By&nbsp;<a href="https://thebeaconnews.org/stories/author/blaise-mesa/">BLAISE MESA</a> The Beacon

From 2021 to 2022, the number of Kansas children who didn’t know where their next meal would come from grew by 37,000.&nbsp;

The rise in food insecurity shows up at food banks across the state.&nbsp;

Aundrea Walker, the executive director of Just Food, said 30% of the people it serves are under 18 years old. Walker has worked at the Lawrence-based food bank for 10 years. She’s never seen demand so high.&nbsp;

“The amount of individuals and households we’re serving is absolutely insane,” she said.&nbsp;

Walker said Just Food spends about $40,000 a month on food. That isn’t enough.&nbsp;

“We’re constantly running out,” she said.&nbsp;

Walker said the pantry had to create new, paid staff positions to collect more food. At other food banks, some families line up two hours before the pantry opens.&nbsp;

The jump in food insecurity is mostly attributed to two things: rising inflation and pandemic-era benefit programs running out. Combined, they leave less money for families and force tough choices between paying bills or eating.&nbsp;

The number of children who didn’t know where their next meal would come from jumped from 13.4% in 2021 to 19.1% in 2022, according to Kansas Action for Children’s 2024 Kids Count Databook.&nbsp;

“(I’m) alarmed by it,” said John Wilson, president and CEO of Kansas Action for Children. “When we see every single Kansas county experience an increase in food insecurity among kids, that’s troubling.”&nbsp;

Certain pandemic-era programs ran out at the end of 2021 or start of 2022. Families getting Supplemental Nutrition Assistance Program, or food stamps, could receive the maximum benefit. That ended. Congress temporarily expanded a child care tax credit giving families hundreds more per year. That didn’t make it past 2021. Cost-free student meals were an option. But that was gone by the summer of 2022.&nbsp;&nbsp;

To help kids in Kansas, “we have to help the people who care for them, too,” Wilson said.&nbsp;

Advocates for a stronger social safety want the Republican-controlled Statehouse to put more tax dollars toward things like food security.&nbsp;

Kansas Republicans not likely to address food insecurity

Republican leaders in the House and Senate didn’t say whether they’d debate bills to address the issue. Historically, the conservative state Legislature hasn’t seriously considered proposals in recent years that would expand SNAP or other social service programs.&nbsp;

Advocates for more public spending on social services say the Legislature has instead put up barriers.&nbsp;

The 2015 Hope Act bans state officials from using federal or state money to advertise SNAP programs on radio, billboards or television. The U.S. Department of Agriculture said only 70% of eligible people actually get SNAP benefits in Kansas. That’s below the national average of 82%.&nbsp;

Kansas is one of the last states in the country not using&nbsp;<a href="https://www.kcur.org/news/2023-10-02/why-kansas-makes-it-harder-to-qualify-for-food-assistance-than-most-other-states">broad-based categorical eligibility</a>. It’s a federal program that allows more flexibility in admitting Kansans to food benefit programs. It doesn’t guarantee more people get SNAP, but it can mean owning a car or having more assets doesn’t disqualify someone.&nbsp;

Kansas also permanently bans people with multiple drug felonies from getting food stamps, and just last year, the House Welfare Reform Committee supported a bill that would prevent families from buying candy or soda with EBT cards.&nbsp;

Republicans argue those policies protect against the misuse of tax money.

Rep. Francis Awerkamp, a St. Marys Republican, introduced a bill to prevent the Kansas Department for Children and Families from participating in the summer electronic benefits transfer for children program. That program gives Kansas families who are on free or reduced-price lunches a one-time, $120 payment for meals over the summer.&nbsp;

Awerkamp, chair of the Welfare Reform committee, didn’t respond to requests from The Beacon.&nbsp;

Walker, with Just Food, said the Legislature has done some things to help. It eliminated the sales tax on groceries, which helps when you spend $460,000 a year on food like her group does. She said efforts to cap inflation would also help, but food insecurity is a multifaceted problem that can’t be fixed with just one bill.&nbsp;

The pandemic-era benefits programs cost millions, which is one reason Republicans are apprehensive about expansion. Haley Kottler, an advocate for a strong social safety net at Kansas Appleseed, said cheaper alternatives could feed more Kansans.&nbsp;

The Legislature could end the food stamps ban for Kansans with multiple drug felonies. The state could also simplify the food assistance application program so it isn’t as complicated to apply. Kottler also wants to see universal meal programs expanded.&nbsp;

Harvesters helps food banks in 17 counties in northeast Kansas and 10 counties in northwest Missouri. Sarah Biles, a Harvesters spokesperson, said the demand for food assistance hasn’t been this strong since the 2008 recession. Demand at food pantries was dropping year after year until the pandemic hit, and the 2022 numbers ballooned back up to the 2008 level.&nbsp;

Biles said government intervention is important. For every meal provided by a food bank or charitable organization, SNAP can provide nine meals.&nbsp;

“We definitely all need to work together to solve this issue,” she said. “There’s plenty of food in the United States. It’s a matter of getting all that food to where it’s needed most.”&nbsp;

<figure>
 <img src="https://media.eaglewebservices.com/public/2024/10/1729708341876.jpg" alt="Image courtesy Pixabay" />
 <figcaption>Image courtesy Pixabay</figcaption>
 </figure>By&nbsp;<a href="https://thebeaconnews.org/stories/author/blaise-mesa/">BLAISE MESA</a> The BeaconFrom 2021 to 2022, the number of Kansas children who didn’t know where their next meal would come from grew by 37,000.&nbsp;The rise in food insecurity shows up at food banks across the state.&nbsp;Aundrea Walker, the executive director of Just Food, said 30% of the people it serves are under 18 years old. Walker has worked at the Lawrence-based food bank for 10 years. She’s never seen demand so high.&nbsp;“The amount of individuals and households we’re serving is absolutely insane,” she said.&nbsp;Walker said Just Food spends about $40,000 a month on food. That isn’t enough.&nbsp;“We’re constantly running out,” she said.&nbsp;Walker said the pantry had to create new, paid staff positions to collect more food. At other food banks, some families line up two hours before the pantry opens.&nbsp;The jump in food insecurity is mostly attributed to two things: rising inflation and pandemic-era benefit programs running out. Combined, they leave less money for families and force tough choices between paying bills or eating.&nbsp;The number of children who didn’t know where their next meal would come from jumped from 13.4% in 2021 to 19.1% in 2022, according to Kansas Action for Children’s 2024 Kids Count Databook.&nbsp;“(I’m) alarmed by it,” said John Wilson, president and CEO of Kansas Action for Children. “When we see every single Kansas county experience an increase in food insecurity among kids, that’s troubling.”&nbsp;Certain pandemic-era programs ran out at the end of 2021 or start of 2022. Families getting Supplemental Nutrition Assistance Program, or food stamps, could receive the maximum benefit. That ended. Congress temporarily expanded a child care tax credit giving families hundreds more per year. That didn’t make it past 2021. Cost-free student meals were an option. But that was gone by the summer of 2022.&nbsp;&nbsp;To help kids in Kansas, “we have to help the people who care for them, too,” Wilson said.&nbsp;Advocates for a stronger social safety want the Republican-controlled Statehouse to put more tax dollars toward things like food security.&nbsp;<h2>Kansas Republicans not likely to address food insecurity</h2>Republican leaders in the House and Senate didn’t say whether they’d debate bills to address the issue. Historically, the conservative state Legislature hasn’t seriously considered proposals in recent years that would expand SNAP or other social service programs.&nbsp;Advocates for more public spending on social services say the Legislature has instead put up barriers.&nbsp;The 2015 Hope Act bans state officials from using federal or state money to advertise SNAP programs on radio, billboards or television. The U.S. Department of Agriculture said only 70% of eligible people actually get SNAP benefits in Kansas. That’s below the national average of 82%.&nbsp;Kansas is one of the last states in the country not using&nbsp;<a href="https://www.kcur.org/news/2023-10-02/why-kansas-makes-it-harder-to-qualify-for-food-assistance-than-most-other-states">broad-based categorical eligibility</a>. It’s a federal program that allows more flexibility in admitting Kansans to food benefit programs. It doesn’t guarantee more people get SNAP, but it can mean owning a car or having more assets doesn’t disqualify someone.&nbsp;Kansas also permanently bans people with multiple drug felonies from getting food stamps, and just last year, the House Welfare Reform Committee supported a bill that would prevent families from buying candy or soda with EBT cards.&nbsp;Republicans argue those policies protect against the misuse of tax money.Rep. Francis Awerkamp, a St. Marys Republican, introduced a bill to prevent the Kansas Department for Children and Families from participating in the summer electronic benefits transfer for children program. That program gives Kansas families who are on free or reduced-price lunches a one-time, $120 payment for meals over the summer.&nbsp;Awerkamp, chair of the Welfare Reform committee, didn’t respond to requests from The Beacon.&nbsp;Walker, with Just Food, said the Legislature has done some things to help. It eliminated the sales tax on groceries, which helps when you spend $460,000 a year on food like her group does. She said efforts to cap inflation would also help, but food insecurity is a multifaceted problem that can’t be fixed with just one bill.&nbsp;<h2>Looking to the 2025 session&nbsp;</h2>The pandemic-era benefits programs cost millions, which is one reason Republicans are apprehensive about expansion. Haley Kottler, an advocate for a strong social safety net at Kansas Appleseed, said cheaper alternatives could feed more Kansans.&nbsp;The Legislature could end the food stamps ban for Kansans with multiple drug felonies. The state could also simplify the food assistance application program so it isn’t as complicated to apply. Kottler also wants to see universal meal programs expanded.&nbsp;Harvesters helps food banks in 17 counties in northeast Kansas and 10 counties in northwest Missouri. Sarah Biles, a Harvesters spokesperson, said the demand for food assistance hasn’t been this strong since the 2008 recession. Demand at food pantries was dropping year after year until the pandemic hit, and the 2022 numbers ballooned back up to the 2008 level.&nbsp;Biles said government intervention is important. For every meal provided by a food bank or charitable organization, SNAP can provide nine meals.&nbsp;“We definitely all need to work together to solve this issue,” she said. “There’s plenty of food in the United States. It’s a matter of getting all that food to where it’s needed most.”&nbsp;

Child hunger rose 6%, and it isn’t clear what Kansas lawmakers will do

Tax Planning is More Than Making Estimated Payments

There is a popular misconception that tax planning for small and medium-sized businesses is simply figuring out how much tax will be owed and making estimated payments. But those are just tax projections.

True tax planning is looking at the life span of a business and asking where it is today in terms of growth and profitability, where it has been in the recent past and where it is going based on current projections.

What goals do the owners have? In the long term, do they want to position the business to sell, to expand into new markets, or transition to family members who will drive the business into the next generation?

“Tax planning” may, in fact, be a misnomer because tax planning is very much like strategic planning, but with a unique goal.

Tax planning specifically looks at how tax laws can be used as a tool to help business owners pay the least amount of dollars in taxes over the lifetime of a business, not just quarter by quarter.

Unlike larger corporations that may have entire departments dedicated to tax strategies, small and medium-sized businesses (SMBs) often operate with limited resources and personnel. Thus, it is important to understand and implement effective tax planning with the help of trusted advisors to ensure the long-term financial health of your business.

Tax planning involves analyzing a business’s financial situation with the aim of maximizing tax efficiency while ensuring compliance with current laws and regulations. It encompasses a range of activities, including choosing the right business structure, optimizing deductions and strategically timing income and expenditures to best optimize tax brackets over multiple years.

Strategies for tax planning depend heavily on where a business is in its lifecycle. 

· A young startup company may be pre-revenue with a promising new product that is just beginning to take off. While its taxes are low now, the prospect of a steep climb in sales over the next two years could mean a heavy tax bill at a time when the company is still vulnerable. With tax planning, the company can plan now to utilize deductions and credits they may have been unaware of, as well as net operating loss carryforwards that could tame future tax bills.

For young companies and mature companies alike, the choice of business structure — whether a sole proprietorship, partnership, limited liability company (LLC) or corporation — has profound tax implications. <a href="https://www.adamsbrowncpa.com/blog/entity-selection-impacts-tax-efficiency/">Each structure is taxed differently</a> and comes with its own set of regulations. Effective tax planning involves evaluating the potential benefits and drawbacks of each structure to determine which is most advantageous for the business’s situation. For instance, an LLC may provide liability protection while allowing profits to be passed through to owners without facing double taxation, unlike a C corporation.

One of the most significant benefits of tax planning is its role in enhancing financial stability. For SMBs, <a href="https://www.adamsbrowncpa.com/services/tax/business-tax/">cash flow is the lifeblood of operations</a>. By strategically planning taxes, businesses can improve cash flow management. For example, by timing income recognition and deductible expenses, businesses can minimize taxable income in a given year, thus reducing the immediate tax burden. This can free up cash for reinvestment in the business, pay down debts or handle unforeseen expenses.

It’s important to remember that tax planning is a long game.

The purpose is to ensure the financial health of the company well into the future. That may result in some decisions that business owners may be uncomfortable with in the short term; specifically realizing that minimizing tax this year does not always result in the lowest tax expense over time – it may be best to pay more this year in order to maximize a low tax bracket.

For many SMBs, growth is a primary objective. However, rapid expansion can lead to complex tax situations. Tax planning allows businesses to anticipate and prepare for these complexities. The lowest tax a CPA can get for you is not necessarily the best. There may be a reason to pay more taxes. You don’t want to leave money on the table by dropping into the 12% bracket when you know you will be in the 37% bracket next year. Evening out those bumps results in a smoother, more predictable financial picture for your company.

Challenges in Today’s Tax Planning Environment

Certain challenges are impacting <a href="https://www.adamsbrowncpa.com/services/tax/business-tax/">tax planning for SMB</a> owners these days due to the uncertainty around what will happen to the federal estate tax exclusion at the end of 2025. Some business owners will be significantly affected. Also, the current interest rate environment is unpredictable. High rates are slowly giving way to reductions, but whether those reductions will be continued is a guess right now.

Additionally, many business owners are vexed these days by delays in receiving K-1 forms that are necessary for filing taxes. It’s important to note that your tax planning advisor will ensure your taxes – including estimates for the current year – are paid on time so you can delay filing your returns until after the deadline, when you are more likely to have K-1 forms and other necessary documents.

Business owners must plan for what is known right now and be flexible enough to revisit their tax planning strategies on a regular basis to make adjustments as needed.

Adams Brown CPAs typically check in with business owners on a quarterly basis to discuss tax plans and to learn what is new in the company that may necessitate a change in the plan.

Adams Brown goes beyond just tax planning. We’re a holistic advisory firm, which means we’re here to help with the big picture – from managing your <a href="https://www.adamsbrownwc.com/services/">personal financial planning</a> to providing <a href="https://www.adamsbrowntech.com/">managed IT services</a>. Our team works together to make sure every aspect of your business life is covered.

If you would like to discuss tax planning or other business needs, contact an Adams Brown tax advisor at <a href="https://www.adamsbrowncpa.com/contact/">adamsbrowncpa.com/contact.</a>

Positioned to go above + beyond® for you and your business with teammates stationed throughout Kansas, working from a network of offices and remotely. <a href="https://www.adamsbrowncpa.com/about/locations/">Find an Adams Brown office near you.</a>

<figure>
 <img src="https://media.eaglewebservices.com/public/2024/11/1732056018557.jpg" alt="Image courtesy of Pixabay" />
 <figcaption>Image courtesy of Pixabay</figcaption>
 </figure>SubmittedTax Planning is More Than Making Estimated PaymentsThere is a popular misconception that tax planning for small and medium-sized businesses is simply figuring out how much tax will be owed and making estimated payments. But those are just tax projections.<figure>
 <img src="https://media.eaglewebservices.com/public/2021/3/1615564449953.jpeg" alt=" " />
 <figcaption> </figcaption>
 </figure>True tax planning is looking at the life span of a business and asking where it is today in terms of growth and profitability, where it has been in the recent past and where it is going based on current projections.What goals do the owners have? In the long term, do they want to position the business to sell, to expand into new markets, or transition to family members who will drive the business into the next generation?“Tax planning” may, in fact, be a misnomer because tax planning is very much like strategic planning, but with a unique goal.Tax planning specifically looks at how tax laws can be used as a tool to help business owners pay the least amount of dollars in taxes over the lifetime of a business, not just quarter by quarter.Unlike larger corporations that may have entire departments dedicated to tax strategies, small and medium-sized businesses (SMBs) often operate with limited resources and personnel. Thus, it is important to understand and implement effective tax planning with the help of trusted advisors to ensure the long-term financial health of your business.What are Tax Planning StrategiesTax planning involves analyzing a business’s financial situation with the aim of maximizing tax efficiency while ensuring compliance with current laws and regulations. It encompasses a range of activities, including choosing the right business structure, optimizing deductions and strategically timing income and expenditures to best optimize tax brackets over multiple years.Strategies for tax planning depend heavily on where a business is in its lifecycle. For example:· A young startup company may be pre-revenue with a promising new product that is just beginning to take off. While its taxes are low now, the prospect of a steep climb in sales over the next two years could mean a heavy tax bill at a time when the company is still vulnerable. With tax planning, the company can plan now to utilize deductions and credits they may have been unaware of, as well as net operating loss carryforwards that could tame future tax bills.For young companies and mature companies alike, the choice of business structure — whether a sole proprietorship, partnership, limited liability company (LLC) or corporation — has profound tax implications. <a href="https://www.adamsbrowncpa.com/blog/entity-selection-impacts-tax-efficiency/">Each structure is taxed differently</a> and comes with its own set of regulations. Effective tax planning involves evaluating the potential benefits and drawbacks of each structure to determine which is most advantageous for the business’s situation. For instance, an LLC may provide liability protection while allowing profits to be passed through to owners without facing double taxation, unlike a C corporation.<figure>
 <img src="https://media.eaglewebservices.com/public/2024/11/1732636266209.png" alt="" />
 <figcaption></figcaption>
 </figure>Cash Flow ManagementOne of the most significant benefits of tax planning is its role in enhancing financial stability. For SMBs, <a href="https://www.adamsbrowncpa.com/services/tax/business-tax/">cash flow is the lifeblood of operations</a>. By strategically planning taxes, businesses can improve cash flow management. For example, by timing income recognition and deductible expenses, businesses can minimize taxable income in a given year, thus reducing the immediate tax burden. This can free up cash for reinvestment in the business, pay down debts or handle unforeseen expenses.It’s important to remember that tax planning is a long game.The purpose is to ensure the financial health of the company well into the future. That may result in some decisions that business owners may be uncomfortable with in the short term; specifically realizing that minimizing tax this year does not always result in the lowest tax expense over time – it may be best to pay more this year in order to maximize a low tax bracket.For many SMBs, growth is a primary objective. However, rapid expansion can lead to complex tax situations. Tax planning allows businesses to anticipate and prepare for these complexities. The lowest tax a CPA can get for you is not necessarily the best. There may be a reason to pay more taxes. You don’t want to leave money on the table by dropping into the 12% bracket when you know you will be in the 37% bracket next year. Evening out those bumps results in a smoother, more predictable financial picture for your company.Challenges in Today’s Tax Planning Environment Certain challenges are impacting <a href="https://www.adamsbrowncpa.com/services/tax/business-tax/">tax planning for SMB</a> owners these days due to the uncertainty around what will happen to the federal estate tax exclusion at the end of 2025. Some business owners will be significantly affected. Also, the current interest rate environment is unpredictable. High rates are slowly giving way to reductions, but whether those reductions will be continued is a guess right now.Additionally, many business owners are vexed these days by delays in receiving K-1 forms that are necessary for filing taxes. It’s important to note that your tax planning advisor will ensure your taxes – including estimates for the current year – are paid on time so you can delay filing your returns until after the deadline, when you are more likely to have K-1 forms and other necessary documents.Business owners must plan for what is known right now and be flexible enough to revisit their tax planning strategies on a regular basis to make adjustments as needed.Adams Brown CPAs typically check in with business owners on a quarterly basis to discuss tax plans and to learn what is new in the company that may necessitate a change in the plan.Adams Brown goes beyond just tax planning. We’re a holistic advisory firm, which means we’re here to help with the big picture – from managing your <a href="https://www.adamsbrownwc.com/services/">personal financial planning</a> to providing <a href="https://www.adamsbrowntech.com/">managed IT services</a>. Our team works together to make sure every aspect of your business life is covered.If you would like to discuss tax planning or other business needs, contact an Adams Brown tax advisor at <a href="https://www.adamsbrowncpa.com/contact/">adamsbrowncpa.com/contact.</a>Positioned to go above + beyond® for you and your business with teammates stationed throughout Kansas, working from a network of offices and remotely. <a href="https://www.adamsbrowncpa.com/about/locations/">Find an Adams Brown office near you.</a>

Manhattan man hospitalized after SUV lands in creek

By AMY HEBERT FTC Consumer Education Specialist

There’s no shortage of good causes to donate to this holiday season. But before you give somewhere new, make sure you’re not donating to a scam.

Scammers are pros at tricking people into donating.

They’ll often even use names that sound a lot like other charities you’ve heard of to get your money. Here’s how to make sure your money is going to support the cause you care about:

Don’t be rushed or pressured into giving, especially over the phone.&nbsp;

If it’s a request to donate on social media, take the time to make sure the person who shared it with you knows the organization or person fundraising..

Research the charity before you give.&nbsp;

Search the name plus “complaint,” “review,” “rating,” or “scam.” Organizations like the&nbsp;Better Business Bureau's (BBB) Wise Giving Alliance,&nbsp;Charity&nbsp;Watch, or&nbsp;Candid&nbsp;also let you research charities.

Technology makes it easy for scammers to fake caller ID information. Calls can look like they come from your local area code, or from a specific organization, even if they don’t. In reality, the caller could be anywhere in the world..

Check out the charity’s website.

Does it give you details about the programs you want to support or how it uses donations? How much of your donation will go directly to support the programs you care about? If you can’t find detailed information about a charity’s mission and programs, be suspicious..

Pay attention to how you pay.&nbsp;

If a charity asks you to pay with cryptocurrency, by wiring money through Western Union or MoneyGram, with a payment app, or with a gift card, it’s likely a scam. Donating by credit card or check is safer.

Learn more about avoiding charity scams at&nbsp;<a href="https://www.ftc.gov/charity">ftc.gov/charity</a>.

By AMY HEBERT FTC Consumer Education SpecialistThere’s no shortage of good causes to donate to this holiday season. But before you give somewhere new, make sure you’re not donating to a scam.Scammers are pros at tricking people into donating.They’ll often even use names that sound a lot like other charities you’ve heard of to get your money. Here’s how to make sure your money is going to support the cause you care about:Don’t be rushed or pressured into giving, especially over the phone.&nbsp;If it’s a request to donate on social media, take the time to make sure the person who shared it with you knows the organization or person fundraising..Research the charity before you give.&nbsp;Search the name plus “complaint,” “review,” “rating,” or “scam.” Organizations like the&nbsp;Better Business Bureau's (BBB) Wise Giving Alliance,&nbsp;Charity&nbsp;Watch, or&nbsp;Candid&nbsp;also let you research charities.Don’t trust your caller ID.Technology makes it easy for scammers to fake caller ID information. Calls can look like they come from your local area code, or from a specific organization, even if they don’t. In reality, the caller could be anywhere in the world..Check out the charity’s website.Does it give you details about the programs you want to support or how it uses donations? How much of your donation will go directly to support the programs you care about? If you can’t find detailed information about a charity’s mission and programs, be suspicious..Pay attention to how you pay.&nbsp;If a charity asks you to pay with cryptocurrency, by wiring money through Western Union or MoneyGram, with a payment app, or with a gift card, it’s likely a scam. Donating by credit card or check is safer.Learn more about avoiding charity scams at&nbsp;<a href="https://www.ftc.gov/charity">ftc.gov/charity</a>.

FTC: Avoid holiday charity scams — tips to give wisely

Layton Robbins has been found safe and is back home!

Authorities are looking for a missing / endangered runaway boy, Layton Robbins, 15, of Louisville, KS. He is 5'10, 180 pounds with brown hair, hazel eyes, and was wearing a red hoodie, faded blue jeans, black, maroon, white and gray Nike sneakers and a black stocking cap.

Layton was last seen in the 200 block of Plum Street in Louisville about 4 p.m. last Saturday.&nbsp;If you have information call 785-556-1121, or the Riley County Police Department at 785-537-2112 or the Kansas Bureau of Investigation at 785-296-4017.

UPDATE:Layton Robbins has been found safe and is back home!---Authorities are looking for a missing / endangered runaway boy, Layton Robbins, 15, of Louisville, KS. He is 5'10, 180 pounds with brown hair, hazel eyes, and was wearing a red hoodie, faded blue jeans, black, maroon, white and gray Nike sneakers and a black stocking cap.Layton was last seen in the 200 block of Plum Street in Louisville about 4 p.m. last Saturday.&nbsp;If you have information call 785-556-1121, or the Riley County Police Department at 785-537-2112 or the Kansas Bureau of Investigation at 785-296-4017.<figure>
 <img src="https://media.eaglewebservices.com/public/2024/11/1732767926497.jpeg" alt=" " />
 <figcaption> </figcaption>
 </figure>

 Missing boy is located safe!

You can Embrace the spirit&nbsp;of&nbsp;the holiday season from&nbsp;2 to 7 p.m. Saturday, November 30&nbsp;at an outdoor shopping experience dedicated to Kansas products at&nbsp;<a target="_blank" href="https://cityofmhk.us8.list-manage.com/track/click?u=e92cc4cc1e09dc1dafa7ba9da&amp;id=2557cfe863&amp;e=8c33f27c6f">Flint Hills Discovery Center</a>, in partnership with&nbsp;<a target="_blank" href="https://cityofmhk.us8.list-manage.com/track/click?u=e92cc4cc1e09dc1dafa7ba9da&amp;id=fbf46f3f16&amp;e=8c33f27c6f">From the Land&nbsp;of&nbsp;Kansas</a>!

On Small Business Saturday, FHDC connects merchants who grow, produce, process, manufacture, or craft their products in Kansas with those seeking to make a difference with their dollars in their home state.

During the&nbsp;<a target="_blank" href="https://cityofmhk.us8.list-manage.com/track/click?u=e92cc4cc1e09dc1dafa7ba9da&amp;id=0fec449adb&amp;e=8c33f27c6f">Kansas Holiday Market</a>, guests will enjoy:

There is no cost to visit the vendors or the FHDC gift store, but regular admission rates apply to enter the exhibits which will remain open until&nbsp;7 p.m.

You can Embrace the spirit&nbsp;of&nbsp;the holiday season from&nbsp;2 to 7 p.m. Saturday, November 30&nbsp;at an outdoor shopping experience dedicated to Kansas products at&nbsp;<a target="_blank" href="https://cityofmhk.us8.list-manage.com/track/click?u=e92cc4cc1e09dc1dafa7ba9da&amp;id=2557cfe863&amp;e=8c33f27c6f">Flint Hills Discovery Center</a>, in partnership with&nbsp;<a target="_blank" href="https://cityofmhk.us8.list-manage.com/track/click?u=e92cc4cc1e09dc1dafa7ba9da&amp;id=fbf46f3f16&amp;e=8c33f27c6f">From the Land&nbsp;of&nbsp;Kansas</a>!On Small Business Saturday, FHDC connects merchants who grow, produce, process, manufacture, or craft their products in Kansas with those seeking to make a difference with their dollars in their home state.During the&nbsp;<a target="_blank" href="https://cityofmhk.us8.list-manage.com/track/click?u=e92cc4cc1e09dc1dafa7ba9da&amp;id=0fec449adb&amp;e=8c33f27c6f">Kansas Holiday Market</a>, guests will enjoy:<ul>
 <li>Free canvas tote bags for the first 100 adults, courtesy&nbsp;of&nbsp;From the Land&nbsp;of&nbsp;Kansas;</li><li>Music from Fiddler’s Dream from&nbsp;3 to 5 p.m.&nbsp;(weather dependent);</li><li>Carriage rides from&nbsp;5 to 7 p.m.&nbsp;(also weather dependent);</li><li>Drawing for a gift basket filled with items from the vendors (one entry per person; do not need to be present to win);</li><li>20%&nbsp;off regularly priced items, excluding consignment items, in the FHDC gift store (other discounts do not apply).</li>
 </ul>There is no cost to visit the vendors or the FHDC gift store, but regular admission rates apply to enter the exhibits which will remain open until&nbsp;7 p.m.

Discovery Center’s Kansas Holiday Market

Riley County police say that Thursday at 9:00 a.m. there will be several roadway closures due to the annual Turkey Trot 5K 

The race will begin and end on North Manhattan in front of Rally House traversing through City Park and along Poyntz to the mall. Please plan accordingly.

Riley County police say that Thursday at 9:00 a.m. there will be several roadway closures due to the annual Turkey Trot 5K The race will begin and end on North Manhattan in front of Rally House traversing through City Park and along Poyntz to the mall. Please plan accordingly.

Street closure plans noted by RCPD

&nbsp; MANHATTAN — Cardiovascular disease&nbsp;<a target="_blank" href="https://www.sciencedirect.com/science/article/pii/S0735109720377755">has long been the leading cause of death around the world</a>, but a new set of predictive scores — validated by physiologists in Kansas State University's&nbsp;<a target="_blank" href="https://www.hhs.k-state.edu/">College of Human Health and Sciences</a>&nbsp;— will equip doctors and patients with the knowledge they need to make early interventions.

Britton Scheuermann, doctoral candidate,&nbsp;Perrysburg, Ohio, in kinesiology associate professor&nbsp;<a target="_blank" href="https://www.hhs.k-state.edu/kines/about/people/cade.html">Carl Ade</a>'s&nbsp;<a target="_blank" href="https://www.hhs.k-state.edu/kines/research/clinical-integrated/">Clinical Integrated Physiology Laboratory</a>, was lead author on&nbsp;<a target="_blank" href="https://jamanetwork.com/journals/jamanetworkopen/fullarticle/2824692">a paper in JAMA Network Open</a>&nbsp;validating the&nbsp;<a target="_blank" href="https://www.heart.org/">American Heart Association</a>'s new PREVENT equations to calculate patients' cardiovascular disease risk. The&nbsp;<a target="_blank" href="https://newsroom.heart.org/news/leading-cardiologists-reveal-new-heart-disease-risk-calculator">new equations,</a>&nbsp;an update to the heart association's previous models, provide patients 30 years and older and their medical providers with&nbsp;<a target="_blank" href="https://professional.heart.org/en/guidelines-and-statements/prevent-calculator">more precise scores</a>&nbsp;that use patient factors like age, cholesterol levels, blood pressure and other metrics to calculate their 10- and 20-year risks of total cardiovascular disease, such as heart attack, stroke and heart failure.

"Our research was to look at these equations and see if they really did accurately predict the occurrence of cardiovascular disease risk, based on actual instances in a database that we used of nearly 200 million participants," Scheuermann said. "In this case, we found these equations do a great job of identifying people at high risk versus low risk, as well as also getting roughly correct estimations of the timeline and occurrences of cardiovascular disease events in different risk categories."

According to Scheurmann, rather than a specific prediction for a specific individual, the scores provided by the PREVENT equations are more like odds of developing or experiencing cardiovascular disease. "If you have a 10% risk over the next 10 years, that means that 10 out of 100 people who have the same or similar factors as you do will experience a cardiovascular disease event like a heart attack, stroke or heart failure," Scheuermann said. The scores are further categorized as low risk, or less than 5% likelihood of developing cardiovascular disease in 10 years; borderline risk for 5-7.4%, intermediate for 7.5-19.9% and high risk for more than 20%.

Ade, corresponding author on the paper and Scheuermann's research mentor, said the study does the important work of providing secondary, independent validation of the scores, increasing medical providers' confidence in using them in their patient care as the American Heart Association more broadly rolls out the scores. "The real challenge for anyone in health care is trying to look in the crystal ball and figure out who is actually at risk for cardiovascular disease," Ade said. "Over the next year or two, with the help of our paper and maybe even others, the hope is that we can show the PREVENT scores are even better, and I think you'll see a trend of practitioners integrating that PREVENT score into electronic health records and daily practice."

Scheuerman's research was carried out in partnership with K-State's&nbsp;<a target="_blank" href="https://cancer.k-state.edu/">Johnson Cancer Research Center</a>,&nbsp;<a target="_blank" href="https://www.stormontvail.org/">Stormont Vail Health</a>&nbsp;and the&nbsp;<a target="_blank" href="https://www.kumc.edu/">University of Kansas Medical Center</a>.&nbsp;&nbsp;

&nbsp; MANHATTAN — Cardiovascular disease&nbsp;<a target="_blank" href="https://www.sciencedirect.com/science/article/pii/S0735109720377755">has long been the leading cause of death around the world</a>, but a new set of predictive scores — validated by physiologists in Kansas State University's&nbsp;<a target="_blank" href="https://www.hhs.k-state.edu/">College of Human Health and Sciences</a>&nbsp;— will equip doctors and patients with the knowledge they need to make early interventions.Britton Scheuermann, doctoral candidate,&nbsp;Perrysburg, Ohio, in kinesiology associate professor&nbsp;<a target="_blank" href="https://www.hhs.k-state.edu/kines/about/people/cade.html">Carl Ade</a>'s&nbsp;<a target="_blank" href="https://www.hhs.k-state.edu/kines/research/clinical-integrated/">Clinical Integrated Physiology Laboratory</a>, was lead author on&nbsp;<a target="_blank" href="https://jamanetwork.com/journals/jamanetworkopen/fullarticle/2824692">a paper in JAMA Network Open</a>&nbsp;validating the&nbsp;<a target="_blank" href="https://www.heart.org/">American Heart Association</a>'s new PREVENT equations to calculate patients' cardiovascular disease risk. The&nbsp;<a target="_blank" href="https://newsroom.heart.org/news/leading-cardiologists-reveal-new-heart-disease-risk-calculator">new equations,</a>&nbsp;an update to the heart association's previous models, provide patients 30 years and older and their medical providers with&nbsp;<a target="_blank" href="https://professional.heart.org/en/guidelines-and-statements/prevent-calculator">more precise scores</a>&nbsp;that use patient factors like age, cholesterol levels, blood pressure and other metrics to calculate their 10- and 20-year risks of total cardiovascular disease, such as heart attack, stroke and heart failure."Our research was to look at these equations and see if they really did accurately predict the occurrence of cardiovascular disease risk, based on actual instances in a database that we used of nearly 200 million participants," Scheuermann said. "In this case, we found these equations do a great job of identifying people at high risk versus low risk, as well as also getting roughly correct estimations of the timeline and occurrences of cardiovascular disease events in different risk categories."According to Scheurmann, rather than a specific prediction for a specific individual, the scores provided by the PREVENT equations are more like odds of developing or experiencing cardiovascular disease. "If you have a 10% risk over the next 10 years, that means that 10 out of 100 people who have the same or similar factors as you do will experience a cardiovascular disease event like a heart attack, stroke or heart failure," Scheuermann said. The scores are further categorized as low risk, or less than 5% likelihood of developing cardiovascular disease in 10 years; borderline risk for 5-7.4%, intermediate for 7.5-19.9% and high risk for more than 20%.Ade, corresponding author on the paper and Scheuermann's research mentor, said the study does the important work of providing secondary, independent validation of the scores, increasing medical providers' confidence in using them in their patient care as the American Heart Association more broadly rolls out the scores. "The real challenge for anyone in health care is trying to look in the crystal ball and figure out who is actually at risk for cardiovascular disease," Ade said. "Over the next year or two, with the help of our paper and maybe even others, the hope is that we can show the PREVENT scores are even better, and I think you'll see a trend of practitioners integrating that PREVENT score into electronic health records and daily practice."Scheuerman's research was carried out in partnership with K-State's&nbsp;<a target="_blank" href="https://cancer.k-state.edu/">Johnson Cancer Research Center</a>,&nbsp;<a target="_blank" href="https://www.stormontvail.org/">Stormont Vail Health</a>&nbsp;and the&nbsp;<a target="_blank" href="https://www.kumc.edu/">University of Kansas Medical Center</a>.&nbsp;&nbsp;

There's a new heart risk calculator coming, and K-State physiologists validated it

GEARY COUNTY —One person was injured in an accident just after 6p.m. Tuesday in Geary County.

The Kansas Highway Patrol reported a 2013 Kia Optima driven by Joseph Anthony&nbsp;Salas, 24, Junction City, rear-ended a 2020 Kia Forte driven by Lizmarie&nbsp;Delgado Torres, 27, Junction City, on the&nbsp;on-ramp to Interstate 70 westbound from Kansas 18. 

Delgado Torres was slowing down waiting to merge onto Interstate 70 Westbound due to the traffic. 

EMS transported&nbsp;Delgado Torres Irwin Army Community Hospital. Salas was not injured. Both drivers were properly restrained, according to the KHP.

GEARY COUNTY —One person was injured in an accident just after 6p.m. Tuesday in Geary County.The Kansas Highway Patrol reported a 2013 Kia Optima driven by Joseph Anthony&nbsp;Salas, 24, Junction City, rear-ended a 2020 Kia Forte driven by Lizmarie&nbsp;Delgado Torres, 27, Junction City, on the&nbsp;on-ramp to Interstate 70 westbound from Kansas 18. Delgado Torres was slowing down waiting to merge onto Interstate 70 Westbound due to the traffic. EMS transported&nbsp;Delgado Torres Irwin Army Community Hospital. Salas was not injured. Both drivers were properly restrained, according to the KHP.

Junction City woman injured after rear-end crash

GEARY COUNTY —One person was injured in an accident just before 5p.m. Tuesday in Geary County.

The Kansas Highway Patrol reported a 2014 Jeep Cherokee driven by Ada Irene&nbsp; Mobly, 86, Junction City, was westbound on Interstate 70 just west of J Hill Road.&nbsp;&nbsp;Traffic was slowing down for an emergency vehicle on the right shoulder.&nbsp; The Jeep was not able to stop in time and rear-ended a 2015 Chevy Traverse driven by Katrina Marie  Schmahl, 46, Junction City.

EMS transported Schmahl Irwin Army Community Hospital.&nbsp;&nbsp;Mobly was not injured. Both drivers were properly restrained, according to the KHP.

GEARY COUNTY —One person was injured in an accident just before 5p.m. Tuesday in Geary County.The Kansas Highway Patrol reported a 2014 Jeep Cherokee driven by Ada Irene&nbsp; Mobly, 86, Junction City, was westbound on Interstate 70 just west of J Hill Road.&nbsp;&nbsp;Traffic was slowing down for an emergency vehicle on the right shoulder.&nbsp; The Jeep was not able to stop in time and rear-ended a 2015 Chevy Traverse driven by Katrina Marie Schmahl, 46, Junction City.EMS transported Schmahl Irwin Army Community Hospital.&nbsp;&nbsp;Mobly was not injured. Both drivers were properly restrained, according to the KHP.

Woman from Junction City hospitalized after rear-end crash

The City of Manhattan has announced that City offices will be closed Thursday, November 28 and Friday, November 29 in observance of Thanksgiving. They will reopen at 8 a.m. Monday, December 2.

<a href="https://www.facebook.com/flinthillsdiscovery?__cft__[0]=AZXjvRph7ePw5n-aCXvN7BfVfHMwYI2fN_4DQJoT3TpmLeaCTmIhGpeRLCakIPlM7PFyAZvFdtYde9anTkJZ0cbHmIL-zzkXwBG7vJm9UD4cWA9EfQlw20-MnBNncGnUqFnwMyCgiEiaW9BfSnHGjEvy9ICBaaooZUqEDOAbZGVRsDAuEZSPyJhQ6dNfQk--nns&amp;__tn__=-]K-R">Flint Hills Discovery Center</a> also will be closed Thursday, November 28, but will be open from 10 a.m. to 5 p.m. Friday, Nov. 29. From 5:30 to 8 p.m. Friday. FHDC atrium, balconies, restrooms, and the gift store will be open for the <a href="https://www.facebook.com/ManhattanFestivalofLights?__cft__[0]=AZXjvRph7ePw5n-aCXvN7BfVfHMwYI2fN_4DQJoT3TpmLeaCTmIhGpeRLCakIPlM7PFyAZvFdtYde9anTkJZ0cbHmIL-zzkXwBG7vJm9UD4cWA9EfQlw20-MnBNncGnUqFnwMyCgiEiaW9BfSnHGjEvy9ICBaaooZUqEDOAbZGVRsDAuEZSPyJhQ6dNfQk--nns&amp;__tn__=-]K-R">Manhattan Festival of Lights at Blue Earth Plaza</a> tree lighting event.

The Ice Rink will be closed Thursday, November 28, but is open from 12-5 p.m. on Wednesday, November 27. They will reopen on Friday, November 29 for regular weekend hours. 

<a href="https://www.facebook.com/sunsetzoo?__cft__[0]=AZXjvRph7ePw5n-aCXvN7BfVfHMwYI2fN_4DQJoT3TpmLeaCTmIhGpeRLCakIPlM7PFyAZvFdtYde9anTkJZ0cbHmIL-zzkXwBG7vJm9UD4cWA9EfQlw20-MnBNncGnUqFnwMyCgiEiaW9BfSnHGjEvy9ICBaaooZUqEDOAbZGVRsDAuEZSPyJhQ6dNfQk--nns&amp;__tn__=-]K-R">Sunset Zoo</a> will be closed Thursday, November 28 and Friday, November 29. They will reopen on Saturday, November 30.&nbsp;&nbsp;

The City of Manhattan has announced that City offices will be closed Thursday, November 28 and Friday, November 29 in observance of Thanksgiving. They will reopen at 8 a.m. Monday, December 2.<a href="https://www.facebook.com/flinthillsdiscovery?__cft__[0]=AZXjvRph7ePw5n-aCXvN7BfVfHMwYI2fN_4DQJoT3TpmLeaCTmIhGpeRLCakIPlM7PFyAZvFdtYde9anTkJZ0cbHmIL-zzkXwBG7vJm9UD4cWA9EfQlw20-MnBNncGnUqFnwMyCgiEiaW9BfSnHGjEvy9ICBaaooZUqEDOAbZGVRsDAuEZSPyJhQ6dNfQk--nns&amp;__tn__=-]K-R">Flint Hills Discovery Center</a> also will be closed Thursday, November 28, but will be open from 10 a.m. to 5 p.m. Friday, Nov. 29. From 5:30 to 8 p.m. Friday. FHDC atrium, balconies, restrooms, and the gift store will be open for the <a href="https://www.facebook.com/ManhattanFestivalofLights?__cft__[0]=AZXjvRph7ePw5n-aCXvN7BfVfHMwYI2fN_4DQJoT3TpmLeaCTmIhGpeRLCakIPlM7PFyAZvFdtYde9anTkJZ0cbHmIL-zzkXwBG7vJm9UD4cWA9EfQlw20-MnBNncGnUqFnwMyCgiEiaW9BfSnHGjEvy9ICBaaooZUqEDOAbZGVRsDAuEZSPyJhQ6dNfQk--nns&amp;__tn__=-]K-R">Manhattan Festival of Lights at Blue Earth Plaza</a> tree lighting event.The Ice Rink will be closed Thursday, November 28, but is open from 12-5 p.m. on Wednesday, November 27. They will reopen on Friday, November 29 for regular weekend hours. <a href="https://www.facebook.com/sunsetzoo?__cft__[0]=AZXjvRph7ePw5n-aCXvN7BfVfHMwYI2fN_4DQJoT3TpmLeaCTmIhGpeRLCakIPlM7PFyAZvFdtYde9anTkJZ0cbHmIL-zzkXwBG7vJm9UD4cWA9EfQlw20-MnBNncGnUqFnwMyCgiEiaW9BfSnHGjEvy9ICBaaooZUqEDOAbZGVRsDAuEZSPyJhQ6dNfQk--nns&amp;__tn__=-]K-R">Sunset Zoo</a> will be closed Thursday, November 28 and Friday, November 29. They will reopen on Saturday, November 30.&nbsp;&nbsp;

Holiday schedule in Manhattan

A holiday tradition continues in Manhattan Friday evening. The Festival of Lights is scheduled at 7 p.m. at the Blue Earth Plaza downtown.

Among the activities at the Blue Earth Plaza will be the lighting of the large Christmas tree, a Little Drone Fly and there will be a hot chocolate station.

By Dewey TerrillLittle Apple PostA holiday tradition continues in Manhattan Friday evening. The Festival of Lights is scheduled at 7 p.m. at the Blue Earth Plaza downtown.( Photos courtesy Hilton Garden Inn )<figure>
 <img src="https://media.eaglewebservices.com/public/2024/11/1732667134684.jpeg" alt=" " />
 <figcaption> </figcaption>
 </figure>Among the activities at the Blue Earth Plaza will be the lighting of the large Christmas tree, a Little Drone Fly and there will be a hot chocolate station.<figure>
 <img src="https://media.eaglewebservices.com/public/2024/11/1732667108396.jpeg" alt=" " />
 <figcaption> </figcaption>
 </figure>

Festival of Lights will be held in Manhattan 

USD 383 has announced that the MHS football team will play for the Class 6A State Championship on Friday, November 29th at 2:00 p.m. at Emporia State University's Welch Stadium.

The team will leave Manhattan around 9:30 a.m. on Friday morning. You and your family can stand along the west side walkway by MHS or along Poyntz Avenue to cheer the team as they leave.

Wear your MHS school colors (navy blue, white, red), bring a sign and cheer on the team.

USD 383 has announced that the MHS football team will play for the Class 6A State Championship on Friday, November 29th at 2:00 p.m. at Emporia State University's Welch Stadium.The team will leave Manhattan around 9:30 a.m. on Friday morning. You and your family can stand along the west side walkway by MHS or along Poyntz Avenue to cheer the team as they leave.Wear your MHS school colors (navy blue, white, red), bring a sign and cheer on the team.

Cheer on the MHS Indians

Throughout 2024 parts of Kansas have been in abnormally dry or drought conditions. Some places, like those that use Cheney Reservoir west of Wichita as a water source, have even had water conservation restrictions in place for several months.

Changes in rainfall have been commonplace for the past few years. This rainfall is distributed unevenly across the state. Some places are going from very dry to getting the expected monthly rain total in a single day. These changes don’t necessarily show up in long-term averages but have a significant effect on agricultural production and infrastructure-disruptive flooding.

The historic trend of widespread droughts can also lead to increased food prices and according to research from Harvard University, such droughts are likely to continue into the future.

These trends prompted the Docking Institute at Fort Hays State University to add water conservation questions to their annual Kansas Speaks public opinion survey this year.

The survey asked respondents whether local and state governments across the state were addressing water conservation efforts satisfactorily.

33.4% of respondents felt that their local government was not doing enough for water conservation in their part of Kansas. Nearly 40% felt it was doing the right amount, and only 2.4% felt it was doing too much.

Nearly 37% of respondents felt the state government was not doing enough, nearly 34% felt it was doing the right amount, and only 3.2% said it was doing too much.

Respondents were nearly evenly split on whether or not voluntary action by individuals and businesses (33.6%) is sufficient for improving water conservation efforts across the state or whether local governments should pass new laws (35.7%). Similar results appeared for voluntary action by individuals and businesses (33.5%) versus new laws from the state government (34.1%).

About 30% of respondents had no opinion for both questions.

Nearly a majority (49.6%) of Kansans report being very or moderately concerned that the state might be running out of water. An additional 27.7% report being slightly concerned.

Kansas lawmakers face a pivotal choice about the future of water conservation in the state.

The data from the Kansas Speaks survey reflects a growing public awareness of the challenges posed by shifting rainfall patterns, prolonged droughts, and unequal water availability. With nearly half of Kansans expressing significant concern about the state’s water resources, it’s clear that inaction is not an option.

The question now is whether state and local leaders will take proactive steps to address these concerns through targeted policies and investments or leave the responsibility to voluntary efforts by individuals and businesses.

As extreme weather events and historic drought trends continue to strain Kansas's water systems, the decisions made today will determine whether the state can secure its water future and support its agricultural backbone for generations to come.

By Alexandra Middlewood26 November 2024Throughout 2024 parts of Kansas have been in abnormally dry or drought conditions. Some places, like those that use Cheney Reservoir west of Wichita as a water source, have even had water conservation restrictions in place for several months.Changes in rainfall have been commonplace for the past few years. This rainfall is distributed unevenly across the state. Some places are going from very dry to getting the expected monthly rain total in a single day. These changes don’t necessarily show up in long-term averages but have a significant effect on agricultural production and infrastructure-disruptive flooding.The historic trend of widespread droughts can also lead to increased food prices and according to research from Harvard University, such droughts are likely to continue into the future.These trends prompted the Docking Institute at Fort Hays State University to add water conservation questions to their annual Kansas Speaks public opinion survey this year.The survey asked respondents whether local and state governments across the state were addressing water conservation efforts satisfactorily.33.4% of respondents felt that their local government was not doing enough for water conservation in their part of Kansas. Nearly 40% felt it was doing the right amount, and only 2.4% felt it was doing too much.Nearly 37% of respondents felt the state government was not doing enough, nearly 34% felt it was doing the right amount, and only 3.2% said it was doing too much.Respondents were nearly evenly split on whether or not voluntary action by individuals and businesses (33.6%) is sufficient for improving water conservation efforts across the state or whether local governments should pass new laws (35.7%). Similar results appeared for voluntary action by individuals and businesses (33.5%) versus new laws from the state government (34.1%).About 30% of respondents had no opinion for both questions.Nearly a majority (49.6%) of Kansans report being very or moderately concerned that the state might be running out of water. An additional 27.7% report being slightly concerned.Kansas lawmakers face a pivotal choice about the future of water conservation in the state.The data from the Kansas Speaks survey reflects a growing public awareness of the challenges posed by shifting rainfall patterns, prolonged droughts, and unequal water availability. With nearly half of Kansans expressing significant concern about the state’s water resources, it’s clear that inaction is not an option.The question now is whether state and local leaders will take proactive steps to address these concerns through targeted policies and investments or leave the responsibility to voluntary efforts by individuals and businesses.As extreme weather events and historic drought trends continue to strain Kansas's water systems, the decisions made today will determine whether the state can secure its water future and support its agricultural backbone for generations to come.

Public Opinion Signals Urgency for Kansas Water Conservation

The Festival of Lights is planned at 7 p.m. Friday at the Blue Earth Plaza in downtown Manhattan.

The National Weather Service forecast sunny skies on Friday, with a high near 40 and south winds 5 to 10 mph.

Friday night will be mostly cloudy, with a low around 24 and northeast winds around 5 mph.&nbsp;&nbsp;

The Festival of Lights is planned at 7 p.m. Friday at the Blue Earth Plaza in downtown Manhattan.The National Weather Service forecast sunny skies on Friday, with a high near 40 and south winds 5 to 10 mph.Friday night will be mostly cloudy, with a low around 24 and northeast winds around 5 mph.&nbsp;&nbsp;

Festival of Lights will be held Friday evening

For young companies and mature companies alike, the choice of business structure — whether a sole proprietorship, partnership, limited liability company (LLC) or corporation — has profound tax implications. Each structure is taxed differently and comes with its own set of regulations. Effective tax planning involves evaluating the potential benefits and drawbacks of each structure to determine which is most advantageous for the business’s situation. For instance, an LLC may provide liability protection while allowing profits to be passed through to owners without facing double taxation, unlike a C corporation.

<figure>
 <img src="https://media.eaglewebservices.com/public/2024/11/1732056018557.jpg" alt="Courtesy Pixabay" />
 <figcaption>Courtesy Pixabay</figcaption>
 </figure>SubmittedTax Planning is More Than Making Estimated PaymentsThere is a popular misconception that tax planning for small and medium-sized businesses is simply figuring out how much tax will be owed and making estimated payments. But those are just tax projections.<figure>
 <img src="https://media.eaglewebservices.com/public/2021/3/1615564449953.jpeg" alt=" " />
 <figcaption> </figcaption>
 </figure>True tax planning is looking at the life span of a business and asking where it is today in terms of growth and profitability, where it has been in the recent past and where it is going based on current projections.What goals do the owners have? In the long term, do they want to position the business to sell, to expand into new markets, or transition to family members who will drive the business into the next generation?“Tax planning” may, in fact, be a misnomer because tax planning is very much like strategic planning, but with a unique goal.Tax planning specifically looks at how tax laws can be used as a tool to help business owners pay the least amount of dollars in taxes over the lifetime of a business, not just quarter by quarter.Unlike larger corporations that may have entire departments dedicated to tax strategies, small and medium-sized businesses (SMBs) often operate with limited resources and personnel. Thus, it is important to understand and implement effective tax planning with the help of trusted advisors to ensure the long-term financial health of your business.What are Tax Planning StrategiesTax planning involves analyzing a business’s financial situation with the aim of maximizing tax efficiency while ensuring compliance with current laws and regulations. It encompasses a range of activities, including choosing the right business structure, optimizing deductions and strategically timing income and expenditures to best optimize tax brackets over multiple years.Strategies for tax planning depend heavily on where a business is in its lifecycle. For example:· A young startup company may be pre-revenue with a promising new product that is just beginning to take off. While its taxes are low now, the prospect of a steep climb in sales over the next two years could mean a heavy tax bill at a time when the company is still vulnerable. With tax planning, the company can plan now to utilize deductions and credits they may have been unaware of, as well as net operating loss carryforwards that could tame future tax bills.For young companies and mature companies alike, the choice of business structure — whether a sole proprietorship, partnership, limited liability company (LLC) or corporation — has profound tax implications. Each structure is taxed differently and comes with its own set of regulations. Effective tax planning involves evaluating the potential benefits and drawbacks of each structure to determine which is most advantageous for the business’s situation. For instance, an LLC may provide liability protection while allowing profits to be passed through to owners without facing double taxation, unlike a C corporation.<figure>
 <img src="https://media.eaglewebservices.com/public/2024/11/1732636266209.png" alt="" />
 <figcaption></figcaption>
 </figure>Cash Flow ManagementOne of the most significant benefits of tax planning is its role in enhancing financial stability. For SMBs, <a href="https://www.adamsbrowncpa.com/services/tax/business-tax/">cash flow is the lifeblood of operations</a>. By strategically planning taxes, businesses can improve cash flow management. For example, by timing income recognition and deductible expenses, businesses can minimize taxable income in a given year, thus reducing the immediate tax burden. This can free up cash for reinvestment in the business, pay down debts or handle unforeseen expenses.It’s important to remember that tax planning is a long game.The purpose is to ensure the financial health of the company well into the future. That may result in some decisions that business owners may be uncomfortable with in the short term; specifically realizing that minimizing tax this year does not always result in the lowest tax expense over time – it may be best to pay more this year in order to maximize a low tax bracket.For many SMBs, growth is a primary objective. However, rapid expansion can lead to complex tax situations. Tax planning allows businesses to anticipate and prepare for these complexities. The lowest tax a CPA can get for you is not necessarily the best. There may be a reason to pay more taxes. You don’t want to leave money on the table by dropping into the 12% bracket when you know you will be in the 37% bracket next year. Evening out those bumps results in a smoother, more predictable financial picture for your company.Challenges in Today’s Tax Planning Environment Certain challenges are impacting <a href="https://www.adamsbrowncpa.com/services/tax/business-tax/">tax planning for SMB</a> owners these days due to the uncertainty around what will happen to the federal estate tax exclusion at the end of 2025. Some business owners will be significantly affected. Also, the current interest rate environment is unpredictable. High rates are slowly giving way to reductions, but whether those reductions will be continued is a guess right now.Additionally, many business owners are vexed these days by delays in receiving K-1 forms that are necessary for filing taxes. It’s important to note that your tax planning advisor will ensure your taxes – including estimates for the current year – are paid on time so you can delay filing your returns until after the deadline, when you are more likely to have K-1 forms and other necessary documents.Business owners must plan for what is known right now and be flexible enough to revisit their tax planning strategies on a regular basis to make adjustments as needed.Adams Brown CPAs typically check in with business owners on a quarterly basis to discuss tax plans and to learn what is new in the company that may necessitate a change in the plan.Adams Brown goes beyond just tax planning. We’re a holistic advisory firm, which means we’re here to help with the big picture – from managing your <a href="https://www.adamsbrownwc.com/services/">personal financial planning</a> to providing <a href="https://www.adamsbrowntech.com/">managed IT services</a>. Our team works together to make sure every aspect of your business life is covered.If you would like to discuss tax planning or other business needs, contact an Adams Brown tax advisor at <a href="https://www.adamsbrowncpa.com/contact/">adamsbrowncpa.com/contact.</a>Positioned to go above + beyond® for you and your business with teammates stationed throughout Kansas, working from a network of offices and remotely. <a href="https://www.adamsbrowncpa.com/about/locations/">Find an Adams Brown office near you.</a>

Business owners – looking to minimize taxes? (Sponsored)

The following is a summary of arrests, citations by the Riley County Police Department. Those arrested are presumed innocent until proven guilty in a court of law.

The following is a summary of arrests, citations by the Riley County Police Department. Those arrested are presumed innocent until proven guilty in a court of law.<figure>
 <img src="https://media.eaglewebservices.com/public/2024/11/1732633596405.png" alt="" />
 <figcaption></figcaption>
 </figure>

Riley County Arrest Report November 26

<a target="_blank" href="https://cityofmhk.us8.list-manage.com/track/click?u=e92cc4cc1e09dc1dafa7ba9da&amp;id=bb81bff928&amp;e=8c33f27c6f">Flint Hills Discovery Center</a>&nbsp;has announced that their new exhibit,&nbsp;<a target="_blank" href="https://cityofmhk.us8.list-manage.com/track/click?u=e92cc4cc1e09dc1dafa7ba9da&amp;id=d92e6d47d2&amp;e=8c33f27c6f">Stepping into the Prairie</a>, is open. This interactive exhibit recreates the sights and sounds&nbsp;of&nbsp;the tallgrass prairie through the use&nbsp;of&nbsp;immersive video technology.&nbsp;

<a target="_blank" href="https://cityofmhk.us8.list-manage.com/track/click?u=e92cc4cc1e09dc1dafa7ba9da&amp;id=ea38d5ab70&amp;e=8c33f27c6f">Stepping into the Prairie</a> is open through&nbsp;May 18, 2025. Regular admission rates apply.

<a target="_blank" href="https://cityofmhk.us8.list-manage.com/track/click?u=e92cc4cc1e09dc1dafa7ba9da&amp;id=bb81bff928&amp;e=8c33f27c6f">Flint Hills Discovery Center</a>&nbsp;has announced that their new exhibit,&nbsp;<a target="_blank" href="https://cityofmhk.us8.list-manage.com/track/click?u=e92cc4cc1e09dc1dafa7ba9da&amp;id=d92e6d47d2&amp;e=8c33f27c6f">Stepping into the Prairie</a>, is open. This interactive exhibit recreates the sights and sounds&nbsp;of&nbsp;the tallgrass prairie through the use&nbsp;of&nbsp;immersive video technology.&nbsp;Step into the Prairie as you:<ul>
 <li>Interact with a tallgrass prairie ecosystem that evolves through four seasons and day/night cycles in just 10 minutes;</li><li>Run, jump, and wave your arms as plants and animals react to your gestures and movements;</li><li>Hop across a digital field as you watch a prairie fire emerge from every footstep;</li><li>Leap onto an animal track and watch that animal scurry out&nbsp;of&nbsp;the grass and across the prairie;</li><li>Design your own prairie creatures in the “Paint the Prairie” interactive.</li>
 </ul><a target="_blank" href="https://cityofmhk.us8.list-manage.com/track/click?u=e92cc4cc1e09dc1dafa7ba9da&amp;id=ea38d5ab70&amp;e=8c33f27c6f">Stepping into the Prairie</a> is open through&nbsp;May 18, 2025. Regular admission rates apply.<figure>
 <img src="" alt="" />
 <figcaption></figcaption>
 </figure>

Flint Hills Discovery Center’s new interactive exhibit now open

&nbsp; MANHATTAN — Kansas State University's&nbsp;<a target="_blank" href="https://mccain.k-state.edu/">McCain Performance Series</a>&nbsp;presents a Mannheim Steamroller Christmas by Chip Davis at 7:30 p.m. Thursday, Dec. 19.For more than 35 years, Mannheim Steamroller Christmas by Chip Davis&nbsp;has been a favorite holiday tradition.

Grammy Award winner Chip Davis crafts a show that features Mannheim Steamroller Christmas classics in the distinctive Mannheim sound. The program includes 15 musicians playing more than 20 instruments against a backdrop of dazzling multimedia effects — capturing the spirit of the season

.Tickets are available online at&nbsp;<a target="_blank" href="https://mccain.k-state.edu/">mccain.k-state.edu</a>&nbsp;or at the ticket office in the McCain Auditorium lobby from noon to 4 p.m. Wednesdays through Fridays. Tickets are also available by phone at 785-532-6428 during the same hours.&nbsp;&nbsp;

&nbsp; MANHATTAN — Kansas State University's&nbsp;<a target="_blank" href="https://mccain.k-state.edu/">McCain Performance Series</a>&nbsp;presents a Mannheim Steamroller Christmas by Chip Davis at 7:30 p.m. Thursday, Dec. 19.For more than 35 years, Mannheim Steamroller Christmas by Chip Davis&nbsp;has been a favorite holiday tradition. Grammy Award winner Chip Davis crafts a show that features Mannheim Steamroller Christmas classics in the distinctive Mannheim sound. The program includes 15 musicians playing more than 20 instruments against a backdrop of dazzling multimedia effects — capturing the spirit of the season.Tickets are available online at&nbsp;<a target="_blank" href="https://mccain.k-state.edu/">mccain.k-state.edu</a>&nbsp;or at the ticket office in the McCain Auditorium lobby from noon to 4 p.m. Wednesdays through Fridays. Tickets are also available by phone at 785-532-6428 during the same hours.&nbsp;&nbsp;

Holiday tradition Mannheim Steamroller returns to McCain Auditorium

(MANHATTAN, Kan., Nov. 25, 2024) – Stormont Vail Health welcomes Dr. Steffen Shamburg, a boardcertified family medicine physician with more than 27 years of experience, to the Manhattan Campus Primary Care team. Dr. Shamburg brings a wide breadth of knowledge and commitment to rural health to Stormont Vail Primary Care Manhattan, located at 1325 Research Park Drive.

Dr. Shamburg earned his medical degree from the University of Kansas School of Medicine. He completed the Family Medicine Residency Program of Topeka, which brought him to Stormont Vail for the first time.

Dr. Shamburg comes to Stormont Vail from Blue River Family Medicine in Manhattan, where he first began serving the Manhattan community following a 20-year-long practice in Hiawatha

&nbsp;Please call (785) 537-2651 to schedule an appointment.


(MANHATTAN, Kan., Nov. 25, 2024) – Stormont Vail Health welcomes Dr. Steffen Shamburg, a boardcertified family medicine physician with more than 27 years of experience, to the Manhattan Campus Primary Care team. Dr. Shamburg brings a wide breadth of knowledge and commitment to rural health to Stormont Vail Primary Care Manhattan, located at 1325 Research Park Drive.Dr. Shamburg earned his medical degree from the University of Kansas School of Medicine. He completed the Family Medicine Residency Program of Topeka, which brought him to Stormont Vail for the first time.Dr. Shamburg comes to Stormont Vail from Blue River Family Medicine in Manhattan, where he first began serving the Manhattan community following a 20-year-long practice in Hiawatha&nbsp;Please call (785) 537-2651 to schedule an appointment.

Stormont Vail Health Welcomes Steffen Shamburg, M.D., to the Manhattan Campus Primary Care Team

USD 383 announced as a reminder, this week is fall break and there is no school November 25-29. All USD 383 offices will be closed November 27-29. Have a safe break!

USD 383 announced as a reminder, this week is fall break and there is no school November 25-29. All USD 383 offices will be closed November 27-29. Have a safe break!

Fall Break week for USD 383

RILEY COUNTY —One person was injured in an accident just after 11:30a.m. Saturday in Riley County.

James Dolan, 46, Manhattan, was crossing the street at the corner of Kimball Avenue and College Avenue, according to the Riley County Police Department activity report.

A 2019 Mercedes driven by Brian Anderson, 55, Manhattan, turned right on the green light and did not see Dolan. The vehicle struck him.&nbsp; EMS transported Dolan to Via Christi for treatment of non-life-threatening injuries.

RILEY COUNTY —One person was injured in an accident just after 11:30a.m. Saturday in Riley County.James Dolan, 46, Manhattan, was crossing the street at the corner of Kimball Avenue and College Avenue, according to the Riley County Police Department activity report.A 2019 Mercedes driven by Brian Anderson, 55, Manhattan, turned right on the green light and did not see Dolan. The vehicle struck him.&nbsp; EMS transported Dolan to Via Christi for treatment of non-life-threatening injuries.

Manhattan man hospitalized after struck by vehicle

TOPEKA — Emergency loans are available to help Kansans who had losses from storms last spring.

Last week, the Federal Emergency Management Agency designated 13 counties as natural disaster areas due to severe storms, straight-line winds, tornadoes and flooding on May 19.

The counties are Barton, Ellsworth, Harvey, Hodgeman, Lincoln, Morris, Ottawa, Pawnee, Reno, Russell, Stafford, Wabaunsee, and Wyandotte.

In additionn, neighboring counties Butler, Chase, Clay, Cloud, Dickinson, Edwards, Ellis, Finney, Ford, Geary, Johnson, Kingman, Leavenworth, Lyon, McPherson, Marion, Mitchell, Ness, Osage, Osborne, Pottawatomie, Pratt, Riley, Saline, Sedgwick, and Shawnee.

Contiguous counties of Platte, Clay and Jackson in Missouri are also eligible.&nbsp; &nbsp;

The loans can be used to meet various recovery needs, like replacing essential items, including equipment or livestock, reorganizing a farming operation, or refinancing certain debts. FSA will review the loans based on the extent of losses, security available, and repayment ability.

This Presidential disaster declaration allows the United States Department of Agriculture (USDA) Farm Service Agency (FSA) to extend much-needed emergency credit to producers recovering from natural disasters through&nbsp;<a href="https://www.fsa.usda.gov/programs-and-services/farm-loan-programs/emergency-farm-loans/index">emergency loans</a>. Emergency loans can be used to meet various recovery needs including the replacement of essential items such as equipment or livestock, reorganization of a farming operation, or to refinance certain debts. FSA will review the loans based on the extent of losses, security available, and repayment ability.&nbsp;

On farmers.gov, the&nbsp;<a href="https://www.farmers.gov/node/28989">Disaster Assistance Discovery Tool</a>,&nbsp;<a href="https://www.farmers.gov/sites/default/files/2021-09/fsa-disasterassistance-at-a-glance-sept.-2021.pdf">Disaster Assistance-at-a-Glance fact sheet</a>, and&nbsp;<a href="https://lat.fpac.usda.gov/">Loan Assistance Tool</a>&nbsp;can help you determine program or loan options. To file a Notice of Loss or to ask questions about available programs, contact your local&nbsp;<a href="https://www.farmers.gov/service-center-locator">&nbsp;USDA Service Center</a>.FEMA offers different assistance programs for individual citizens, public groups including government agencies and private nonprofit organizations.&nbsp; To find the FEMA help you need following a disaster event, visit&nbsp;<a href="https://www.fema.gov/assistance">fema.gov/assistance</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2024/11/1732376315753.png" alt="Photo NWS" />
 <figcaption>Photo NWS</figcaption>
 </figure>TOPEKA — Emergency loans are available to help Kansans who had losses from storms last spring.Last week, the Federal Emergency Management Agency designated 13 counties as natural disaster areas due to severe storms, straight-line winds, tornadoes and flooding on May 19.<figure>
 <img src="https://media.eaglewebservices.com/public/2024/11/1732376290270.png" alt="Photo city of Russell" />
 <figcaption>Photo city of Russell</figcaption>
 </figure>The counties are Barton, Ellsworth, Harvey, Hodgeman, Lincoln, Morris, Ottawa, Pawnee, Reno, Russell, Stafford, Wabaunsee, and Wyandotte.In additionn, neighboring counties Butler, Chase, Clay, Cloud, Dickinson, Edwards, Ellis, Finney, Ford, Geary, Johnson, Kingman, Leavenworth, Lyon, McPherson, Marion, Mitchell, Ness, Osage, Osborne, Pottawatomie, Pratt, Riley, Saline, Sedgwick, and Shawnee.Contiguous counties of Platte, Clay and Jackson in Missouri are also eligible.&nbsp; &nbsp;The loans can be used to meet various recovery needs, like replacing essential items, including equipment or livestock, reorganizing a farming operation, or refinancing certain debts. FSA will review the loans based on the extent of losses, security available, and repayment ability.This Presidential disaster declaration allows the United States Department of Agriculture (USDA) Farm Service Agency (FSA) to extend much-needed emergency credit to producers recovering from natural disasters through&nbsp;<a href="https://www.fsa.usda.gov/programs-and-services/farm-loan-programs/emergency-farm-loans/index">emergency loans</a>. Emergency loans can be used to meet various recovery needs including the replacement of essential items such as equipment or livestock, reorganization of a farming operation, or to refinance certain debts. FSA will review the loans based on the extent of losses, security available, and repayment ability.&nbsp;The deadline to apply is April 21, 2025.On farmers.gov, the&nbsp;<a href="https://www.farmers.gov/node/28989">Disaster Assistance Discovery Tool</a>,&nbsp;<a href="https://www.farmers.gov/sites/default/files/2021-09/fsa-disasterassistance-at-a-glance-sept.-2021.pdf">Disaster Assistance-at-a-Glance fact sheet</a>, and&nbsp;<a href="https://lat.fpac.usda.gov/">Loan Assistance Tool</a>&nbsp;can help you determine program or loan options. To file a Notice of Loss or to ask questions about available programs, contact your local&nbsp;<a href="https://www.farmers.gov/service-center-locator">&nbsp;USDA Service Center</a>.FEMA offers different assistance programs for individual citizens, public groups including government agencies and private nonprofit organizations.&nbsp; To find the FEMA help you need following a disaster event, visit&nbsp;<a href="https://www.fema.gov/assistance">fema.gov/assistance</a>.

FEMA designates 13 counties in Kansas as disaster areas 

Skeptics more keen to improve Tier 3 benefits available to newer public employees

By:&nbsp;<a href="https://kansasreflector.com/author/tim-carpenter/">TIM CARPENTER</a> Kansas Reflector

TOPEKA — Republican Sen. Michael Fagg wants to persuade the 2025 Kansas Legislature to allocate $1 billion of the state’s revenue surplus to shrinking the $9.7 billion long-term unfunded liability in the state’s pension system.

The Kansas Public Employees Retirement System, which serves more than 300,000 Kansans and possesses $27 billion in assets, years ago received legislative authorization to issue bonds so proceeds could be invested in the market to bolster the system’s bottom line.

KPERS made use of $500 million bond issues in 2004 and 2021, and a $1 billion offering in 2015.

On Wednesday, Fagg couldn’t convince the Legislature’s joint committee on pensions to get behind his idea of dedicating another $1 billion to address the system’s 30-year liability. Losses in 2022 — the return on investment was a negative 9.7% compared to a positive 15.7% in 2021 — deepened the challenge at KPERS in terms of meeting obligations on the pension-benefit horizon.

“I’m really focused on unfunded liabilities,” Fagg said. “Folks, very seldom have we had this kind of money sitting around. I’m letting you know I know the spot it ought to go.”

Sen. Pat Pettey, a Democrat from Kansas City, Kansas, said she was more interested in making use of available state revenue to enhance benefits under the modest KPERS 3 retirement plan offered to public employees since 2015.

“I cannot support this recommendation because I think we have to look at the whole picture,” she said. “We can’t underestimate the senior tsunami that is facing us.”

House and Senate members on the joint pension committee voted to encourage the 2025 Legislature to study the potential of a fourth infusion of cash to lower the unfunded liability. They decided to ask the Legislature to give thought to altering KPERS 3.

The committee agreed to recommend the Legislature once again think about giving KPERS’ retirees a cost-of-living adjustment. The panel said the Legislature ought to research expansion to other KPERS members the deferred retirement program incentivizing fire and law enforcement personnel to stay on the job rather than retire. It might be helpful, for example, in diverting the wave of teacher retirements in Kansas.

“I strongly encourage you to keep in mind … any increase in benefits that is not paid for upfront hurts the fund,” said Sen. Jeff Longbine, an Emporia Republican who didn’t seek reelection in 2024.

There is growing concern among public employees and legislators about the KPERS 3 retirement plan signed into law by GOP Gov. Sam Brownback nearly a decade ago. In an attempt to lower the burden on Kansas taxpayers, the Brownback administration settled on KPERS 3 to substantially lower financial benefits compared to KPERS 1 and KPERS 2.

A report produced this year by the Legislature’s auditing unit said KPERS 3 had higher worker contribution requirements, a longer vesting period and lower financial rewards than public retirement plans offered in comparable states. Auditors said a survey of current and former Kansas public employees showed people in KPERS 3 were more likely to leave their job than participants in KPERS 1 or KPERS 2.

<figure>
 <img src="https://media.eaglewebservices.com/public/2024/11/1732289150085.jpeg" alt="Kansas Sen. Michale Fagg, R-El Dorado, urged peers on the joint House and Senate pensions committee to endorse a proposal to invest $1 billion in surplus state revenue in lowering the $9.7 billion unfunded liability of the Kansas Public Employees Retirement System. The committee agreed to ask the 2025 Legislature to consider the concept, but didn't back his call for a $1 billion investment. Photo by Sherman Smith/Kansas Reflector" />
 <figcaption>Kansas Sen. Michale Fagg, R-El Dorado, urged peers on the joint House and Senate pensions committee to endorse a proposal to invest $1 billion in surplus state revenue in lowering the $9.7 billion unfunded liability of the Kansas Public Employees Retirement System. The committee agreed to ask the 2025 Legislature to consider the concept, but didn't back his call for a $1 billion investment. Photo by Sherman Smith/Kansas Reflector</figcaption>
 </figure><h2>Skeptics more keen to improve Tier 3 benefits available to newer public employees</h2>By:&nbsp;<a href="https://kansasreflector.com/author/tim-carpenter/">TIM CARPENTER</a> Kansas ReflectorTOPEKA — Republican Sen. Michael Fagg wants to persuade the 2025 Kansas Legislature to allocate $1 billion of the state’s revenue surplus to shrinking the $9.7 billion long-term unfunded liability in the state’s pension system.The Kansas Public Employees Retirement System, which serves more than 300,000 Kansans and possesses $27 billion in assets, years ago received legislative authorization to issue bonds so proceeds could be invested in the market to bolster the system’s bottom line.KPERS made use of $500 million bond issues in 2004 and 2021, and a $1 billion offering in 2015.On Wednesday, Fagg couldn’t convince the Legislature’s joint committee on pensions to get behind his idea of dedicating another $1 billion to address the system’s 30-year liability. Losses in 2022 — the return on investment was a negative 9.7% compared to a positive 15.7% in 2021 — deepened the challenge at KPERS in terms of meeting obligations on the pension-benefit horizon.“I’m really focused on unfunded liabilities,” Fagg said. “Folks, very seldom have we had this kind of money sitting around. I’m letting you know I know the spot it ought to go.”Sen. Pat Pettey, a Democrat from Kansas City, Kansas, said she was more interested in making use of available state revenue to enhance benefits under the modest KPERS 3 retirement plan offered to public employees since 2015.“I cannot support this recommendation because I think we have to look at the whole picture,” she said. “We can’t underestimate the senior tsunami that is facing us.”House and Senate members on the joint pension committee voted to encourage the 2025 Legislature to study the potential of a fourth infusion of cash to lower the unfunded liability. They decided to ask the Legislature to give thought to altering KPERS 3.The committee agreed to recommend the Legislature once again think about giving KPERS’ retirees a cost-of-living adjustment. The panel said the Legislature ought to research expansion to other KPERS members the deferred retirement program incentivizing fire and law enforcement personnel to stay on the job rather than retire. It might be helpful, for example, in diverting the wave of teacher retirements in Kansas.“I strongly encourage you to keep in mind … any increase in benefits that is not paid for upfront hurts the fund,” said Sen. Jeff Longbine, an Emporia Republican who didn’t seek reelection in 2024.<h2>Tier 3, well, ‘sucks’</h2>There is growing concern among public employees and legislators about the KPERS 3 retirement plan signed into law by GOP Gov. Sam Brownback nearly a decade ago. In an attempt to lower the burden on Kansas taxpayers, the Brownback administration settled on KPERS 3 to substantially lower financial benefits compared to KPERS 1 and KPERS 2.A report produced this year by the Legislature’s auditing unit said KPERS 3 had higher worker contribution requirements, a longer vesting period and lower financial rewards than public retirement plans offered in comparable states. Auditors said a survey of current and former Kansas public employees showed people in KPERS 3 were more likely to leave their job than participants in KPERS 1 or KPERS 2.In 2023, Rep. Sean Tarwater, R-Stilwell, put it this way: “I don’t think you need to do an audit to find out Tier 3 sucks.”Public employees in KPERS 3 were guaranteed 4% annual earnings on their personal account balances, but additional benefits to these city, county or state employees was dependent on performance of the pension system’s investment portfolio. Neither KPERS 1 nor KPERS 2 deposited the investment-return risk directly on the back of public employees in Kansas.Dissatisfaction has prompted proposals to move all KPERS 3 members to KPERS 2, which would transfer financial risk of retirement investments to the state.<h2>$75 million IT overhaul</h2>Meanwhile, the executive director of KPERS said the pension system was undergoing a five-year transition to a new information technology system estimated to cost $75 million.“It’s a massive undertaking,” said Alan Conroy, executive director at KPERS. “We’ve tried to do the prep work — cleaning data, backfilling staff — so we aren’t having staff trying to work full time on the project and doing their full-time, day-to-day jobs.”Rep. Cindy Neighbor, a Shawnee Democrat on the joint committee, said she hoped KPERS secures a modern IT platform without the spider web of problems encountered by the Kansas Department of Labor while reforming the state’s unemployment insurance system.“So far, I think we’ve done the right steps mechanically to have a successful project,” Conroy said. “The ultimate goal, as I tell the staff, is to keep us out of the ditch. We would not want 116,000 retired KPERS members marching on the statehouse because they didn’t get a retirement benefit check because of a failure in the IT system.”<h2>Divestment mandate</h2>Bruce Fink, chief investment officer at KPERS, said the retirement system was in compliance with a new state law mandating divestiture from countries that posed unusual investment risks. The countries targeted by the Legislature were Cuba, Iran, North Korea, Russia, Venezuela and China, including Hong Kong. The law compelled state agencies to complete divestiture transactions by Jan. 1, 2026.“We’ve not identified any trade violations since the act became effective,” Fink said. “We’ve augmented our due-diligence process for new and future investments to confirm that the countries in which potential future managers may invest in will not … be organized in countries of concern.”In response to enactment of the law on July 1, he said KPERS terminated investments in China and Hong Kong. That involved divesting 12 securities in 10 companies valued at $294 million, he said.Fink said KPERS retained 300,000 shares of Norilsk Nickel, Russia’s leading metals mining company. He said trading of the stock was halted in conjunction with Russia’s invasion of Ukraine.“There were sanctions put in place,” he told legislators. “We continue to hold those shares in our accounts, but they are currently valued at zero market value.”

Local