2004 Meadowlands Yearling Sale

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2004 Meadowlands Yearling Sale 2004 October Yearling Sale Conducted by The Lexington Trots Breeders Association, LLC at The Meadowlands in East Rutherford, NJ starting at 12:00 Noon Monday, October 25 Yearlings 1 - 163 Since 1892 Tattersalls P.O. Box 420, Lexington, KY 40588 (859) 422-7253 • (859) 422-SALE Fax (859) 422-7254 or (914) 773-7777 • Fax (914) 773-1633 Website - www.tattersallsredmile.com e-mail - [email protected] Sale Day Only - 201-935-8500 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 Liza Button .................................................. 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 Change of Address Form Please use this form to send us a change of address so you’ll never miss your Tattersalls Sales Catalog. Information: Name: Bus. Phone (w/Area Code): Home Phone (w/Area Code): Fax Phone (w/Area Code): Cell Phone (w/Area Code): e-Mail Address: Old Address: Address or P.O. Box: City: State or Province: Zip or Postal Code: Country: New Address: Address or P.O. Box: City: State or Province: Zip or Postal Code: Country: Fax this form to our NY office at 914-773-1633 or mail this form to: Tattersalls P.O. Box 420 Lexington, KY 40588 You can fill out our on-line form at www.tattersallsredmile.com/tsalls/changeofaddress.html 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) .............................. 17 Catalogue Information ................................................................... 32 Conditions of Sale ......................................................................... 25 Confirmation of Sale ...................................................................... 24 Consignor’s Location ....................................................................... 8 Conversion Chart ..........................................................................31 Credit Application (Fax to 859-422-7254) ..................................... 15 Farmer’s Exemption Certificate .....................................................19 Future Sales Dates...............................................Inside Back Cover Important Notices ..........................................................................11 Insurance Information.................................................................... 23 Meadowlands Accommodations ...................................................... 9 Meadowlands Airports and Car Rentals ........................................10 Meadowlands Restaurants .............................................................. 9 List of Consignors............................................................................8 National Raceline Sales Results ...................................................14 Procedure for Payment of Account ............................................... 21 Stakes Guide ................................................................................. 16 Tax Update ...................................................................................... 5 SALES INDICES Consignor Index ............................................................................39 Dam Index ..................................................................................... 33 Sire Index ......................................................................................35 7 CONSIGNOR LOCATION Blue Chip Farms, LLC/Agent ............................................... Barn 1, Sec. A Brittany Farms/Agent ........................................................... Barn 1, Sec. B Cameo Hilld, LTD, Agent ..................................................... Barn 1, Sec. B Ecurie Reve Avec Moi .......................................................... Barn 1, Sec. C Hempt Farms ....................................................................... Barn 2, Sec. B Preferred Equine, Inc., Agent ....................................... Barn 1, Sec. C-D-E Walnridge Farm, Agent ........................................................ Barn 2, Sec. B Winbak Farm/Agent ..................................................... Barn 2, Sec. C-D-E LIST OF CONSIGNORS Blue Chip Farms, LLC/Agent ................................................845-895-3930 www.bluechipfarms.com Brittany Farms/Agent ............................................................859-873-3878 www.britfarms.com Cameo Hills, LTD, Agent.......................................................845-457-9416 Ecurie Reve Avec Moi ...........................................................519-942-1201 Hempt Farms ........................................................................ 717-766-7075 mywebpages.comcast.net/hemptfarms Preferred Equine, Inc., Agent ................................................914-773-7777 www.preferredequine.com Walnridge Farm, Agent .........................................................609-758-8208 www.walnridgefarm.com Winbak Farm/Agent .............................................................. 410-885-3059 www.winbakfarm.com 8 MEADOWLANDS RESTAURANTS Charlie Brown’s Steakhouse .................. 335 Paterson Plank Road, Carlstadt, NJ ...... (201) 842-9999 Sponsor Of Meadowlands Trainer Of The Week Grasshopper Also Bar & Restaurant ..... 645 Washington Ave., Carlstadt, NJ ............ (201) 460-7771 Sponsor Of Meadowlands Driver Of The Week Il Villaggio Restaurant ............................ 650 State Rte. 17, Carlstadt, NJ .................. (201) 935-7733 Sponsor Of Meadowlands Owner Of The Month Candlewick Diner Paterson Ave & Hackensack St., E. Rutherford, NJ ..................................... (201) 933-4446 CK’s Steak House ..................................... 810 Rutherford Ave., Rutherford, NJ ........... (201) 231-3141 Hot Dog House Incorporated .................... 510 State Rte. 17, Carlstadt, NJ .................. (201) 935-5803 Houlihan’s ................................................. 5 State Rt. 17, Hasbrouck Heights, NJ ........ (201) 393-9330 International House of Pancakes .............. 111 State Rte. 17, Hasbrouck Hts., NJ ....... (201) 288-0355 Jerry’s ....................................................... 340 Paterson Ave, East Rutherford, NJ ...... (201) 438-9347 Lovey’s Pizzeria ........................................ 209 Boulevard, Hasbrouck Heights, NJ ...... (201) 283-1603 Meadowland Diner .................................... 320 State Rt. 17, Carlstadt, NJ .................... (201) 935-5444 Medieval Times ......................................... 149 Polito Ave., Lyndhurst, NJ
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