainable practices.

GOOD NEWS FOR BEEF Positive media coverage about sustainability among the beef community increased 200% since July.2

PLANT-BASED ALTERNATIVES Beyond Meat and Impossible Foods continue to expand in foodservice and retail. Other brands like Kroger have also launched plant-based products. Multiple companies are working to develop cultured meat products like 3-D printed steak.

GOOD NEWS FOR BEEF Meat alternatives still represent less than 1% of the protein market share.3

COVID-19 Restaurants continue to reimagine operations and services to abide by pandemic guidelines. Grocers continue to invest in pick-up and delivery to meet consumers’ changing preferences.

GOOD NEWS FOR BEEF Lesser-known beef cuts have become more popular as demand remains strong.

111320-07 1. Fagan, M., & Huang, C. (2019, April 18). Fact Tank. Retrieved from Pew Research Center: https://www.pewresearch.org/fact-tank/2019/04/18/a-look-at-how-people-around-the-world-viewclimate-change/ 2. National Cattlemen’s Beef Association. (2020, October 31). Environmental Sustainability Dashboard. Retrieved from Meltwater: www.meltwater.com 3. IRI Market Advantage Total Store View + Perimeter, Total Meat

CORPORATE MEMBERSHIP DIRECTORY These are companies that have teamed with NCBA as corporate members, demonstrating their commitment to the beef industry. Their involvement strengthens our future. NCBA members are urged to support these partners in turn by purchasing their products and services. Those who would like to become corporate members with NCBA (securing premium booth placement at the annual convention and trade show as well as other membership benefits), please call the Corporate Relations team at 303-694-0305.

GOLD LEVEL SPONSORS (Minimum $100,000 Investment)

Animal Health International www.animalhealthinternational.com Boehringer Ingelheim Animal Health Inc. www.bi-vetmedica.com/species/cattle.html Caterpillar www.cat.com Central Life Sciences www.centrallifesciences.com Corteva Agriscience™ www.corteva.com John Deere www.deere.com Masey Ferguson www.agcocorp.com/brands/massey-ferguson. Merck Animal Health www.merck-animal-health-usa.com Micro Technologies www.microtechnologies.com Moly Manufacturing www.molymfg.com New Holland Agriculture www.newholland.com Purina Animal Nutrition LLC www.purinamills.com/cattle Ritchie Industries Inc. www.ritchiefount.com Roto-Mix www.rotomix.com Zoetis Animal Health www.zoetis.com ALLIED INDUSTRY COUNCIL Allflex Livestock Intelligence Animal Health International Bayer Environmental Sciences CHR HANSEN Elanco Animal Health

Farm Credit Council Huvepharma, Inc. Lallemand Animal Nutrition Norbrook, Inc. Rabo AgriFinance RAM Trucks

ALLIED INDUSTRY PARTNERS 44 Farms ADM Animal Nutrition, Inc. AgriPrime Insurance Agency Agri-Pro Enterprises of Iowa, Inc. Alltech, Inc. American Hereford Association American National Insurance American Wagyu Association Anipro Arm & Hammer Animal and Food Production Arrowquip Bank of America Merrill Lynch Barenbrug USA Bass Pro Shops/Cabela’s Behlen Manufacturing Bimeda BioZyme Cargill Animal Nutrition Case IH Certified Hereford Beef CME Group DATAMARS Livestock Dell Technologies Diamond V ENDOVAC Animal Health Furst-McNess Company Gallagher Gravely, an Ariens Company Greeley Hat Works Growsafe Systems LTD Hayden Outdoors Real Estate Hyundai Construction Equipment IMI Global Insure My Forage International Stock Food Kent Nutrition Group

Krone Kubota Tractor Corporation Kunafin “The Insectary” Laird Manufacturing Meat&LivestockAustralia,Ltd. Micronutrients National Corn Growers Association Neogen New Generation Supplements Noble Research Institute Novus International Parker McCrory PBS Animal Health Phibro Animal Health Priefert Ranch Equipment Provimi QualiTech, Inc Quality Liquid Feeds R&R Machine Works Red Angus Association RFD-TV Rice Lake Weighing Systems Roper/Stetson/Tin Haul Apparel and Footwear Stone Manufacturing Superior Livestock Syngenta Tarter Farm and Ranch Equipment The Hartford Livestock Insurance The Vit-E-Men Co. Inc./ Life Products Trans Ova Genetics U.S. Premium Beef Vermeer Vitalix Westway Feeds Y-Tex Zinpro Performance Minerals

PRODUCT COUNCIL American Foods Group Cargill Meat Solutions Certified Angus Beef Culver’s Darden Restaurants empirical Fareway Stores, Inc. Five Guys

McDonald’s Corporation National Beef Packing Omaha Steaks Performance Food Group Preferred Beef Group Tyson Fresh Meats Wendy’s International


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T H E F E D E R AT I O N O F S TAT E B E E F C O U N C I L S Building beef demand by inspiring, unifying and supporting an effective state/national checkoff partnership.

Although the holidays may look a little different this year, State Beef Councils are spreading joy by celebrating family traditions, supporting communities, sharing the ‘Drool Log,’ and creating unique recipes, all while promoting safe high-quality beef. From coast to coast efforts encourage consumers to make beef the center of the season.

Social Media Continues to Boost Beef

Holiday Traditions Include Beef Known as Denver’s Christmas Station, KOSI 101.1 FM plays continuous Christmas music starting in early November. The Colorado Beef Council (CBC) is partnering with KOSI to promote beef as part of family holiday traditions. The campaign will run mid-November through Christmas and include radio ads, rotating banner ads, social media, cooking videos and video vignettes. The videos will feature Colorado ranching families sharing their favorite traditions, including enjoying beef during holiday meals. From kids wearing Christmas pajamas under heavy coats while feeding animals, or opening presents only after morning chores are through, one tradition rings true for all ranching families, and that is caring for their cattle first. Tami Arnold with the CBC “hopes this holiday campaign brings joy to everyone at a time when it is most needed, and shares generations of traditions from Colorado’s farming and ranching families.” Learn more and watch the videos at www.cobeef.com.

“Beef Counts” When Feeding Hungry Neighbors

The Washington State Beef Commission (WSBC) and Idaho Beef Council (IBC), in conjunction with Agri Beef, are celebrating the 10th anniversary of Beef Counts, a program working with each state’s beef community to provide beef for the region’s food banks. The WSBC is partnering with Northwest Harvest in Western Washington to provide 1,000 roasts at their SODO market in South Seattle in mid-December. In addition, WSBC will be distributing another 950 roasts at three events in Eastern Washington with Second Harvest. Farmers and ranchers also volunteer to help distribute the beef at these events. “Our goal is to provide nutritious and protein-dense beef to our hungry neighbors in need through our region’s food banks,” said KayDee Gilkey with WSBC. Visit www.wabeef.org to learn more.

Beef Up the Holidays The Missouri Beef Industry Council (MBIC), in conjunction with a variety of partners, is showcasing beef through several holiday-themed projects. Roast and Toast-MBIC and the Missouri Wine and Grape Board are bringing an exclusive two-part virtual series to foodie influencers in the Show-Me State. Two holiday Beef. It's What's for Dinner. recipes will be paired with a variety of Missouri wines via the two-part virtual series for registered participants. Participants will learn about the beef and wine industries, tips around holiday entertaining and how to prepare festive beef recipes. Guests in attendance of the virtual event will receive a VIP beef and wine holiday box to enjoy at home. Holiday Beef Bites-In partnership with KY3, an NBC affiliate in Springfield, the weekly Beef Bites segments in December will feature holiday appetizers and entrees including: Beef and Couscous Stuffed Baby Bell Peppers, Bite-Sized Sweet and Spicy Beef Ribs, Herbed Beef Tenderloin

The Pennsylvania Beef Council (PBC) is rolling out holiday-themed digital ads on social media encouraging people to visit www.pabeef.org to learn more about beef and find beef recipes. The carousel-style ads will run primarily on Facebook and Instagram, and viewers will see three or four ads in each rotation. In December, PBC is expecting 309,000 paid social impressions and 166,000 digital impressions. Last year, PBC’s digital campaign had a click through rate nearly 4.5 times the national average and they are prepared for similar results this year as well. PBC is also extending their holiday campaign to New Year’s Eve by partnering with Anne’s Family Recipe YouTube Channel. Anne, mother of four, creates simple and quick mealtime solutions. Her Beef Egg Roll recipe, available at the end of December, will help families celebrate as they ring in the New Year.

“Seasoning’s Greetings” Extended to Consumers in Holiday Campaign Throughout the month of December, the Wisconsin Beef Council (WBC) will extend the “Seasoning’s Greetings” holiday campaign to consumers across Wisconsin. Whether friends and family visit in person or virtually, the campaign encourages Wisconsinites to make beef the center of their holiday celebration this year. WBC will showcase the crackling ‘Drool Log’ video, the sights and sounds of a Prime Rib roasting over an open fire this holiday season, on social media and advertising platforms. To view the Drool Log, visit to the WBC YouTube page. Wisconsin Beef Council will partner with the American Culinary Federation (ACF) Milwaukee chapter to host a virtual ‘Roast n Toast’ event for Wisconsin food bloggers, food media and agricultural influencers. Attendees will learn how to prepare a holiday roast recipe while interacting with Chef Lisa McKay, Executive Chef and Owner of Lisa Kaye Catering, LLC, and Angie Horkan, WBC’s Director of Marketing. A 12-days of Christmas giveaway will be held on the Wisconsin Beef Council Facebook page, providing beef gift cards and different seasonings to several winners from across Wisconsin who engage with content on the page. Holiday advertisements will be placed on the WBC social media channels, including a video of tips from Horkan about purchasing and preparing beef roasts. WBC will also create a video featuring holiday beef recipes that will be shared with Wisconsin students enrolled in the ProStart program, which is a curriculum and mentoring program designed to introduce high school students to the skills needed for careers in the restaurant and foodservice industry. This will encourage them to prepare an elegant dinner for their family while practicing their culinary skills. Beef. It’s What’s for Dinner. will be working with Chicory to support retail beef sales for the 2020 holiday season. This campaign will aim to reach consumers and drive them to order beef in the e-commerce, online grocery space with major retail partners. WBC will be supplementing the national Chicory campaign during December 2020 to increase the number of consumers reached in Wisconsin.

with Holiday Rice and Beef Tenderloin with Easy Cranberry Balsamic Sauce. The weekly Beef Bites segments focus on sharing Beef. It’s What’s For Dinner. recipes as well as cuts, cooking tips and more! Along with Beef Bites, MBIC will be on KY3’s The Place, a lifestyle television show, for a 3-minute segment sharing about the versatility of beef around the holidays and how to choose different cuts and cooking methods for holiday entertaining. Beef Up the Holidays Contest-ABC17-KMIZ in Columbia is promoting beef for the holidays with an online Beef Up the Holidays Contest. Consumers will be notified of the contest via email blasts from KMIZ, homepage takeovers on the KMIZ website featuring MBIC and the Drool Log Holiday campaign assets, and holiday campaign banner ads that also direct consumers back to www.mobeef.org, as well as on-air promotions featuring the Drool Log. There will be an option to take a short questionnaire that will educate consumers about beef’s nutrition and versatility to enter to win a beef prize pack.

The Savory Sounds of Beef – Music to Our EarsThrough Alpha Media radio stations and Brownfield Ag Network, MBIC will be sharing the Chestnuts :30 ad and the Poppin’ Playlist :30 second ad across the 44 total stations during weekly 3-minute segments sharing information about Checkoff programming, partnerships and research.


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NATIONAL CATTLEMEN

Governance Final Call for 2021 NCBA Leadership Candidate Nominations! Deadline for all Applications: Tuesday, December 22, 2020 Accepting Candidates for the following Positions President Elect and Vice President

Eight (8) Beef Promotion Operating Committee members

Policy Chair and Vice Chair

Important Dates

Requirements: Current NCBA member; Served or currently serving on the Board of Directors; Have an individual, financial investment in the beef industry; U.S. citizen Term: One year Who can Nominate: Policy Division Directors; Federation Division Directors; NCBA Affiliates; State Beef Councils Requirements: Current NCBA member Term: One year Who can Nominate: Policy Division Directors; NCBA Affiliates

Federation Chair and Vice Chair

Requirements: State Beef Council member; Cannot simultaneously serve as a Cattlemen’s Beef Board member Term: One year Who can Nominate: Federation Division Directors; State Beef Council Directors; State Beef Councils

Requirements: State Beef Council member; Cannot simultaneously serve as a Cattlemen’s Beef Board member Term: One year (Candidates can be re-elected for a maximum of six consecutive terms) Who can Nominate: State Beef Councils Tuesday, December 22, 2020: Candidate application deadline Friday, January 15, 2021: Candidate Letters of Support/Recommendation deadline Last Week of January, 2021 (Exact date TBD): Virtual Candidate Interviews with Nominating Committee

For more information or questions, visit www.NCBA.org/leadership.aspx and click on the “Candidate Application Form” button OR contact Deb Warren at (303) 850-3371/dwarren@beef.org.

The newly approved Beef Industry Long Range Plan (LRP) is NCBA’s plan.

The Beef Industry LRP is just that, a plan for the industry. While NCBA and the Cattlemen’s Beef Board jointly fund the planning process, effort is made to include a broad representation of participants on the Task Force to truly represent all segments of the beef industry. FACT: The LRP is the foundation for all Checkoff work at the national level. All of the nine contractors such as NCBA, US Meat Export Federation, American Farm Bureau Foundation, National Livestock Producers, etc., utilize the LRP to develop plans of work that are reviewed by the Checkoff Committees* and eventually voted on for funding by the twenty-member Beef Promotion Operating Committee*.

BEEF INDUSTRY

FACT: NCBA is currently in the process of developing an NCBA specific plan which will include tenants of the LRP but will be specific to the things NCBA can do for its members. FACT: This new LRP is designed so that organizations at all levels -- from local through national and even individuals -- can find meaningful opportunities to make a difference for the industry. For more information on the LRP visit https://www.beeflongrangeplan.com *Checkoff Committees and the BPOC are made up of members of NCBA’s Federation Division Board of Directors and the Cattlemen’s Beef Board.

Trent Johnson, Keeping the Sun Off Cattlemens’ Faces for Years

ularly g e r s i h t t p u r We inter bring o t m a r g o r p scheduled date... p u t n a t r o p you an im

By Samantha Coulson, Associate Director, Membership & Affiliate Services The cowboy hat is a long-standing symbol of the American West. Every kid wants to grow up to be a cowboy, and the hat is essential to making that happen. Greeley Hat Works, located in Greeley, Colo. roughly an hour from the NCBA Centennial, Colo. headquarters, has helped those look the part since 1909. Trent Johnson, the fourth store owner, has helped NCBA members look good for 24 years. Trent Johnson has had the opportunity to make hats for people from every walk of life, from ranchers to the stars of the television show Yellowstone. Trent’s success has never caused him to waiver from his support of cattle producers and NCBA. As a Southern Colorado native and a former ranch hand, he has a true love for cattlemen and is a familiar face each year at the Cattle Industry Convention and NCBA Trade Show. During 2020’s San Antonio event, he sold six hats off his own head while working in the trade show. He also supports the organization by hosting Young Cattlemen’s Conference (YCC) participants every year at his shop for a tour and dinner. Some of Trent’s greatest accomplishments started from an experience during the 2002 Cattle Industry Convention. That year, due to NCBA’s hard work in Washington D.C., President Bush was the keynote speaker, and NCBA presented him with a hat from Greeley Hat Works as a speaker gift. This experience led to Trent’s invitation to the Oval Office during the second inauguration and becoming a hat maker on behalf of the president. During his tenure, Trent built hats for Vladimir Putin, the mayor of Kuwait, the Secretary General of the United Nations, Vice President Kiir of Sudan, and the president of Guatemala. In addition to making hats for world leaders, Trent also makes hats for the leaders of NCBA. It is tradition that the president of NCBA receives a hat from Greeley Hat Works to wear during their year of service. “We are proud to work with Trent to make a great hat to wear while traveling the country and representing the cattle industry,” said NCBA President Marty Smith. “We TO 25827 are grateful for our partnership with him.” Trent relishes the relationships and the traditions in the cattle industry, saying “the entire industry is special because of those traditions. They're not just wearing a hat because they saw someone wear it on Yellowstone, but their sweat in that hat is the badge of their hard work in feeding America and the world. For me, it's a soft reset when I work with NCBA because it's always a breath of fresh air getting back to real, normal cattlemen, normal, people.” TEXT BEEF NCBA is proud to have a friend and supporter in Trent and Greeley Hat Works. We thank him for his many years of support and look forward to our continued partnership.

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NATIONAL CATTLEMEN 9

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2021, A Tale of Two Halves By Dustin Aherin, PhD, is an animal protein analyst with Rabo AgriFinance Everyone seems ready to get 2020 in the past and start the new year. For at least the cattle industry, though, there will be some overhang from COVID-19's impacts into 2021. In a normal year, fed cattle prices peak in the 2nd quarter (Q2) or late Q1 and bottom in late Q3/early Q4. With how things are setting up with cattle and beef supplies for the 1st half of 2021 and an economic recovery in the 2nd half (2H), the strongest fed cattle prices will likely arrive in 2H 2021. When COVID-19 generated market uncertainty and eventually slowed production at packing plants this past spring, falling cattle prices and the logjam of fed cattle in feedyards, resulted in lower placements in spring 2020. Sellers decided to hold onto their feeders until prices improved (or grazing ran short), and feedyards didn’t have open pens to place new feeders. Roughly a million fewer feeder cattle were placed in spring 2020 vs 2019. The size of the 2019 calf crop helps explain part of that reduction. It’s reasonable to assume that the majority of spring placements are from the previous year’s calf crop. The 2019 calf crop was 300,000 head smaller than 2018. A good portion of the other feeder cattle waiting out in the country made their way to feedyards in Q3 2020. Net placements in Q3 2020 exceeded Q3 2019 net placements by 500,000 head, making a huge dent in the feeder cattle backlog. Even after accounting for feedyards with less than 1,000 head capacity, the math suggests as many as 200,000 head more feeder cattle than what there would have been in a no-COVID scenario are still waiting for placement as of early November. Large feeder cattle placements in 2H 2020 and early 2021 will culminate in 2021 fed slaughter reaching the largest head count since 2010. While heavy fed carcass weights will drive an estimated +0.5% YOY fed beef production increase from 2019 to 2020, head count will be the major driver for 2021. RaboResearch’s forecasts are for 2021 federally inspected fed slaughter up 3.9% YOY (26.3 million head vs 25.3 million head in 2020) and carcass weights retreating about 15 pounds

vs 2020. Forecasted 2021 fed beef production is If you are interested in additional insights into roughly +2% YOY. the beef industry, find the closest Rabo AgriFinance To get the full story, however, look beyond the office on www.RaboAg.com. annual numbers to what’s expected for 2H 2021. The Rabo AgriFinance is a leading financial USDA estimates the 2020 calf crop at 35.8 million services provider for agricultural producers and head, down 200,000 head from 2019. This suggests agribusinesses in the United States. Adding value that once the industry works through the ample fed through industry expertise, client-focused solutions supplies in 1H 2021, fed supplies will be substantially and long-term business relationships, Rabo reduced in 2H. AgriFinance offers a comprehensive portfolio of RaboResearch currently estimates federally services that gives producers the right products inspected fed slaughter at 13.4 million head for 1H to prepare for and take advantage of market 2021 and 12.9 million head for 2H 2021. Translating this opportunities. This comprehensive suite includes to fed beef production, we’re forecasting 1H and 2H loans, insurance, input finance and effective risk production at 11.5 and 11.2 billion pounds, respectively. management products. Rabo AgriFinance is a From a quarterly perspective, the major division of Rabobank, a premier bank to the global transition in 2021 will occur between Q2 and Q3 agriculture industry and one of the world’s largest with forecasted production at 5.8 and 5.6 billion and strongest banks. Rabo AgriFinance is an equal pounds, respectively (see Figure 1). Since 1990, fed opportunity provider. beef production has declined from Q2 to Q3 only twice (1996 and 2008). In both cases, the average Q3 price was higher than the average Q2 price. By how much? The five-market price climbed an average 9 percent higher from Q2 to Q3 in those two years. In a normal year, the infamous dog days of summer and post-Labor Day cutout decline often put the annual low for fed steer prices in Q3 or early Q4. However, the 2021 distribution of fed beef production – and the fed cattle price – will not be normal. There’s real potential that lower Q3 and 2H production will be coupled with the broad distribution of a COVID-19 vaccine and the reinvigorated economic recovery expected to coincide with the vaccine. If these projections hold true, Q3 and 2H fed cattle will likely trade Source: USDA-NASS, LMIC, Rabobank 2020 at a higher price than Q2 and 1H.

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NATIONAL CATTLEMEN

Market Matters Cattle Feeding Breakevens Point Toward a Better 2021 By Katelyn McCullock, Director of the Livestock Marketing Information Center The final quarter of 2020 is sending its last fireworks through the system. Although different from the disruptions seen in the first half of the year, the end of 2020 saw a complete re-write of the feed cost outlook. This summer corn and soybeans were expected to have large carryovers and price outlooks below the 2019-2020 crop year. Those figures were changed aggressively as objective yield data started rolling in through USDA NASS. The latest Crop Production (November) report indicated the corn crop dipped below the initial estimate projecting a record high yield to 175.80 bushels per acre, just shy of the 2017-2018 previous record yield. Corn acres adjusted in previous reports too were well short of the March planting intentions and lower than the June acreage report. Soybean yields were revised lower, to 50.7 bushels per acre, also shy of a record yield. Carryout estimates for both crops were revised lower, and price predictions jumped to $4 per bushel on corn and $10.40 per bushel in soybeans in the World Agricultural Supply and Demand Estimates (WASDE). The price estimates were substantial, increasing 6% in soybeans from the October estimate and 11% on corn. Those projections are putting pressure on what initially looked like a good year in 2021 for cattle feeding returns. LMIC estimates that the annual profit per head in 2020 will be close to breakeven, not including any government payments.

The year had some months with extreme losses, reaching several hundred dollars per head in the second and third quarters. There were also months with surprising profits due to the whipsaw nature of 2020 moving feeder and fed prices. Next year may be less volatile with the potential for the COVID-19 pandemic to subside and the U.S. economy to recover. At the time of today’s writing, the April live cattle futures contract was above $118 per cwt and all contracts Dec 2020 through April 2022 were above $112 per cwt. LMIC estimates expected breakevens are in the $105-108 per cwt range for December and January. February and March will climb close to $115 before easing a bit into summer. This pattern is based on the trends seen in the feeder cattle input costs that were lower in September and October and assumes feedlots will return to more normal days on feed. LMIC estimates that for most of the year feedlots will make money on a per head basis but that the summer quarter will likely see red again. These estimates are predicated on the U.S. not worsening in terms of the COVID-19 implications and will very likely improve economically as 2021 marks time. The blow to feed costs is hitting the feeder cattle market. This will result in 700-800 pound feeders annual average prices to be below a year ago in 2020 and reduce price estimates in 2021 as well. Feeder cattle prices on the balance of 2021 are still expected to average 5% higher than 2020. Steer calf prices have been pressured lower in the fourth quarter

of 2020 and will also end the year 170 below a year ago, about 3% under 160 150 2019’s fourth quarter. Next year 140 steer calf prices are also expected 130 to improve, up about 5% annually. 120 Feed costs have pressured both calf 110 and feeder cattle prices. However, 100 90 the main driver for increased steer 80 calf prices is expected to be a Steer Price Breakeven Projected Breakeven declining breeding herd and smaller calf crops. Data Source: USDA-AMS & USDA-NASS, Compiled & Analysis by LMIC The U.S. beef cow breeding herd declined for the first time in 5 years on January 1, 2020, SLAUGHTER STEER PRICES after adding 2.7 million head of 5 Market Weighted Average, Weekly $ Per Cwt. breeding capacity since 2014. 150 The decline on January 1, 2020 140 was small, about 374 thousand 130 head. Heifer slaughter through the end of October is running 120 3.9% below a year ago, while 110 beef cow slaughter is 2.5% ahead 100 of 2019’s figures. Based on that data, LMIC is estimating the beef 90 cow herd will be down about Avg. 2014-18 2019 2020 half a percent on January 1, 2021 Data Source: USDA-AMS compared to the January 1, 2020 inventory number and the calf crop following similar declines. virus still has its hold on major parts The large reduction in heifer slaughter of the U.S. and the world, leading is primarily thought to be driven by to uncertainty around beef demand slaughter disruptions as opposed to worldwide. However, we would expect widespread retention. The cattle on to see 2021 at least start to resemble feed report as of October 1 indicated more normal patterns around price 37.5% of cattle on feed are heifers, signals and slaughter levels. That may consistent with having crossed into not come immediately, and the ripples of cattle cycle contraction territory. 2020 may still muddle the signals in the After a year like 2020, the cattle early part of 2021. outlook is still far from certain. The Latest Data: October 2020

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space was available. From June to September, feedyards placed 522,000 more cattle than the same period in 2019. It was the largest placements in that fourmonth period since 2011, when drought forced cattle to feedyards earlier. That should keep feedyard inventories near year-ago levels throughout the winter. It will also lead to more cattle on feed with projected January to May outdates. The placed-against supply during that time is 18,000 head per week larger than 2020, and the futures market is wrestling with that today. Carcass weights present another obstacle for the fall and winter. The USDA fed steer carcass weight posted a new all-time high at 931 lbs. during the week ending October 31, and larger in-weights typically lead to larger outweights. The placed-against supply from November through February entered feedyards at the heaviest weights since 2016. Seasonal trends will eventually take hold and weights will break lower. They simply may not fall as quickly due to larger in-weights, a relatively mild winter weather forecast and deferred live cattle futures premium. The only solution to larger supplies is time. Eventually, the smaller 2019 and 2020 calf crops will produce consistently tighter feedlot inventories and beef production. October

December Outlook By Don Day, Jr. Meteorologist

Editor’s Note: NCBA members can read weekly updates from meteorologist Don Day, Jr. by logging onto www.NCBA.org. As we head into the last month of the year, winter weather will become more established across the USA and North America. For most of November, winter weather was mostly confined in the Far West, Northern Rockies and the far northern tier of the USA and as well as parts of western Canada. Conversely, temperatures in November in the eastern areas of the USA were warmer than normal until just before Thanksgiving. One of the keys in determining the long-range forecast for December lies in the Pacific Ocean. La Nina (colder than normal sea surface temperatures) remains moderately strong across the subtropical Pacific. The colder water near the equator will likely have an impact on weather patterns across North America as we go through the winter season.

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Ripple Effect of COVID-19 By Lance Zimmerman Manager – Research, Analysis and Data, CattleFax The single-biggest market challenge presented to cattle producers by COVID-19 has been working through the fed cattle supply backlog created by processing plant slowdowns. That has been well documented by CattleFax analysts throughout the year. It was mentioned – and is worth repeating – that the packing segment was going to be limited in how much it could help the cattle feeder with this issue. There simply was not any margin left in packing capacity to increase chain speeds. In fact, capacity tightened more as additional labor restrictions were implemented to minimize outbreaks at plants. Maximum processing capacity is down 15,000 head on a Monday through Friday basis compared to pre-COVID levels. So, the anecdote was clear. Feedyards needed to place fewer cattle until processing speeds recovered and processors could accommodate the existing cattle on feed. Cattle feeders and packers eliminated most of the fed cattle backlog in second half 2020, but the last few weeks highlight other challenges that still exist. With every cattle producing segment slowing down marketings, feedyard placements surged as soon as bunk

CHOICE STEER PRICE vs BREAKEVEN Cattle Feeding, S. Plains, Monthly

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placements were down 22 percent among CattleFax feedyards on a daysadjusted basis. Fewer placements in the fourth quarter will produce more manageable feedyard supplies by late spring and summer. Beef demand has been another area of continual concern throughout 2020. Sales seemed adequate to absorb the record-large production this summer. While foodservice challenges were well documented, grocery stores were generating enough additional sales to account for restaurant challenges. In October, the wholesale beef market struggled. The daily boxed beef cutout lost $14/cwt. from October 1 to 28, while December live cattle futures gave up nearly $10/cwt. from October 7 to 26. A period that generally brings stronger wholesale beef prices and support to the fall cattle market did not perform.

The graphic to the right shows sea surface temperatures across the Pacific. Note the long fetch of blue and green (cold) across the Pacific near the equator. In years past with a La Nina like this in place, precipitation and temperature patterns were influenced. If we are to use the past as a guide for the outlook for December, we can expect the most stormy weather and the coldest temperatures in December to be found across the Pacific Northwest, Northern Rockies and the Northern Plains. Beef producers in those areas need to be prepared for some colder and occasionally wet/ snowy weather conditions in December.

Instead, ribeye and tenderloin prices have stagnated after early October highs, while chuck and loin primal values – along with lean beef trimming prices – drifted lower. Grocery stores seemed relatively content with beef inventories at that time, and cutout values slipped. The recently cheaper beef and futures prices in October have rebounded over the last few weeks. Items that showed October weakness have now improved. The last 60 days can best be summarized as adequate but volatile demand with recent discounts ensuring future sales. Beef sales booked for November to February delivery are significantly higher than year-ago levels. And current committed beef sales also remain strong. That will go a long way toward finding a home for the stronger fed cattle supplies that will exist during that time. Bottom Line: It is difficult to eliminate cattle marketings, but COVID-19 proved the industry can certainly slow them. Now, time is the necessary medicine to work through the side effects of this prolonged disruption. Expect foodservice challenges this winter. Retail will need to carry more influence, but cheaper prices are generating interest.

The adjacent graphic shows the expected temperatures in December with the blue areas showing where temperatures will likely be below normal, while the orange areas show where temperatures may be warmer than average. Over a large portion of the central and eastern USA, temperatures may be above average in December. The coldest and most unsettled weather in December will likely be in the western USA and western areas of Canada. In regard to precipitation, December could be quite wet across the Pacific Northwest and western Canada as well as part of the Northern Rockies and Great Lakes. Many areas of the south, southeast and the Plains may see drier than normal conditions in December. To recap, many areas of the USA and eastern Canada may have a relatively mild December while it may be stormy and colder in the Northwest, portions of the Rockies and into the Great Lakes region.


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PLC Announces New President And Executive Committee Following a successful virtual annual meeting, the Public Lands Council (PLC) announced Wyoming rancher Niels Hansen will lead the organization as the new president and Steve Osguthorpe will join the PLC Executive Committee as the organization’s secretary. Hansen is a third-generation rancher from Rawlins, Wyoming. He and his family operate a cow/calf/ yearling operation on the high desert of Wyoming and have worked with the University of Wyoming and the Bureau of Land Management for over 20 years to monitor and collect data to support good management of the land and natural resources. “After being involved in PLC for many years, I am honored to serve as PLC’s president for the next two years,” said PLC President Niels Hansen. “The public lands grazing industry is at a pivotal point – we have

the opportunity to highlight the many ways grazing benefits landscapes, wildlife, and communities across the country. I am proud to be a part of building a stronger future for my children, grandchildren, and the lands we have carefully managed for generations,” “My good friend, Bob Skinner, passed the reins of PLC to me yesterday after successfully serving as president for two years. Under Bob’s leadership, our industry has moved to a better spot on several issues: ESA, NEPA and Waters of the United States, to name a few. As Bob returns to his home to enjoy his family and his ranch, he has left us all in a stronger position to move forward. Thank you to Bob and his family for their years of service and leadership to our industry," said Hansen. Steve Osguthorpe is a Utah rancher and has been

a leader in the public lands ranching community for many years, including serving as a member of the PLC Board of Directors as the affiliate representative from the American Sheep Industry Association. “I am so excited to see Steve join the PLC leadership team for the next two years. He brings decades of experience, innovative approaches to industry challenges, and unmatched dedication to the public lands ranching community,” said Kaitlynn Glover, PLC Executive Director. Hansen and Osguthorpe join Mark Roeber, Brenda Richards, and Bob Skinner on the Executive Committee through 2022. Hansen will serve as President, Roeber as Vice President, Richards will continue in her role as Treasurer, and Skinner will transition into the role of Immediate Past President.

A Look at Potential Tax Law Changes After the Election By Michael J. McCormack Estate & Business Succession Planning Specialist – Lincoln Agribusiness Services Many clients have asked me “Now What?”? The 2020 election is finally over. It is time to consider potential key tax law changes that may affect you in 2021 and beyond. Given the election results, many tax and fiscal issues remain uncertain. No doubt, the ultimate make-up of the tax laws will depend on the direction taken by our nation’s leadership (including President-Elect Biden and Congress), either by their ability or inability to agree on tax and fiscal legislation. Post-election Uncertainty Remains With a new President and Congress coming in 2021, there are many variables and hurdles to overcome regarding any legislation (including tax legislation). As it stands currently, nothing has changed regarding income, estate, gift, generation-skipping transfer, payroll, etc., taxes.  When debating budgetary issues, Congress must address projected deficits, anticipated increases in infrastructure spending, projected increases in defense spending, proposed tax increases, funding Social Security and SSDI, funding Medicare, etc. With respect to income and estate tax changes, there are several obstacles to overcome. While there may be a focus on potentially raising income and estate taxes, there is not currently a clear path to higher federal taxes. For example, it remains unclear whether there will be a Republican or Democratic Senate majority in 2021, given a couple expected election runoffs in early January 2021. Thus, if the Senate control is not decided until after 2020, year-end tax planning will be difficult because of the uncertainty of the Senate majority in 2021. Ultimately, if the Senate remains in Republican control, most of the existing tax laws may remain in effect at least until the 2022 elections. If the Senate comes under Democratic control in 2021, one should expect income and estate tax law changes to be enacted. Assuming there will be tax law changes, will they be “permanent”? The democratic process in the U.S. is ever changing. Given this dynamic, even if income tax rates increase and the estate tax reverts to a lower exemption amount (as called for by President-Elect Biden), the democratic process may cause a return of higher (or lower) income tax rates and estate tax exemptions at just about any time in the future. One only needs to recall 2010, when the estate tax was repealed for one year, as evidence of tax law “permanency.” Considerations Given the Post-election Uncertainty The following are various tax proposals as set forth in President-Elect Biden’s campaign. Selected potential changes: Income tax rates

Generally higher for income in excess of $400.000

Payroll taxes

FICA tax imposed for earned and selfemployment income in excess of $400,000

Capital gains and qualified dividend income

Apply ordinary income tax rates for income above $1 million

Qualified Business Income deduction Repeal Corporation income taxes

Increase tax rate from 21% to 28%, and provide a “minimum” tax on book profits above $100 million

Overhaul tax deductions for qualified plans

Provide a flat credit, instead of a deduction, for each dollar saved

Itemized deductions

Caps benefit for such deductions at 28%

Estate taxes

Revert to lower exemptions under previous law that existed prior to the Tax Cuts and Jobs Act, and possibly an increased tax rate

If you believe President-Elect Biden’s income and/or estate tax campaign proposals will become law in 2021, you might consider the following actions. 1. Accelerate income recognition to taxable year 2020, where income tax rates may be lower if income tax legislation increase income tax rates. a. Consider year-end bonuses. b. For cash basis professionals, send year-end payment of expenses on or before December 31. c. For those contemplating a Roth conversion, 2020 rates could be lower. d. Maximize retirement contributions (e.g., 401(k) and deductible IRAs). 2. Assuming itemized deductions are otherwise allowable, accelerate income tax deductions to 2020, because income tax deductions may be limited under new legislation. Some items to consider include: a. Itemized deductions (e.g., mortgage interest, state income and property taxes, charitable contributions, etc.). b. Maximize (where appropriate) the use of expensing depreciable property under IRC section 179 (for acquisition of depreciable property in excess of the IRC section 179 deduction). 3. Utilizing tax loss harvesting in 2020 as you would in other taxable years. 4. With respect to estate planning in 2020, utilize gifts of the current $11.58 million (per person) exemption, valuation discounts, non-reciprocal spousal lifetime access trusts, and other estate and gift tax reducing strategies. Given the Above Post-election Uncertainty, Flexibility in Planning is Critical Taken together, the issues raised above generally point to at least one absolute. That is, financial, business, and estate planning will require constant monitoring and updating. You should always plan for contingencies with respect to tax planning. There may be (1) higher or lower federal income taxes, (2) modification or elimination of the Affordable Care Act Net Investment Income taxes, (3) modification of transfer taxes (e.g., estate, gift and generation-skipping taxes), and/or (4) unanticipated changes, etc. While tax rates are likely to change, income and/or deductions may be limited or excluded under new legislation. Given the potential changes over the short- and long-terms, traditional financial, estate and tax planning may become a year-round endeavor focusing on flexibility and multiple year planning. It is tempting to defer financial, estate, and tax planning while waiting for PresidentElect Biden and Congress to act; such a strategy is not recommended. Rather, you should continue your financial, estate and tax planning. A major focus of such planning, however, should be on the flexibility of the plan given the potential tax legislation. Finally, you and your advisors should consider all facts and circumstances regarding any course of action. In other words, relying solely on a projected tax outcome does not generally result in the optimal financial outcome. CRN-3325517-111020 Lincoln Financial Network is the marketing name for the retail and financial planning affiliates of Lincoln Financial Group and includes Lincoln Financial Securities Corporation and Lincoln Financial Advisors Corp., broker-dealers, registered investment advisors and members of FINRA and SIPC. Insurance offered through Lincoln affiliates and other fine companies. Lincoln Financial Group is the marketing name for Lincoln National Corporation and its affiliates. Lincoln Financial Network and its representatives do not provide legal or tax advice. You may want to consult a legal or tax advisor regarding any legal or tax information as it relates to your personal circumstances.

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- --


NATIONAL CATTLEMEN 13

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NCBA MEMBER EXCLUSIVE PRICING!

NCBA Offers Ranch-Ready Laptop Exclusively for Members If you’re still looking for the perfect present to put under the tree, we’re certain Santa would suggest an NCBA-Recommended Laptop. As part of NCBA’s partnership with Dell Technologies, members have access to a laptop configured with America’s cattle ranchers in mind. Everything a producer needs for their operation is already thought out by the team, including a very strong warranty on a rugged laptop that can be tossed in the truck. Additional add on items could include docking station, 24” external monitor, mobile WWAN network card, wireless mouse/keyboard set. NCBA members can access this ranch-ready laptop through the member benefit page on the NCBA website.

The NCBA-Recommended Laptop includes the following: • Choice of Latitude 5424 Rugged or Latitude 5410 laptop • Core i7 processor • 16GB RAM • 512GB Solid State hard drive • 14” touch screen display • Internal Wi-fi card • 4cell long life battery • 5 year Pro Support+ with accidental damage protection

Latitude 5410

Latitude 5424 Rugged Laptop


14

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NATIONAL CATTLEMEN

Colorado Beef Producers Join Forces to Fight Childhood Hunger One in four children in the United States faces food insecurity today, a number that has only increased since the start of the current pandemic. Nationally, an estimated 18 million children depend on school lunch and breakfast programs as their only source of food. In Colorado alone, there are 400,000 children who depend on school meals to be their primary or sole source of food during the week. On weekends, those children might otherwise go hungry but a group of cattle producers, led by Five Rivers Cattle Feeding, has created the Beef Sticks for Backpacks program to provide high-quality protein and help fight childhood hunger. In an effort to make certain school children have nourishment to bridge the weekend gap, “backpack programs,” have been started by food banks, churches, Rotary clubs and other charities to ensure kids don’t go without food between lunch on Friday and breakfast on Monday when they return to school. Kids take a backpack home Friday after school filled with nutritious, nonperishable, easy-to-prepare food for the weekend. “These backpack programs fill the gap for kids over the weekend,” said Jordan Levi, Managing Partner of Arcadia Asset Management, LLC, whose company facilitated the purchase Five Rivers Cattle Feeding. “This program is a great way to help with the food insecurity issue, but in many cases these programs have to buy the food that’s going into the backpacks. As a result, these backpack programs can often include a lot of foods heavy in carbohydrates because those are the least expensive.” Protein is an important component of a child’s diet, and often lacking in the diets of those who face food insecurity because it is often more expensive than foods that don’t include protein. The links between a well-rounded diet, which includes healthy sources of protein are well documented. For example, a study of fourth-grade children showed that students with the lowest protein intake also posted the lowest achievement scores among their peers. A 2010 survey of teenagers also found that 40 percent of students from food insecure households had repeated a grade, which compounds social and economic issues in communities where food insecurity is common.

“We saw this need and an opportunity to help contribute to existing backpack programs in the state of Colorado. We thought, as beef producers, if we could put a high-quality beef stick in these backpacks, we could really make a difference in the lives of these children,” said Levi. Although Levi and Five Rivers started small, the program quickly grew and became a major contributor of high-quality beef protein for children in north-central Colorado. “We’ve been fortunate to have a number of great partners in this program and that’s made all the difference in the world for these kids,” said Levi. “Early on, we reached out to Colorado Cattlemen’s Association (CCA) and Colorado Livestock Association (CLA) and they were extremely supportive, and key to helping gather even more support. They’ve helped a great deal with ideas to raise additional funds and identify new partners for the program, something we couldn’t have done without them. The program wouldn’t be where it is today without the support of our state associations.” The Colorado Beef Council also contributed significantly to advancement of the program, investing state checkoff funds to help with labeling, packaging and promotion of the program. “Once we saw this need and heard Jordan’s story, our board felt we needed to be a part of this effort,” said Todd Inglee, executive director for the Colorado Beef Council. “Initially the support came from CCA and CLA, but once the program was up and running, there was a definite need to help with packaging design and labeling to ensure we were presenting the product in the right way and helping to educate these kids, their parents and the larger community about the benefits of beef, that’s really the role of the checkoff and so this project was a natural fit for us.” Inglee said the beef council was also able to help extend the program even further with website design and a video to help people understand the Beef Sticks for Backpacks program and ultimately extend the program even further. “That’s the great thing about digital promotion, and it’s something the Beef Checkoff does really well. By putting the video together, it lives on the internet and gathers impressions and likes in a way that no other medium can, it gives the program a life of its own that extends far beyond traditional advertising,” said Inglee. “Anyone who sees the video gains an understanding of the program and the importance of protein in the diet of these kids and that’s really important both to the checkoff and to us as beef producers. It’s what we’re here for.” After gaining the support of Colorado associations, Levi found additional help from other segments of the beef community, all of whom gladly contributed knowledge and support to extend the program even further. “We’ve been very fortunate to work with JBS, which has been a large contributor to the program, as has Meyer Natural meats and a number of feedyards in Colorado who have also helped extend our reach,” he said. Levi said the program started small, contributing about 1,000 beef sticks each week to backpack programs in Loveland, Colo. “Now we’re contributing about 5,000 beef sticks each week to programs across Weld and Larimer counties and we’re working to extend the program to Mesa county and the Fort Morgan area. Eventually, we hope the program will grow to cover the entire state of Colorado,” said Levi. In addition to private industry, the academic community has played an important role in building the beef stick program to its current reach. Levi credits Colorado State University’s (CSU) meat science program as a critical partner in the program’s success. “The partnership with JBS allowed us to bring in new equipment to the CSU Meat Science Lab. Students in the meat science program developed the recipe and now the CSU Meat Lab manufactures the beef sticks for us, which allows us to operate

Jordan Levi (Co-Founder Left) Dan Byers (Director Right)

Director Dan Byers and Weld County Food Bank the program at a low cost and extend our reach farther than we otherwise might be able,” said Levi. “It’s a really great story of collaboration between private business, academia and philanthropy coming together to get this done.” Levi’s commitment to the program ensures that its reach will continue to grow and positively impact the lives of countless children in Colorado and beyond. There are many backpack food programs across the country and Levi encourages cattlemen and women to contribute what they can to help solve the problem of childhood hunger. “I didn’t grow up in this business, but this business has been very good to me and the people in this industry are the best people period. To work with these people and solve a greater need was ultimately my motivation for doing this,” said Levi. “To anyone who is interested in joining us or starting your own program, just jump in and do it. Find great partners, like those we have, and make a difference.” To learn more about the Beef Sticks for Backpacks program or to make a contribution, visit: www. beefsticks.org or their Facebook page at: www. facebook.com/BeefSticksforBackpacks.

NCBA’s Digital Command Center Keeps a Pulse on Potential Beef Issues Each morning, the wall of TV screens in NCBA’s Digital Command Center (DCC) in Denver bustles with news, data and graphs. Meanwhile, the staff inside the DCC work hard to analyze the hundreds of news stories that have cropped up overnight, monitor media trends and potential issues for the beef industry and strategize how NCBA, a contractor to the Beef Checkoff, may need to respond. Media coverage that highlights the beef industry is compiled into a daily email, which is sent to NCBA, Cattlemen’s Beef Board (CBB) and State Beef Council staff to keep them informed and provide updates on NCBA’s response, as well as helpful resources like talking points and infographics. Trend Monitoring and Responding to Media NCBA’s Issues Management and Public Relations team also uses the information that continually comes into the DCC to monitor trends, both in traditional and social media. The key themes, topics and headlines that mention beef are used to determine whether a

response is necessary, or to construct a long-term reputation management strategy. When necessary, NCBA staff responds to journalists to correct misinformation, provide important facts about beef production and offer resources, such as interviews with industry experts. Additionally, the Issues Management and Public Relations team collaborates with consumer marketing, producer education and market research, using information from the DCC as a guide. For example, trends spotted in the DCC are sometimes used to inform content on Beef. It’s What’s For Dinner. social media channels. Reputation Management The DCC monitoring tools and the various response tactics allow NCBA to build comprehensive reputation management strategies. For example, when Prevention magazine first announced that they were removing beef recipes for sustainability and nutrition reasons, the Issues Management and Public

Relations team mobilized. First, they responded to Prevention magazine’s editor, offering accurate information about beef as part of a healthy eating pattern and important beef sustainability facts. The daily email was then sent to NCBA, Cattlemen’s Beef Board (CBB) and State Beef Council staff, noting NCBA’s letter to the editor and response tactics. Using the DCC tools, NCBA staff quickly analyzed and confirmed that Prevention’s decision was not part of a larger trend among consumer media. The Issues Management and Public Relations team also developed updated talking points and materials, specifically addressing the claims made in Prevention’s announcement. Lastly, the team helped State Beef Councils and concerned producers draft their own letters to the editor and op-eds. Ultimately, NCBA uses the Digital Command Center software and technology to stay ahead of the curve, ensuring that the industry is prepared to defend against misinformation and assure consumers that beef belongs at the center of the plate.


NATIONAL CATTLEMEN 15

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NEWS Beef. It’s What’s For Dinner. Returns to Broadcast Television Although the holidays may look a little different this year, the National Cattlemen’s Beef Association (NCBA), a contractor to the Beef Checkoff, is making sure that beef is the center of the season through an integrated holiday marketing campaign. Whether gathering around the ‘Beef Drool Log’ or learning how to cook the perfect holiday meal with beef, Beef. It’s What’s For Dinner. has a little something for everyone this holiday season. Hallmark Channel’s “Countdown to Christmas” To remind consumers across the country that beef is the only protein that they want to feed their families this holiday season, Beef. It’s What’s For Dinner. is making a limited-time return to broadcast television. For the first time since 2003, Beef Checkoff-funded advertisements and the iconic Beef. It’s What’s For Dinner. brand will be on television, airing ads during the Hallmark Channel’s “Countdown to Christmas” movies. A new :15 commercial called the “Drool Log Holiday Movie” is running from November 16 through the end of 2020 with more than 50 showings. The checkoff-funded spots are airing across highly popular timeframes, including movie “premiere” showings and during the highly coveted “Countdown to Christmas” weekend spotlight. Be sure to check out www.beefitswhatsfordinner.com/ newsroom/broadcast-television to see the latest timeslots where spots will be airing each week. “As a beef producer, it’s exciting to see checkoff dollars making this holiday season a little more special by bringing Beef. It’s What’s For Dinner. back to broadcast television,” said Buck Wehrbein, NCBA Federation Division Chairman. “While broadcast television is usually out of reach, the opportunity to advertise on the Hallmark Channel’s Countdown to Christmas movie marathon boiled down to the right network, the right ad, the right time and the right price tag. I look forward to sharing the nostalgia of Beef. It’s What’s For Dinner. ads on televisions with the next-generation of consumers.” Return of the ‘Drool Log’ Last year, Beef. It’s What’s For Dinner. released the ‘Drool Log’—a two-hour long video of a Beef Prime Rib Roast slowly cooking over an open flame—which created quite the following with more than 14 million video views. This year, new versions of the Drool Log are appearing through a robust series of digital and social media ads, including 'Twas the Night Before Beefmas - inspired by the popular poem, a beefy version perfect for sharing with friends and family, and Holiday Favorites which features the Drool Log slowly cooking while the narrator reads a list of more than 500 beef recipes that can be made this holiday season, all found on BeefItsWhatsForDinner.com. The ‘Beef Drool Log’ videos are being shared across digital and social media platforms and can be used as Zoom meeting backgrounds by families celebrating the holidays virtually. You can see all of the new videos on the Beef. It’s What’s For Dinner. YouTube channel or by visiting www.BeefItsWhatsForDinner. com/Holidays. Holiday Meal Planning The Beef. It’s What’s For Dinner. brand is also helping consumers navigate how to make the perfect holiday meal through fully integrated digital and social media efforts. Whether having a smaller family gathering or working with a tighter budget, there’s a beef option for everyone. BeefItsWhatsForDinner.com features an updated holiday landing page with curated beefy holiday recipes that at-home chefs can make—from the perfect roast, to beefy appetizers, side dishes and brunch recipes, this is the one-stop shop for holiday cooking needs.

Thanks to cutting-edge technology, BeefItsWhatsForDinner.com is now shoppable, meaning consumers can click on any of the recipes on the website and be taken to an online shopping cart for local grocery stores, add all of the ingredients needed to prepare that meal, then have the ingredients delivered directly or ready for curbside pick-up. This gives families the peaceof-mind they need to make sure they don’t forget any of those last-minute ingredients.

With a significant increase in the percentage of people who are using online grocery ordering, Beef. It’s What’s For Dinner. is also be working with two third-party retail partners to run e-commerce campaigns during the month of December aimed at increasing holiday beef sales. Consumers who are shopping through these e-commerce platforms are served up ads featuring delicious beef recipes and encouraged to add beef to their online grocery cart. Previous e-commerce tests with other partners have resulted in an increase in beef sales and this holiday test will aim to replicate those results. For those more experienced at-home chefs, Beef. It’s What’s For Dinner. is working with a number of food and nutrition influencers and celebrity chefs to create their own beef recipes this holiday season. On December 2, a series of TV interviews are taking place with Amy Goodson, a registered dietitian and nutrition and food influencer, live from the NCBA Culinary Center, funded by the Beef Checkoff. Amy is providing tips for cooking the perfect Prime Rib Roast and is showcasing a variety of beef roast leftovers - all paired with wine - to help inspire

television viewers around the country with delicious looking beef meals. On December 3, Beef. It’s What’s For Dinner. hosted a virtual Beef Roast and Toast event with famed chef, Jet Tila. The event was streamed live for an intimate group of food influencers from the NCBA Culinary Center, funded by the Beef Checkoff, and featured Chef Tila preparing a beef Prime Rib Roast and sharing how he celebrates the holidays. The event also included beef and wine pairing tips. Beef. It’s What’s For Dinner. is also partnering with famed chefs Hugh Acheson, Brooke Williamson, Amanda Freitag and Antonia Lofaso to promote beef this holiday season. And, back by popular demand, an updated version of the “Original Sponsors of the Holiday Season” video spot sends “Seasoning’s Greetings” and reminds people that beef farmers and ranchers are behind this holiday season. Visit BeefItsWhatsForDinner.com/Holidays and follow Beef. It’s What’s For Dinner. on social media— Facebook, Instagram, Pinterest—to see all of the holiday content and more.


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