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First published in 2005 by

Trafalgar Square Publishing

North Pomfret, Vermont 05053

All rights reserved. No part of this book may be reproduced, by any means, without written permission of the publisher, except by a reviewer quoting brief excerpts for a review in a magazine, newspaper, or Web site.

Disclaimer of Liability

The author and publisher shall have neither liability nor responsibility to any person or entity with respect to any loss or damage caused or alleged to be caused directly or indirectly by the information contained in this book. While the book is as accurate as the author can make it, there may be errors, omissions, and inaccuracies.

This book is not intended as a substitute for professional advice. It is sold with the understanding that the author is not engaged in rendering financial, accounting, tax, insurance, legal or other professional advice or services. Relevant laws vary from state to state and the tax laws are constantly changing, which makes financial and tax planning difficult, therefore, please consult with a competent professional. The information in this book is based on the Internal Revenue Code and Internal Revenue Service publications available as of September 2004. The information and worksheets as well as copies of contracts and agreements provided herein are intended for educational and informational purposes only. C. E. O’Brien and Trafalgar Square Publishing are not responsible for any actions taken or damages resulting from reliance on information contained in this book, or for any inadvertent error, omission or inaccuracy contained in Horse Economics. Any likeness or similarity to a real event or person for examples used in this book is purely coincidental.

Disclaimer of Warranty

For this book, the author and Trafalgar Square Publishing specifically disclaim any implied warranties of merchantability or fitness for a particular purpose. No warranty may be created or extended by sales representatives or written promotional material of any kind.

Library of Congress Cataloging-in-Publication Data

O’Brien, C. E. (Catherine E.)

Horse economics : a personal finance guide for the horse owner / C.E. O’Brien.

p. cm.

ISBN-13: 978-1-57076-319-9 (pbk.)

ISBN-10: 1-57076-319-4 (pbk.)

1. Finance, Personal. 2. Horses. 3. New business enterprises. 4. Horse industry. I. Title.

HG179.O23 2005

332.024’0088’798—dc22

2005008507

Grateful acknowledgement to the Virginia State Corporation Commission for the use of information and terms contained in their consumer guides.

Book and cover design by Heather Mansfield

Typeface: AGaramond and Perpetua

Front cover image of DHR Quite a Time (Comet); back cover of the author and Comet; photography by Rita Root

Printed in the United States of America

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