Great Gift Ideas from The Equiery’s 2011 Library, continued
ther. While the authors advocate some common sense advice (such as, “it is advisable to keep cur- rent with the particular rules and regulations of the governing association”), this reviewer wishes these legal eagles would provide us with illustra- tions of how not staying current with such rules might have legal implications. T ere are plenty of examples of participants (or their vets) not staying current with the sports’ governing body’s drug rules, and the ensuing legal entanglements as a result. Sometimes, common sense advice is more eff ective when coupled with a story illus- trating the perils of ignoring the wisdom of said common sense advice. In the chapter entitled “Business Organi-
zations,” the authors warn readers of the IRS consequences of failing to run their horse busi- nesses like businesses. Readers are urged to not commingle business and personal bank- ing accounts, to join professional associations (such as the Maryland Horse Council), pursue continuing education and appropriate certifi ca- tions (such as those off ered by the American Riding Instructors Association) and to have a written business plan that can be shown to the IRS as proof of the intent to run a business. As anyone who receives the American Horse Council’s Tax Bulletin can tell you, one of the fi rst things the IRS will look for, beyond a busi- ness plan, is proof that the owner intended to
grow or increase the business, and the easiest way for an owner to establish that he or she intended to grow business is to show evidence of having advertised for new business. (T e Equiery will gladly provide such evidence, and indeed, we have been known to help our clients facing IRS review by providing complete and detailed advertising histories.) At times, the book reads like a marketing piece,
promoting the size and scope of the Maryland horse industry. T is is a testament to the eff ec- tiveness of our Maryland Horse Industry Board (upon which co-author Tabor serves). While T e Equiery is thrilled at any time to see materials that promote Maryland’s thriving equine in- dustry, we are not quite sure how it ties into the context of this book. Certainly there is a clear connection in the minds of the authors, but the reader is left to guess at the connection. T e chapter “Resolving Disputes” is an ex- cellent primer, methodically leading the reader through the various options. T e Equiery is of- ten the recipient of phone calls or letters from individuals angry at other individuals in the horse industry, and are hoping that T e Equiery “can do something about it,” be it to write an editorial condemning the egregious party, or prohibit the accused wrongdoer from ever ad- vertising again, or simply to tell the caller what “offi cial” remedies the caller has. In addition to
encouraging them to contact an attorney, we will also recommend this particular chapter. Heck with the chapter. We will recommend the entire book! T e back of the book contains lots of handy sections, including samples of contracts (the au- thors exhort throughout the book that readers should avoid template contracts) and a glossary of terms related to insurance coverage. T e cor- responding website,
www.marylandhorselaw. com, promises to have all the forms discussed in the book available soon. “Maryland Equine Law” is useful tool for any- one engaged in the horse industry, be it as a busi- ness owner or someone simply buying a horse. - Crystal B. Kimball, Publisher
RAJA: STORY OF A RACEHORSE
by Anne Hambleton Old Bow Publishing Raja: Story of a Race-
horse takes the reader on a fi ctional journey of one horse’s life as an off -the- track-T oroughbred. T e story begins with Raja’s spectacular career as a racehorse,
then follows him through the hunter/ continued on page 106
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