by Aaron Berger and Brock Ortner, University of Nebraska

For many cow-calf operations in central and western Nebraska, significant culling may be required to match cow numbers to the forage available, not only for 2026, but also for the next few years. For operations that have spent generations building the type of cow they want, there is a strong commitment to retain a core of foundation females from which to rebuild the herd when it rains again.

This article covers considerations and possible strategies to retain a core of females to rebuild a cow herd.

1. Conduct a comprehensive herd assessment

Before proceeding with retention and culling decisions, consider conducting a comprehensive assessment of current cow herd suitability for operational goals:

• What is the type and kind of cow that is in the operation now?
• Is that same type and kind of cow going to be a fit for the expected resources and environment going forward?
• Are environmental conditions likely to get easier or harder?
• Is a cow with greater resilience going to be needed?
• Will labor, equipment and infrastructure be less or more expensive?
• Is there currently a core of the cow herd that fits the identified type and kind that is desired for the future?

While subjective, these questions can establish a foundation for future decision-making. If a shift in breeding objectives is desired, now may be an opportune time to do it.

2. Identify primary culling candidates

For most operations, the easy cows to cull from the herd have probably already been identified. These are cows that have one or more obvious strikes against them. Flawed/blemished cows continue to garner historically high prices relative to previous years, allowing more discriminating culling decisions.

• Cows without a calf, or those that have been poor producers, are the first to go.
• The second group is poor temperament, eyes, udders, feet, structure, as well as gimps, lumps, bumps and significant dental deterioration. Most operations have already sold these cows.

Assuming cows in the herd meet your goals, what strategies allow for numbers to be reduced while best positioning for rebuilding rapidly when the opportunity is right?

3. Understand class of female and income tax rate implications

After primary culling candidates have been selected, the next question to ask is what class of female will provide both the greatest flexibility and profit potential should precipitation allow herd rebuilding? Yearling heifers being bred this year and unweaned heifer calves will likely appreciate relative to their current market value. Additionally, young females are easier to manage than cows in a drylot scenario. They can also be sold as feeders should conditions dictate and are candidates for price risk protection. Yearling heifers also lend themselves well to artificial insemination (AI) and the use of female-sorted sexed semen. This option could help to accelerate herd rebuilding.

Home-raised heifers, when retained to 2 years of age and sold as breeding stock, move from being classified as ordinary income to capital gains income. This is a significant tax advantage. For more information on this topic, see the article “Do Heifers Have More Potential Value than Steers?” Both weaned heifer calves and yearling heifers tend to be less expensive and easier to ship than older cows, eat less total feed, and can exhibit acceptable growth performance when receiving diets containing grain, coproducts, and forage in drylot situations.