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2003 Tattersalls Select Yearling Sale Catalogue

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2003 Select Yearling Sale Conducted by The Lexington Trots Breeders Association, LLC at 847 South Broadway, Lexington, KY 40504 on the following evenings starting at 7:30 p.m. Tuesday, September 23 Hip Numbers 1 - 95 Wednesday, September 24 Hip Numbers 97 - 233 Thursday, September 25 Hip Numbers 235 - 361 Friday, September 26 Dark Saturday, September 27 Hip Numbers 363 - 476 Session starts at 8:00PM Hors d’oeuvres, sandwiches and drinks will be served nightly until 7:00 p.m. Since 1892 Tattersalls P.O. Box 420 Lexington, KY 40588 (859) 422-7253 or (859) 422-SALE Fax (859) 422-7254 or (914) 773-7777 • Fax (914) 773-1633 Website - www.tattersallsredmile.com e-mail - [email protected] 1 2 The Lexington Trot Breeders Association, LLC d/b/a Tattersalls Sales Company Directors Frank Antonacci Mrs. Paul Nigito George Segal Joe Thomson Tattersalls Sales: Administration Staff Geoffrey Stein ....................................................... General Manager David Reid ......................................................Director of Operations Shannon Cobb .......................................................................... CFO Joan Paynter ......................................................Sales Administrator Lillie Brown .................................................. Administrative Assistant Doug Ferris.................................................. Administrative Assistant Sales Consultants Howard Beissinger ..................................... Senior Sales Consultant Dr. Peter Boyce ......................................................Sales Consultant Auctioneers Chris Caldwell and Associates Pedigree Research Philip D. Sporn & Tattersalls Pedigree Research Dept. 3 4 Legislative Update New Tax Bill Will Help Horse Owners The President’s “Jobs and Growth Tax Reconciliation Act of 2003” passed in May gives even greater incentives for investment in racehorses. Some beneficial provisions are outlined below. Expensing Amount Increased to $100,000: A purchaser can now write off up to $100,000 of the cost of horses, provided total purchases of all depreciable prop- erty during the year do not exceed $400,000. The new $100,000 expensing allowance applies to purchases made January 1, 2003 through December 31, 2005. Bonus Depreciation: In addition to the $100,000 expensing allowance and to regular depreciation, “bonus” first-year depreciation increases to 50% of the cost of horses. The 50% bonus depreciation applies to purchases after May 5, 2003 and before January 1, 2005. There is no limit on the dollar amount of bonus depreciation that can be taken. The original use of the horse still must commence with the purchaser. For example, if an individual pays $200,000 for several young horses, the first year write-off would be $155,357, computed as follows: (1) Expensing $100,000 (2) Bonus Depreciation 50,000 [50% x (200,000-100,000)] (3) Regular Depreciation 5,357 [10.715% x (200,000-100,000)] Below is the new depreciation schedule, with the deduction expressed as a percentage of the horse’s original cost: Racehorses Two Years Old Racehorses Over 2 Years Old or Younger When Acquired When Acuired and and Placed in Service* Placed in Service* Year % Cumulative % Year % Cummulative % 1 55.36 55.36 1 62.50 62.50 2 9.57 64.93 2 18.75 81.25 3 7.52 72.45 3 12.50 93.75 4 6.12 78.57 4 6.25 100.00 5 6.12 84.69 6 6.12 90.81 7 6.12 96.93 8 6.12 100.00 * A racehorse is over 2 years old when it is more than 24 months from the date of foaling. Please feel free to contact the American Horse Council at (202) 296-4031 or visit their website at www.horsecouncil.org. Of course, you should check with your accountant to determine how the provisions of this act apply to you. 5 SALES RESULTS for this sale will be accessable via the internet at www.tattersallsredmile.com and www.ustrotting.com The U.S.T.A. will be updating the sales results during the sale. 6 Contents Authorization of Agent (Fax to 859-422-7254).............................. 23 Catalogue Information ................................................................... 36 Conditions of Sale ......................................................................... 29 Confirmation of Sale ...................................................................... 28 Consignor’s Location .......................................................................9 Conversion Chart .......................................................................... 35 Credit Application (Fax to 859-422-7254) ..................................... 21 Future Sales Dates...............................................Inside Back Cover Important Notices .......................................................................... 17 Insurance Information.................................................................... 27 Lexington Accommodations .......................................................... 14 Lexington Airports and Car Rentals............................................... 11 Lexington Map ............................................................................... 11 Lexington Restaurants .................................................................. 15 List of Consignors............................................................................8 National Raceline Sales Results ................................................... 16 Procedure for Payment of Account ............................................... 25 Red Mile Racing Schedule ............................................................ 59 Sales Area Map ...............................................................................9 Stakes Guide ................................................................................. 57 Tax Update ...................................................................................... 5 SALES INDICES Consignor Index ............................................................................ 47 Dam Index ..................................................................................... 37 Sire Index ...................................................................................... 41 7 LIST OF CONSIGNORS BRITTANY FARMS/AGENT PENINSULA FARM, AGENT P.O. BOX 518 P.O. BOX 11786 1580 PISGAH PIKE LEXINGTON KY 40578 VERSAILLES KY 40383 Phone 502-863-6742 Phone 859-873-3878 Fax 502-868-9917 Fax 859-873-9529 www.peninsulafarm.com www.britfarms.com PREFERRED EQUINE INC., CANE RUN FARM AGENT 1520 LEXINGTON ROAD P.O. BOX 2200 GEORGETOWN KY 40324 BRIARCLIFF MANOR NY 10510 Phone 502-863-6091 Phone 914-773-7777 Fax 502-863-1105 Fax 914-773-1633 www.preferredequine.com DUNROVEN STUD/AGENT FIRE GATE 33 NEWTOWN PIKE SPRING HAVEN FARM, AGENT P.O. BOX 13280 11209 STOUT ROAD LEXINGTON KY 40583 UTICA OH 43080 Phone 859-254-4358 Phone 740-745-1170 Fax 859-254-4358 Fax 740-745-1170 www.dunrovenstud.com WALNUT HALL LTD./AGENT EMERALD HIGHLANDS FARM ALAN LEAVITT 10164 DUNHAM ROAD 3719 NEWTON PIKE MT. VERNON OH 43050 LEXINGTON KY 40511 Phone 740-392-3977 Phone 859-254-2776 Fax 740-392-3977 Fax 859-254-3023 HANOVER SHOE FARMS, INC. WALNUT HALL STOCK ROUTE 194 SOUTH FARM/AGENT HANOVER PA 17331 3725 NEWTON PIKE Phone 717-637-8931 LEXINGTON KY 40511 Fax 717-637-6766 Phone 859-254-5660 www.hanoverpa.com Fax 859-254-5731 HUNTERTON SALES WINBAK FARM/AGENT AGENCY, AGENT 155 YEARLING ROW P.O. BOX 716 CHESAPEAKE CITY MD 21915 500 N. MIDDLETOWN ROAD Phone 410-885-3059 PARIS KY 40362 Fax 410-885-3055 Phone 859-255-9314 www.winbakfarm.com Fax 859-987-0679 KOSMOS HORSE BREEDERS, INC. 372 LITTLESTOWN ROAD LITTLESTOWN PA 17340 Phone 717-359-4811 Fax 717-359-9226 www.kosmos-usa.com 8 SALES AREA MAP Brittany Farms/Agent....................................................... Aisles G-H Cane Run Farm ...................................................................... Aisle J Dunroven Stud/Agent ............................................................ Aisle D Emerald Highlands Farm....................................................... Aisle N Hanover Shoe Farms, Inc. ..................................................... Aisle J Hunterton Sales Agency, Agent ............................................ Aisle E Kosmos Horse Breeders, Inc. ............................................... Aisle N Peninsula Farm, Agent ...........................................................Aisle F Preferred Equine Marketing, Inc., Agent .......................Aisles K,L,M Spring Haven Farm, Agent .................................................... Aisle D Walnut Hall Ltd./Agent................................................ Aisles H,J,K,L Walnut Hall Stock Farm/Agent .............................................. Aisle C Winbak Farm/Agent.......................................................... Aisles A,B Pay Phones 9 10 LEXINGTON MAP AIRPORTS Blue Grass Airport ..................................4000 Terminal Drive, Lexington ....................... 859-425-3114 Greater Cincinnati Airport .......................7373 Turfway Road, Florence, KY ................... 859-371-4400 AIRLINES Comair/Delta ...................................................................................................................... 800-354-9822 Continental ......................................................................................................................... 800-525-0280 Delta................................................................................................................................... 800-221-1212 Northwest/Mesaba ............................................................................................................
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