Category: COVID-19

Churchill Backstretch to Open May 11, Fair Grounds Horses Will Be First In

louisianathoroughbred

By T. D. Thornton

Churchill Downs has been cleared by Kentucky Governor Andy Beshear to open its backstretch area May 11 so long as the track adheres to enhanced pandemic precautions approved by the state.

Beshear announced the clearance Wednesday at his daily COVID-19 video press conference as part of a phased-in reopening for various state industries. Churchill followed up about an hour later with a press release that included specifics pertinent to horsemen.

Neither Beshear nor the track pinpointed an exact date for the return of live racing. But the Churchill release stated “it will be staged at a minimum of four days per week,” Thursday through Sunday.

The following is a listing of racetracks and when horses based there may return to the Churchill Downs stable areas between the hours of 6 a.m. and 6 p.m.:

  • Fair Grounds (May 11-13)
  • Gulfstream Park, Tampa Bay Downs, and horses based at Florida training centers (May 14-16)
  • Oaklawn Park (May 17-19)
  • All other locales (May 20 onward)

 

Read TDN Article

Lone Star Stable Area Will Open May 4; New Protocols To Be Announced

louisianathoroughbred

On April 28, the Lone Star Park Racing Department sent out the following notice regarding the reopening of the stable area:

Dear Horsemen,

We are happy to let you know that Lone Star Park will be able to start accepting horses into our stable area on Monday, May 4 beginning at 6:00 am.

During this initial stage of opening up we will only accept horses between 6:00 am and 6:00 pm so please plan accordingly.

Masks or face coverings will be required for all people in the common areas of the stable area, basically this means any area outside of your dorm room. So please be prepared to have masks or face coverings to use. Also all people in the stable area must follow social distancing guidelines at all times. And please note that the stable area is limited to essential personnel only. There are no guests allowed.

The racing office will reopen on Friday, May 1. But note that the racing office will operate under strict social distancing guidelines. Meaning the door will remain locked and business will be conducted only over the phone. Foal papers and any other documents can be dropped off using the mail slot which is to the right of our lobby entrance door.

The stall man will start on Monday and we ask that you respect social distancing guidelines when dealing with him. His office will be open but we ask that you do not enter the office but instead interact with him from the doorway.

There will be many other new procedures, restrictions and announcements to come over the coming days.

Please visit the horsemen’s information section of our web site (lonestarpark.com) for further information and please let us know if you have any questions. Our email address is racing@lonestarpark.com. Our phone numbers are (972) 237-1130 or (888) 4RACING. Thanks for racing with us.

New SBA Guidance Makes Tracks Eligible for Paycheck Protection Program; Farms Can Now Apply for Economic Injury Disaster Loans

louisianathoroughbred

President Trump signed into law today (4-24-20) an emergency aid package providing additional relief to small businesses and health care facilities, and the Small Business Administration released updated guidance that will assist the horse industry.

 

The new law provides $310 billion to replenish the Paycheck Protection Program (PPP) for small businesses, which was oversubscribed. The additional appropriation will allow financial institutions to make additional forgivable loans to eligible small businesses in order to keep employees on the payroll for eight weeks.

 

The new law also includes $60 billion in loans and grants for a separate Economic Injury Disaster Loan (EIDL) program, and makes farms and ranches eligible for the loans. Farms with 500 or fewer employees whose primary activity is breeding horses are now eligible to apply.

 

Separately, the Treasury and SBA released updated interim final rules that contain a key clarification that will provide essential relief to racetracks and other businesses who rely on gambling income and otherwise qualify for an SBA loan. Under the new rules, businesses that receive legal gambling income are eligible to apply for this loan forgiveness program.

 

The NTRA has been lobbying the SBA for this updated guidance for several weeks.

 

“We thank the SBA and our allies on the Hill for providing clarification that will allow broader participation in the PPP and EIDL loan programs by racetracks, farms and others in our industry who have been negatively impacted by the coronavirus pandemic,” said NTRA President and CEO Alex Waldrop.

 

NTRA partner Dean Dorton, one of the nation’s leading experts on equine tax matters, has posted an update on its Covid-19 microsite at NTRA.com that outlines all of these new provisions that will positively impact horse racing and breeding. That PowerPoint can be found here.

Summary of Benefits to Horse Owners Under the New Federal Covid-19 Legislation

louisianathoroughbred

 

 

All businesses are feeling economic hardship right now, and horse owners are no exception. Congress and the Trump Administration have provided several mechanisms to keep businesses afloat and provide some financial relief. Every business and every financial situation is unique, however, so it is critical that you have a conversation with your tax or financial advisor to ensure that you are accessing all the benefits to which you are entitled under the new law.

 

1.     Tax Benefits. Owners may be entitled to some new tax benefits that allow them to file amended returns for prior years and get cash in the form of tax refunds.

 

a. Net operating losses can now be carried back for up to 5 years. This applies to C corporations and individuals who generate net business losses. The IRS is currently accepting faxed refund requests in order to expedite these cash refunds.

b. The excess business loss limitation for individuals, trusts and estates is now deferred until 2021. Those who were subject to this limitation in 2018 and 2019 may file amended tax returns to receive cash refunds.

c. The prior year AMT credits in C corporations, originally refundable through 2021, are now fully refundable in 2018 or 2019. The IRS is currently accepting faxed refund requests in order to expedite these cash refunds.

 

2.     Emergency Injury Disaster Loans (EIDL) are available to owners regardless of whether they have employees to assist in funding working capital needs (e.g., payment of training and board bills). In some instances, the borrower may be entitled to a $10,000 forgivable loan advance. The initial loan disbursements (in addition to the $10K advance) are available based on two months of working capital, with a maximum of $15,000 per applicant. The first loan payment back to SBA on EIDLs is deferred for one year.

 

a. The EIDL program does not require a business to have employees who receive W-2 wages but the SBA is currently distributing the $10k EIDL advances that are not required to be repaid to only those businesses with employees or self-employed individuals. They are calculating these as $1k per employee up to $10k maximum per applicant.

b. Through the EIDL program, the SBA is also supposed to be quickly distributing two months of working capital up to $15k per application. So, racing stables, trainers, and others without employees should still apply thru the EIDL program, although these loans will have to be repaid. Loan applications for the EIDL loan program will be available on the SBA’s website once the SBA has posted it.

 

3.     The Main Street Lending Program will enhance support for small and mid-sized businesses that were in good financial standing before the crisis by offering 4-year loans to companies employing up to 10,000 workers or with revenues of less than $2.5 billion. Principal and interest payments will be deferred for one year. The Federal Reserve and the Treasury recognize that businesses vary widely in their financing needs and are still working on the specific guidelines for this program, which are expected to be finalized by May 1st.

 

4.     The Paycheck Protection Program (PPP) has been funded with an additional $310B in the latest Congressional act passed on April 24, 2020, $60B of which is designated for smaller banks and credit unions. Those loan terms include two-year loans at 1% interest, deferral of payments for six months, interest accrued from the date the loan is received and no prepayment penalty. Also, the PPP loan may be forgivable if spent on qualifying expenditures (payroll, rent or mortgage interest and utilities). The exact forgiveness calculation for the PPP loan is pending additional guidance from Treasury.

 

Paycheck Protection Program (PPP) loans are available to owners but only under specific circumstances:

 

a. Owners are generally required to have employees who receive W-2 wages to take advantage of the PPP.

b. Owners in Partnerships with both employees who receive W-2 wages and self-employment income of partners should include both the W-2 wages and the partners’ self-employment income when calculating the partnership’s PPP loan. The partnership only should file the application.

c. Self-employed sole proprietorships and pass-through single-member entities (e.g. LLCs) may qualify for a PPP loan if they have 2019 Schedule C or Schedule F net profit (2019 Net Profit). If 2019 Net Profit is less than zero, then that entity is not eligible for a PPP loan. PPP loan forgiveness for sole proprietors is limited to 8/52nds of 2019 Net Profit.

d. Employers who have received a PPP loan, but whose loan is not yet forgiven, may defer deposit and payment of the employer’s share of Social Security taxes beginning on March 27, 2020 until the loan is forgiven. These taxes will continue to be deferred under the normal payment terms for the PPP program. Once the employer’s PPP loan is forgiven, this deferral is no longer available.

 

5.     Employee Retention Payroll Tax Credit. The CARES Act created payroll tax credits for employers who retain W-2 employees if the business is fully or partially suspended due to COVID-19 orders from a government agency or if there is a 50% decrease in gross receipts when compared to the prior calendar quarter. This is essentially a refundable payroll tax credit of up to 50 percent of the “qualified wages” paid by an employer to an employee from March 13 through December 31, 2020. Qualified wages include salaries and employer-provided health benefits and cannot exceed $10,000 per employee. This credit for an employee who earns at least $10,000 annually is capped at $5,000. This credit is only available to employers that do not receive a PPP loan and additional restrictions apply for those with more than 100 employees. An advance of this credit may be requested via the IRS Form 7200; otherwise, this may be claimed on the quarterly payroll tax return.

 

As a reminder, owners need to consult their tax and financial advisors for their specific situations.

 

The NTRA acknowledges the contributions of Jen Shah, CPA, and Director of Tax Services for the Lexington, KY accounting firm, Dean Dorton, and Lauren Bazel, Vice President and tax policy advisor for the Washington, DC lobbying firm, The Alpine Group, in the preparation of this tax advisory release.

Racetracks, Horse Ownership Entities Now Eligible For Paycheck Protection Loan Program

louisianathoroughbred

by | 04.24.2020 | 1:24pm

President Trump signed into law today an emergency aid package providing additional relief to small businesses and health care facilities, and the Small Business Administration released updated guidance that will assist the horse industry.

The new law provides $310 billion to replenish the Paycheck Protection Program (PPP) for small businesses, which was oversubscribed. The additional appropriation will allow financial institutions to make additional forgivable loans to eligible small businesses in order to keep employees on the payroll for eight weeks.

The new law also includes $60 billion in loans and grants for a separate Economic Injury Disaster Loan (EIDL) program, and makes farms and ranches eligible for the loans. Farms with 500 or fewer employees whose primary activity is breeding horses are now eligible to apply.

Separately, the Treasury and SBA released updated interim final rules that contain a key clarification that will provide essential relief to racetracks and other businesses who rely on gambling income and otherwise qualify for an SBA loan. Under the new rules, businesses that receive legal gambling income are eligible to apply for this loan forgiveness program.The NTRA has been lobbying the SBA for this updated guidance for several weeks.

“We thank the SBA and our allies on the Hill for providing clarification that will allow broader participation in the PPP and EIDL loan programs by racetracks, farms and others in our industry who have been negatively impacted by the coronavirus pandemic,” said NTRA President and CEO Alex Waldrop.

NTRA partner Dean Dorton, one of the nation’s leading experts on equine tax matters, has posted an update on its Covid-19 microsite at NTRA.com that outlines all of these new provisions that will positively impact horse racing and breeding. That PowerPoint can be found here.

National HBPA Releases Guidelines Regarding Racing Industry’s Ability to Safely Operate During COVID-19 Crisis

louisianathoroughbred

The National HBPA — using effective policies in place at Gulfstream Park, Oaklawn Park, Tampa Bay Downs and in consultation with other authorities — has assembled a list of best practices to encourage the industry to get back up and running.  The NHBPA and other entities are urging tracks and racing commissions to begin spectator-less racing that is both safe and compliant with CDC guidelines and social-distancing directives. Eric Hamelback, chief executive officer of the National Horsemen’s Benevolent & Protective Association, said the purpose of developing the template for conducting racing without fans is to have the information in a working document as a reference tool for tracks, locales and regulatory bodies.

“We’re not trying to tell government, health officials and racing commissions what to do,” Hamelback said. “Our intent is to provide insight into protocols that are working successfully at two of the largest race meets in America, Gulfstream and Oaklawn Park, and elsewhere. We hope it provides a path forward and others will continue to develop best practices. Horse racing is different from other industries in that our workers must continue to feed, exercise, bathe and groom our horses. That is going on across the country at many more tracks than are currently racing. It’s notable that the actual racing component involves far fewer people to stage than morning training.

“The COVID-19 health and economic crisis has devastated industries. Horseracing and its supporting agribusinesses are no different; and while income has ceased, expenses have remained constant. However, unlike many businesses and industries,  horse racing has a solution. Spectator-free racing poses a minimal safety risk, is cost-effective, and logistically practical while still adhering to current national and state safety protocols. Every racetrack has a surrounding community that will benefit if horse racing is allowed to be conducted under these highly controlled conditions.”

Below are the guidelines compiled by the National HBPA. Click here to download the guidelines as a PDF.

 

Racing Industry’s Ability to Safely Operate During COVID-19 Crisis

The National HBPA in conjunction with horsemen and racing officials has put together these guidelines using existing successful protocols of tracks successfully operating and racing spectator free during the COVID-19 crisis.  This document is intended as a resource for horsemen, race track operators or governing bodies and these recommendations do not replace clinical recommendations of health and veterinary authorities. These guidelines may evolve as they are implemented into practice and as we receive feedback. Finally, these guidelines were developed based on best practice protocols and procedures currently being utilized.  Local factors should be taken into account if utilized with full understanding that these guidelines are informational and do not represent any assurance that the suggested action is all that is necessary or the optimum approach for a particular track.  While the NHBPA wants to promote safe, healthy, live racing, it recognizes the rapidly changing health environment and must disclaim any liability for use of these guidelines.

Recommended Coronavirus Policies for Maintaining Spectator Free Racing:

  • Establish a Staff Directory of all contacts for key personnel which can be accessible with cell phone numbers and emails. Also include the current management chain of command with names of key personnel;
  • Establish a list of all on-track and nearby off-track medical facilities;
  • Definitions of Essential personnel – employees who are considered responsible for basic minimum services and who are required to work when state services are temporarily reduced due to hazardous conditions. Non-essential personnel – employees who are not responsible for basic minimum services when state services are temporarily reduced due to hazardous conditions.
  • Essential personnel may include racing officials as designated by the state, safety staff (ambulance drivers, track maintenance crew,) outriders, pony crew, starting-gate operators and specialized janitorial staff to sanitize the facility. Essential personnel involved with the care, training and racing of horses includes grooms, hotwalkers, exercise riders, trainers and their assistants, jockeys, blacksmiths, veterinarians, horse dentists, equine message therapists. Essential personnel licensed by the commission to ensure horse racing is held in compliance with state statutes and regulations include but is not limited to stewards, placing judges, official chart-caller, photo-finish operator, clocker and clerk of scales.
  • To limit exposure and prevent the spread of germs and disease, NO VISITORS/GUESTS will be allowed to access the Backside, Racetrack, Track Apron, Paddock or Jockeys Room. Non-essential personnel are prohibited on the grounds;
  • Only licensed and credentialed essential personnel will be granted access to the Backside, Racetrack, Track Apron, Paddock or Jockeys Room;
  • Non-essential personnel should be prohibited, including all public service employees (including but not limited to food service, wagering tellers, ushers, admission staff).
  • Develop a security team whose members oversee all access control procedures, monitoring and reporting requirements and ensure all suspected of confirmed cases of COVID-19 infection are properly communicated and documented;
  • No wagering or food service in the grandstand;
  • The Press Box should be closed to everyone except licensed and credentialed essential personnel;
  • Stable cafeteria may remain open to serve essential personnel while following all State, Local and CDC guidelines and restrictions including patrons carrying out their food;
  • All public areas of the grandstand are to be closed including for morning workouts.

Stable Gate (entrance to barn area) and Backside Security:

  • Only essential licensed personnel are allowed in through the stable gate. This means no visitors or guests including those who are accompanied by essential personnel;
  • Establish a health check station(s) where temperatures, symptoms and names can be logged before being permitted access to stable area;
  • There must be multiple health check stations at every accessible access gate/entry for the stable area;
  • Before being allowed in the stable area all essential personnel must have their temperature taken and be found to be afebrile. Log template may be provided;
  • Establish a color-coded wrist band system with a different color representing each day of the week;
  • Colored band must be applied at the health check station and must be worn for the entirety of the day;
  • Access to any and all not wearing a wrist band with the corresponding day’s color should be denied;
  • Trainers or their responsible personnel are accountable for all their employees to ensure essential personnel have had their temperature monitored and approved and thus are wearing the correct corresponding colored band;
  • Racetrack management is accountable for all their employees to ensure essential personnel have had their temperature monitored and approved and thus are wearing the correct corresponding colored band;
  • Backside dormitory and living areas must be monitored routinely for compliance by security team members and assigned racing personnel;
  • Determine and designate quarantine rooms to be set aside where possible for the sole purpose of providing a safe area to be successfully quarantined, if required. Security team members will be needed to ensure these rooms are kept fully secured;
  • All incoming van drivers (providing they are afebrile) must wear a suitable covering (a mask, scarf or bandana) over their nose and mouth and wear gloves when entering to pick up or drop off horses. Drivers and attendants must have minimal contact with any stable personnel;
  • All Pony Personnel must wear a suitable covering (a mask, scarf or bandana) over their nose and mouth and wear gloves when in contact with jockeys while mounted;
  • Gate crew personnel must wear a suitable covering (a mask, scarf or bandana) over their nose and mouth and wear gloves while loading horses in the starting gate and will have no physical contact with any other personnel unless in the best interest of safety.

Suggested Cleaning and Hygiene Protocols
Cleaning protocols should include:

  • Focused cleaning/disinfection: increase frequency cleaning/disinfection of all high-risk surfaces (stable equipment, tack boxes, handles, elevator buttons, handrails, counter tops, etc.) and all high traffic areas;
  • Provide additional hand washing and/or hand sanitizing stations;
  • The working gate crew shall disinfect the starting gate every morning before training, during breaks, after training and between every race;
  • Establish designated personnel to disinfect the paddock and saddling area every morning before training, during breaks, after training and between every race;
  • Shipping company’s van drivers should disinfect vans and trailers between each and every trip;

Restricted Access Protocols:

  • The racetrack, the track apron and paddock access will be limited to Commissioned licensed trainers and essential personnel who have horses running that day;
  • No owners, media or fans will be allowed on the track in order to limit outside exposure;
  • No guests, with no exceptions;
  • No assembling of any personnel in any areas and all personnel should practice social distancing;
  • Walking ring must be closed to everyone other than licensed personnel who are required to accompany their horse to and from the saddling barn or racetrack;
  • Jockeys will get on their horses as soon as possible and proceed directly to the racetrack for the post parade and warm up;
  • The racetrack, the track apron and paddock must remain closed to the public, non-essential personnel, and anyone who has not followed security protocol entry;
  • A Security Access Log should be maintained by a member of the security team to register who accessed the apron on a specific day.

Access to the Jockeys’ Room and Jockeys’ Room Restricted Protocols:

  • The Jockeys’ Guild should be consulted for organizational established protocols;
  • Only essential personnel licensed by the state and jockeys scheduled to ride in races will be allowed access to the Jockey’s room;
  • All jockeys and essential personnel in the Jockeys’ Room (including Valets and Clerk of the Scales) will have their temperatures monitored daily. Anyone showing any signs of illness must be denied access to the premises;
  • Lockers and workstations will be spaced a minimum of the required six feet apart;
  • All jockeys will be required to wear riding gloves;
  • Jockeys must be prohibited from any physical contact between themselves and others;
  • Jockeys are required to leave the Jockeys’ Room immediately following their last ride;
  • All Sauna and extraneous facilities must be closed. Showers may remain open but will be sanitized frequently throughout the day;
  • Jockeys should be encouraged to limit travel and a 14-day mandatory self-quarantine is in effect for all jockeys and personnel who have traveled internationally;
  • Certain states have similar self-quarantine orders in effect for anyone traveling into the state from another state.

Arkansas Derby Attracts 99 Nominations

louisianathoroughbred

Large number of candidates could lead to split divisions of grade 1 stakes.

 

Based on nominations alone, the $750,000 Arkansas Derby (G1) figures to have an overflow field.

The reality of the situation, with the Kentucky Derby Presented by Woodford Reserve (G1) moved to Sept. 5 and the Preakness Stakes (G1) and Belmont Stakes (G1) unlikely to be run in their traditional spots, also paints an equally compelling picture of a large field—and possibly two divisions—when the 1 1/8-mile stakes for 3-year-olds is contested May 2 at Oaklawn Park.

A long list of 99 nominations for the race, pending late mail, was released April 18, and while the vast majority of them have no intention of running, the connections of a core group of about 20 candidates have expressed an interest in a stakes that stands at the moment as the final points race for the Kentucky Derby. It is also five weeks removed from the last grade 1 stakes for 3-year-olds at a time when the COVID-19 pandemic has caused uncertainty about when the next major race for the division will be run.

Read BloodHorse Article

Plan Ahead, But Resist The Urge To Hoard Horse Feed

louisianathoroughbred

The COVID-19 pandemic has caused a lot of overbuying of food, and this is not only at the grocery stores. Horse owners may have an urge to buy more feed than usual.

Bob Coleman, extension equine specialist for the University of Kentucky College of Agriculture, Food and Environment, urged horse owners to take a step back and think before making extra feed purchases.

“I can certainly understand that horse owners may be a bit worried about the feed supply,” he said. “I think it’s always smart, not just during a pandemic, to think ahead and try to anticipate your normal feed needs. Maybe plan to buy a little bit more than usual, but don’t go overboard.”

Thinking about feed needs in terms of a week or two at a time will help horse owners feel confident they have enough to cover those needs.

“If the truck delivers feed on say Tuesday, think about what you need for a week to 10 days and add a little buffer for unknowns like weather, plant delays, things like that,” Coleman said. “Also, you need to think about where you’re going to store any excess feed.”

Bagged feed needs to be off the ground and dry to keep it from any critters and from becoming moldy. Also, make sure horses don’t have easy access to feed storage areas.

“You want to make sure you store the oldest bag on top, so that you use it first,” he said. “Or if you use bulk feeders, make sure the oldest feed is on the bottom, so you use it first. This is just a best management practice, so you can make sure you maintain freshness.”

Buying a month’s worth of feed is probably too much. With all the COVID-19-related closures, horses are not as active as usual and that reduces their energy expenditures and ultimately the amount of feed they require.

“Work with your feed supplier or contact your local extension agent if you need help determining your horse’s nutritional needs,” Coleman said. “They may need more hay and less grain right now. It’s also good to ask the feed supplier what their COVID-19 procedures are right now. They may not be able to load the feed for you, if you pick it up yourself.”

Coleman emphasized that planning for horse’s feed needs is not something unique to pandemic times.

“You always need to be thinking ahead about what you need, where you’re going to get it and how you’re going to store it,” he said. “No one wants to run out, but you also don’t want to get into a situation where you have to throw out feed.”

Lone Star Park Postpones Stakes, Hopes to Reopen in May

louisianathoroughbred

Lone Star Park in Grand Prairie, Texas, informed horsemen April 16 in a letter distributed on social media by the Texas Thoroughbred Association that “we still hope to be able to open the stable area and race meet sometime in May.”

Its spring/summer meet, which was to begin Thursday, has been indefinitely delayed because of the COVID-19 pandemic. The season runs through July 19.

Texas Gov. Greg Abbott has expressed a desire for a gradual reopening of the state following restrictions issued to slow the spread of the virus.

Nearly 17,000 Texans have tested positive for COVID-19, resulting in more than 400 deaths. Dallas County, where Lone Star Park is located, has more than 2,000 cases and 50 deaths from the virus.

Both the Bluebonnet Stakes, which had been set for opening day at Lone Star Park, and the Steve Sexton Mile Stakes (G3), originally planned for April 26, have been postponed and will be rescheduled “after we have a better idea of when opening day will be,” said the Lone Star letter attributed to the track’s racing department.

There has been no Thoroughbred racing in Texas since Sam Houston Race Park in Houston concluded its meet prematurely after racing concluded March 21 and after conducting racing for approximately a week without spectators. Sam Houston also canceled its entire Quarter Horse meet.

The TTA reported that due to the reduction in simulcast and on-track wagering, recent incentive awards for breeders, owners, and stallions were lower than usual.

Texas is one of a select number of states in which online betting for horse racing is prohibited by state law.

Texas Summer Yearling Sale Adds Horses of Racing Age Session

louisianathoroughbred

(April 8, 2020 – Austin, Texas) – The Texas Thoroughbred Association and Lone Star Park have announced that the upcoming Texas Summer Yearling Sale on August 24 will now include a horses of racing age session in lieu of having broodmares and weanlings. For this year only, the mixed session will only be open to 2-year-olds and older horses of racing age. The change is due to the cancellation of the Texas 2-Year-Olds in Training Sale, which could not be held due to the COVID-19 pandemic.

 

“After talking to consignors, we found there was strong demand for a horses of racing age session, especially for 2-year-olds,” said Tim Boyce, sales director. “We realize these are unique times for consignors and buyers, so we are working to support them by being flexible with the format of this sale. For any 2-year-olds who have published works, we will include those on the sale website along with any videos that consignors wish to provide. And if we have enough demand for an under tack show, we will work to make that happen prior to the sale.”

 

The entry deadline for the sale is June 15, and consignment contracts are being mailed soon. More information, along with a downloadable consignment contract, is available at www.ttasales.com.