WASHINGTON —On Monday, the Department of Defense (DoD) announced additional security assistance support to meet Ukraine's critical security and defense needs as part of the surge of security assistance the President directed to put Ukraine in the best possible position. This includes the authorization of a Presidential Drawdown Authority (PDA) package, which has an estimated value of $1.25 billion, to provide Ukraine additional capabilities to meet its most urgent needs, including: missiles for air defense; munitions for rocket systems and artillery; and anti-tank weapons.

In addition, DoD announced an approximately $1.22 billion Ukraine Security Assistance Initiative (USAI) package to provide Ukraine with additional air defense, air-to-ground, Unmanned Aerial Systems, and other capabilities to fight Russian aggression.

The capabilities in this announcement include:

Munitions for National Advanced Surface-to-Air Missile Systems (NASAMS); HAWK air defense munitions; Stinger missiles; Counter-Unmanned Aerial Systems (c-UAS) munitions;&nbsp; Ammunition for High Mobility Artillery Rocket Systems (HIMARS);155mm and 105mm artillery ammunition;&nbsp; Air-to-ground munitions; High-speed Anti-radiation missiles (HARMs); Unmanned Aerials Systems (UAS);&nbsp; Javelin and AT-4 anti-armor systems; Tube-launched, Optically guided, Wire-tracked (TOW) missiles; Small arms and ammunition and grenades; Demolitions equipment and munitions; Secure communications equipment; Commercial satellite imagery services; Medical equipment; Clothing and individual equipment; and Spare parts, maintenance and sustainment support, ancillary equipment, services, training, and transportation.

This is the Biden Administration's twenty-third USAI package and seventy-third tranche of equipment to be provided from DoD inventories for Ukraine since August 2021.The United States continues to work together with some 50 Allies and partners through the Ukraine Defense Contact Group and its associated Capability Coalitions to provide the support Ukraine needs to prevail in its fight against Russian aggression.

<figure>
 <img src="https://media.eaglewebservices.com/public/2024/6/1717851301558.png" alt="File photo White House" />
 <figcaption>File photo White House</figcaption>
 </figure>WASHINGTON —On Monday, the Department of Defense (DoD) announced additional security assistance support to meet Ukraine's critical security and defense needs as part of the surge of security assistance the President directed to put Ukraine in the best possible position. This includes the authorization of a Presidential Drawdown Authority (PDA) package, which has an estimated value of $1.25 billion, to provide Ukraine additional capabilities to meet its most urgent needs, including: missiles for air defense; munitions for rocket systems and artillery; and anti-tank weapons.In addition, DoD announced an approximately $1.22 billion Ukraine Security Assistance Initiative (USAI) package to provide Ukraine with additional air defense, air-to-ground, Unmanned Aerial Systems, and other capabilities to fight Russian aggression.The capabilities in this announcement include:Munitions for National Advanced Surface-to-Air Missile Systems (NASAMS); HAWK air defense munitions; Stinger missiles; Counter-Unmanned Aerial Systems (c-UAS) munitions;&nbsp; Ammunition for High Mobility Artillery Rocket Systems (HIMARS);155mm and 105mm artillery ammunition;&nbsp; Air-to-ground munitions; High-speed Anti-radiation missiles (HARMs); Unmanned Aerials Systems (UAS);&nbsp; Javelin and AT-4 anti-armor systems; Tube-launched, Optically guided, Wire-tracked (TOW) missiles; Small arms and ammunition and grenades; Demolitions equipment and munitions; Secure communications equipment; Commercial satellite imagery services; Medical equipment; Clothing and individual equipment; and Spare parts, maintenance and sustainment support, ancillary equipment, services, training, and transportation.This is the Biden Administration's twenty-third USAI package and seventy-third tranche of equipment to be provided from DoD inventories for Ukraine since August 2021.The United States continues to work together with some 50 Allies and partners through the Ukraine Defense Contact Group and its associated Capability Coalitions to provide the support Ukraine needs to prevail in its fight against Russian aggression.

 Read list of $2.5 billion in new weapons U.S. sending to Ukraine

President Joe Biden has scheduled a state funeral in Washington for former President Jimmy Carter on Jan. 9.

Biden also declared Jan. 9 as a National Day of Mourning across the U.S. Carter, the longest-lived former president, died Sunday at his home in Plains, Georgia. He was 100.

Biden also ordered U.S. flags to fly at half-staff for 30 days from Sunday.

Text of the official White House Executive Order is below.

By the authority vested in me as President by the Constitution and the laws of the United States of America, it is hereby ordered as follows:

Section 1.&nbsp; All executive departments and agencies of the Federal Government shall be closed on January 9, 2025, as a mark of respect for James Earl Carter, Jr., the thirty-ninth President of the United States.&nbsp;

Sec. 2.&nbsp; The heads of executive departments and agencies may determine that certain offices and installations of their organizations, or parts thereof, must remain open and that certain employees must report for duty on January 9, 2025, for reasons of national security, defense, or other public need.

Sec. 3.&nbsp; January 9, 2025, shall be considered as falling within the scope of Executive Order 11582 of February 11, 1971, and of 5 U.S.C. 5546 and 6103(b) and other similar statutes insofar as they relate to the pay and leave of employees of the&nbsp;United States.&nbsp;

Sec. 4. &nbsp;The Director of the Office of Personnel Management shall take such actions as may be necessary to implement this order.

Sec. 5. &nbsp;General Provisions. &nbsp;(a) &nbsp;Nothing in this order shall be construed to impair or otherwise affect:

(i)&nbsp; &nbsp;the authority granted by law to an executive department or agency, or the head thereof; or

(ii) &nbsp;the functions of the Director of the Office of&nbsp;Management and Budget relating to budgetary, administrative, or legislative proposals.

&nbsp;&nbsp;&nbsp;&nbsp; (b) &nbsp;This order shall be implemented consistent with applicable law and subject to the availability of appropriations.

&nbsp;&nbsp;&nbsp;&nbsp; (c) &nbsp;This order is not intended to, and does not, create any right or benefit, substantive or procedural, enforceable at law or in equity by any party against the United States, its departments, agencies, or entities, its officers, employees, or agents, or any other person.

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/11/1667594213472.png" alt="Former President Jimmy Carter photo courtesy CSPAN" />
 <figcaption>Former President Jimmy Carter photo courtesy CSPAN</figcaption>
 </figure>President Joe Biden has scheduled a state funeral in Washington for former President Jimmy Carter on Jan. 9.<div><blockquote class="twitter-tweet">WATCH: President Biden complete remarks on death of former President Jimmy Carter. <a href="https://t.co/Sea2QtgMPW">pic.twitter.com/Sea2QtgMPW</a>&mdash; CSPAN (@cspan) <a href="https://twitter.com/cspan/status/1873534289557545352?ref_src=twsrc%5Etfw">December 30, 2024</a></blockquote> <script async src="https://platform.twitter.com/widgets.js" charset="utf-8"></script></div>Biden also declared Jan. 9 as a National Day of Mourning across the U.S. Carter, the longest-lived former president, died Sunday at his home in Plains, Georgia. He was 100.<div><blockquote class="twitter-tweet">President Carter was an extraordinary leader, statesman, and humanitarian. He will be greatly missed. <a href="https://t.co/OamGQ13u9U">pic.twitter.com/OamGQ13u9U</a>&mdash; The White House (@WhiteHouse) <a href="https://twitter.com/WhiteHouse/status/1873745890105561445?ref_src=twsrc%5Etfw">December 30, 2024</a></blockquote> <script async src="https://platform.twitter.com/widgets.js" charset="utf-8"></script></div>Biden also ordered U.S. flags to fly at half-staff for 30 days from Sunday.Text of the official White House Executive Order is below.By the authority vested in me as President by the Constitution and the laws of the United States of America, it is hereby ordered as follows:Section 1.&nbsp; All executive departments and agencies of the Federal Government shall be closed on January 9, 2025, as a mark of respect for James Earl Carter, Jr., the thirty-ninth President of the United States.&nbsp;Sec. 2.&nbsp; The heads of executive departments and agencies may determine that certain offices and installations of their organizations, or parts thereof, must remain open and that certain employees must report for duty on January 9, 2025, for reasons of national security, defense, or other public need.Sec. 3.&nbsp; January 9, 2025, shall be considered as falling within the scope of Executive Order 11582 of February 11, 1971, and of 5 U.S.C. 5546 and 6103(b) and other similar statutes insofar as they relate to the pay and leave of employees of the&nbsp;United States.&nbsp;Sec. 4. &nbsp;The Director of the Office of Personnel Management shall take such actions as may be necessary to implement this order.Sec. 5. &nbsp;General Provisions. &nbsp;(a) &nbsp;Nothing in this order shall be construed to impair or otherwise affect:(i)&nbsp; &nbsp;the authority granted by law to an executive department or agency, or the head thereof; or(ii) &nbsp;the functions of the Director of the Office of&nbsp;Management and Budget relating to budgetary, administrative, or legislative proposals.&nbsp;&nbsp;&nbsp;&nbsp; (b) &nbsp;This order shall be implemented consistent with applicable law and subject to the availability of appropriations.&nbsp;&nbsp;&nbsp;&nbsp; (c) &nbsp;This order is not intended to, and does not, create any right or benefit, substantive or procedural, enforceable at law or in equity by any party against the United States, its departments, agencies, or entities, its officers, employees, or agents, or any other person.

Most federal employees will have Jan. 9 off in observance of Jimmy Carter

Lincoln, Neb. – Joint law enforcement effort leads to arrest of a murder suspect Saturday near Goehner, Nebraska.&nbsp;

The Nebraska State Patrol arrested Alberto Perez-Millian on December 28, 2024, after receiving credible information from the U.S. Marshal Service’s Metro Fugitive Task Force that the suspect&nbsp; was traveling through Nebraska on Interstate 80.&nbsp;

Perez-Millian is wanted by the Arlington Police Department in Texas in connection with a&nbsp; murder investigation.&nbsp;

The Metro Fugitive Task Force coordinated efforts with the Nebraska State Patrol in locating and&nbsp; apprehending Perez-Millian. Perez-Millian was taken into custody without incident.&nbsp;

The U.S. Marshals Service extends its gratitude to the Nebraska State Patrol for their immediate&nbsp; response and assistance with this arrest.&nbsp;

Perez-Millian remains in custody in the Seward County Jail in Seward, Nebraska pending further legal proceedings.&nbsp;

Additional information can be found at http://www.usmarshals.gov.&nbsp;

U.S. MarshalsLincoln, Neb. – Joint law enforcement effort leads to arrest of a murder suspect Saturday near Goehner, Nebraska.&nbsp;The Nebraska State Patrol arrested Alberto Perez-Millian on December 28, 2024, after receiving credible information from the U.S. Marshal Service’s Metro Fugitive Task Force that the suspect&nbsp; was traveling through Nebraska on Interstate 80.&nbsp;Perez-Millian is wanted by the Arlington Police Department in Texas in connection with a&nbsp; murder investigation.&nbsp;<figure>
 <img src="https://media.eaglewebservices.com/public/2024/12/1735655661063.png" alt="Alberto Perez-Millan (courtesy of Seward County Inmate Roster)" />
 <figcaption>Alberto Perez-Millan (courtesy of Seward County Inmate Roster)</figcaption>
 </figure>The Metro Fugitive Task Force coordinated efforts with the Nebraska State Patrol in locating and&nbsp; apprehending Perez-Millian. Perez-Millian was taken into custody without incident.&nbsp;The U.S. Marshals Service extends its gratitude to the Nebraska State Patrol for their immediate&nbsp; response and assistance with this arrest.&nbsp;Perez-Millian remains in custody in the Seward County Jail in Seward, Nebraska pending further legal proceedings.&nbsp;Additional information can be found at http://www.usmarshals.gov.&nbsp;

Nebraska State Patrol and U.S. Marshal Service Apprehend Murder Suspect in Nebraska 

<a href="https://nebraskaexaminer.com/briefs/nebraskans-ranked-behind-one-other-state-in-online-christmas-shopping-study-shows/">Nebraska Examiner</a>

LINCOLN —&nbsp;Nebraska was No. 2 among states with the biggest thirst for online Christmas shopping, according to a study by an online coupon platform.

Coupon Mister used a range of key search terms like “Online Christmas sales” and “Christmas shopping online” to determine interest and then ranked states by search intensity (the average number of searches per 10,000 residents).

Nebraska and No. 1 West Virginia were the only states to score above 70 for search intensity. For the study, Coupon Mister analyzed Google Trends data across the U.S., covering search trends from late 2022 to early December this year.

Researchers said that while urban hubs such as Omaha and Lincoln offer a range of options for shoppers, Nebraskans in rural areas benefit significantly from online shopping as it saves them long trips to stores and retail centers.

As for popular online search terms among Nebraskans, “Best Christmas deals” was tops.

“Trends tell you what’s working in real time, and companies that pay attention can pivot quickly to deliver what customers want,” says Fred Harrington, CEO of&nbsp;<a href="https://couponmister.com/" target="_blank">Coupon Mister</a>, which provides access to discount codes and deals.

He said that shoppers today expect brands to anticipate their needs, especially when time is tight, like around the busy holiday season.&nbsp;

“By studying these trends, businesses can fine-tune their holiday campaigns. That might mean launching promotions earlier to capture those who plan way in advance or optimizing mobile experiences for last-minute buyers,” he said.

Following West Virginia and Nebraska for states that shop from the comfort of their couches were New Hampshire, Delaware, Alabama, Maine, Kentucky, Montana, Arkansas and Missouri.<a href="https://nebraskaexaminer.com/subscribe"></a>

Cindy Gonzalez<a href="https://nebraskaexaminer.com/briefs/nebraskans-ranked-behind-one-other-state-in-online-christmas-shopping-study-shows/">Nebraska Examiner</a>LINCOLN —&nbsp;Nebraska was No. 2 among states with the biggest thirst for online Christmas shopping, according to a study by an online coupon platform.Coupon Mister used a range of key search terms like “Online Christmas sales” and “Christmas shopping online” to determine interest and then ranked states by search intensity (the average number of searches per 10,000 residents).Nebraska and No. 1 West Virginia were the only states to score above 70 for search intensity. For the study, Coupon Mister analyzed Google Trends data across the U.S., covering search trends from late 2022 to early December this year.Researchers said that while urban hubs such as Omaha and Lincoln offer a range of options for shoppers, Nebraskans in rural areas benefit significantly from online shopping as it saves them long trips to stores and retail centers.As for popular online search terms among Nebraskans, “Best Christmas deals” was tops.“Trends tell you what’s working in real time, and companies that pay attention can pivot quickly to deliver what customers want,” says Fred Harrington, CEO of&nbsp;<a href="https://couponmister.com/" target="_blank">Coupon Mister</a>, which provides access to discount codes and deals.He said that shoppers today expect brands to anticipate their needs, especially when time is tight, like around the busy holiday season.&nbsp;“By studying these trends, businesses can fine-tune their holiday campaigns. That might mean launching promotions earlier to capture those who plan way in advance or optimizing mobile experiences for last-minute buyers,” he said.Following West Virginia and Nebraska for states that shop from the comfort of their couches were New Hampshire, Delaware, Alabama, Maine, Kentucky, Montana, Arkansas and Missouri.<a href="https://nebraskaexaminer.com/subscribe"></a>

Nebraskans Ranks Behind Only One State in Online Christmas Shopping, Study Shows

2024 was a productive year for Alzheimer’s disease and dementia research, including advancements in diagnosis, treatment, and risk management. Here are five significant discoveries from this year:

U.S. FDA approves third new drug that slows the course of Alzheimer’s disease

In July 2024, people living with early Alzheimer’s and organizations such as the Alzheimer’s Association celebrated FDA approval of Kisunla, the third approval since 2021 of a treatment that slows progression and changes the underlying course of the disease.

Alzheimer’s Association president and CEO, Dr. Joanne Pike said, “This is real progress. [This FDA] approval allows people more options and greater opportunity to have more time. Having multiple treatment options is the kind of advancement we’ve all been waiting for.”

In this new era of treatment, there is an urgent need to better understand how new and future Alzheimer’s therapies work in real-world settings. That way, we can better understand their long-term health and safety outcomes in everyday settings. The&nbsp;<a href="https://www.alz-net.org/about-alz-net" target="_blank">Alzheimer’s Network for Treatment and Diagnostics</a>&nbsp;(ALZ-NET) is a first-of-its-kind Alzheimer’s network dedicated to tracking real-world diagnostic and treatment outcomes. ALZ-NET also provides ongoing education and resources for clinicians, patients and families, helping them stay informed about the latest developments in Alzheimer's research and care.

Blood tests for Alzheimer’s could improve accuracy of diagnosis and speed access to treatment

Highly accurate blood tests for Alzheimer’s are moving closer to broader use in physician’s offices. Research reported this year suggests they may highly improve the accuracy of diagnosis and provide a quicker path to research participation and treatment.

Dementia is often underdiagnosed — and if it is diagnosed by a clinician, many people are unaware or uninformed of their diagnosis. Blood tests for Alzheimer’s are demonstrating in research that they could significantly improve a clinician’s accuracy and confidence, provide greater accessibility and a reason for more communication.

Blood tests that accurately and reliably detect Alzheimer’s-related brain changes signal a shift to simpler, more accurate and earlier detection and diagnosis, potentially superseding current methods that are expensive, invasive and not always accessible.

In one study reported this year, a specific blood test was around 90% accurate in identifying Alzheimer’s in patients with cognitive symptoms seen in primary care and at specialized memory care clinics. Other research suggests that blood tests, once they are validated, could enhance recruitment for Alzheimer’s clinical trials and slash wait times for Alzheimer’s disease assessment. This research was funded in part by the Alzheimer’s Association.

Individuals and caregivers want more support after a dementia diagnosis

Following a dementia diagnosis, individuals and their care partners want and need help navigating the complex health care system. A<a href="https://www.alz.org/media/Documents/alzheimers-facts-and-figures-special-report.pdf" target="_blank">&nbsp;</a><a href="https://www.alz.org/media/Documents/alzheimers-facts-and-figures-special-report.pdf" target="_blank">2024 Alzheimer’s Association survey</a>&nbsp;revealed that 97% of dementia caregivers say they would find these services helpful. The survey found that a majority of dementia caregivers (70%) report that coordination of care is stressful.

In July, the Centers for Medicare &amp; Medicaid Services launched an eight-year pilot program in dementia care management. The Guiding an Improved Dementia Experience (GUIDE) model works with health systems and providers to deliver supportive services to people living with dementia. The primary aims of GUIDE are to (1) improve quality of life for people living with dementia, (2) reduce strain on their unpaid caregivers and (3) enable people living with dementia to remain in their homes and communities.

The Alzheimer’s Association is participating in GUIDE. The new&nbsp;<a href="https://ripplcare.com/alz/" target="_blank">Dementia Care Navigation Service</a>, powered by Rippl and the Alzheimer’s Association, is currently available in Illinois, Missouri, Texas and Washington. The service will roll out in more states in 2025 and beyond.

Wildfire smoke raises risk of dementia more than other air pollution

Research has found that exposure to air pollution is associated with increased risk of dementia. But a new study reported at&nbsp;<a href="https://aaic.alz.org/releases-2024/exposure-wildfire-smoke-raises-dementia-risk.asp" target="_blank">AAIC 2024</a>&nbsp;suggests that breathing in wildfire smoke increases the risk of being diagnosed with dementia more than other types of air pollution. These results come from a decade-long study of more than 1.2 million people in southern California.

The study says air pollution produced by wildfires now accounts for more than 70% of total particulate exposure on poor air quality days in California and calls it “a real problem.” The findings were most pronounced among individuals from minoritized groups and in high poverty areas.

Air pollution produced by wildfires might be more hazardous to health because: it is produced at higher temperatures, contains a greater concentration of toxic chemicals and, on average, is smaller in diameter than other sources. More research needs to be done to determine the exact mechanisms.

Scientists define Alzheimer’s by the physical changes in the brain

A group of scientists and clinicians convened by the Alzheimer’s Association published&nbsp;<a href="https://alz-journals.onlinelibrary.wiley.com/doi/10.1002/alz.13859" target="_blank">updated criteria for diagnosis and staging of Alzheimer’s</a>&nbsp;based on the physical changes that happen in the brain due to the disease — not solely the well-known outward symptoms, such as memory loss.

Defining diseases by biology has long been standard in many areas of medicine — including cancer, heart disease and diabetes. The new publication defines Alzheimer’s as a biological process that begins with brain changes before people exhibit memory and thinking problems. The authors state that progression and expansion of these changes lead to the later appearance of symptoms, such as memory loss, disorientation, trouble with planning or organizing, and mental confusion.

To learn more about Alzheimer’s disease and dementia research advances, plus available care, information and support resources, visit&nbsp;<a href="http://alz.org/Nebraska" target="_blank">alz.org/Nebraska</a>&nbsp;or call our 24/7 Helpline (800.272.3900).

Jenna Hynek&nbsp;Alzheimer's Association&nbsp;2024 was a productive year for Alzheimer’s disease and dementia research, including advancements in diagnosis, treatment, and risk management. Here are five significant discoveries from this year:U.S. FDA approves third new drug that slows the course of Alzheimer’s diseaseIn July 2024, people living with early Alzheimer’s and organizations such as the Alzheimer’s Association celebrated FDA approval of Kisunla, the third approval since 2021 of a treatment that slows progression and changes the underlying course of the disease.Alzheimer’s Association president and CEO, Dr. Joanne Pike said, “This is real progress. [This FDA] approval allows people more options and greater opportunity to have more time. Having multiple treatment options is the kind of advancement we’ve all been waiting for.”In this new era of treatment, there is an urgent need to better understand how new and future Alzheimer’s therapies work in real-world settings. That way, we can better understand their long-term health and safety outcomes in everyday settings. The&nbsp;<a href="https://www.alz-net.org/about-alz-net" target="_blank">Alzheimer’s Network for Treatment and Diagnostics</a>&nbsp;(ALZ-NET) is a first-of-its-kind Alzheimer’s network dedicated to tracking real-world diagnostic and treatment outcomes. ALZ-NET also provides ongoing education and resources for clinicians, patients and families, helping them stay informed about the latest developments in Alzheimer's research and care.Blood tests for Alzheimer’s could improve accuracy of diagnosis and speed access to treatmentHighly accurate blood tests for Alzheimer’s are moving closer to broader use in physician’s offices. Research reported this year suggests they may highly improve the accuracy of diagnosis and provide a quicker path to research participation and treatment.Dementia is often underdiagnosed — and if it is diagnosed by a clinician, many people are unaware or uninformed of their diagnosis. Blood tests for Alzheimer’s are demonstrating in research that they could significantly improve a clinician’s accuracy and confidence, provide greater accessibility and a reason for more communication.Blood tests that accurately and reliably detect Alzheimer’s-related brain changes signal a shift to simpler, more accurate and earlier detection and diagnosis, potentially superseding current methods that are expensive, invasive and not always accessible.In one study reported this year, a specific blood test was around 90% accurate in identifying Alzheimer’s in patients with cognitive symptoms seen in primary care and at specialized memory care clinics. Other research suggests that blood tests, once they are validated, could enhance recruitment for Alzheimer’s clinical trials and slash wait times for Alzheimer’s disease assessment. This research was funded in part by the Alzheimer’s Association.Individuals and caregivers want more support after a dementia diagnosisFollowing a dementia diagnosis, individuals and their care partners want and need help navigating the complex health care system. A<a href="https://www.alz.org/media/Documents/alzheimers-facts-and-figures-special-report.pdf" target="_blank">&nbsp;</a><a href="https://www.alz.org/media/Documents/alzheimers-facts-and-figures-special-report.pdf" target="_blank">2024 Alzheimer’s Association survey</a>&nbsp;revealed that 97% of dementia caregivers say they would find these services helpful. The survey found that a majority of dementia caregivers (70%) report that coordination of care is stressful.In July, the Centers for Medicare &amp; Medicaid Services launched an eight-year pilot program in dementia care management. The Guiding an Improved Dementia Experience (GUIDE) model works with health systems and providers to deliver supportive services to people living with dementia. The primary aims of GUIDE are to (1) improve quality of life for people living with dementia, (2) reduce strain on their unpaid caregivers and (3) enable people living with dementia to remain in their homes and communities.The Alzheimer’s Association is participating in GUIDE. The new&nbsp;<a href="https://ripplcare.com/alz/" target="_blank">Dementia Care Navigation Service</a>, powered by Rippl and the Alzheimer’s Association, is currently available in Illinois, Missouri, Texas and Washington. The service will roll out in more states in 2025 and beyond.Wildfire smoke raises risk of dementia more than other air pollutionResearch has found that exposure to air pollution is associated with increased risk of dementia. But a new study reported at&nbsp;<a href="https://aaic.alz.org/releases-2024/exposure-wildfire-smoke-raises-dementia-risk.asp" target="_blank">AAIC 2024</a>&nbsp;suggests that breathing in wildfire smoke increases the risk of being diagnosed with dementia more than other types of air pollution. These results come from a decade-long study of more than 1.2 million people in southern California.The study says air pollution produced by wildfires now accounts for more than 70% of total particulate exposure on poor air quality days in California and calls it “a real problem.” The findings were most pronounced among individuals from minoritized groups and in high poverty areas.Air pollution produced by wildfires might be more hazardous to health because: it is produced at higher temperatures, contains a greater concentration of toxic chemicals and, on average, is smaller in diameter than other sources. More research needs to be done to determine the exact mechanisms.Scientists define Alzheimer’s by the physical changes in the brainA group of scientists and clinicians convened by the Alzheimer’s Association published&nbsp;<a href="https://alz-journals.onlinelibrary.wiley.com/doi/10.1002/alz.13859" target="_blank">updated criteria for diagnosis and staging of Alzheimer’s</a>&nbsp;based on the physical changes that happen in the brain due to the disease — not solely the well-known outward symptoms, such as memory loss.Defining diseases by biology has long been standard in many areas of medicine — including cancer, heart disease and diabetes. The new publication defines Alzheimer’s as a biological process that begins with brain changes before people exhibit memory and thinking problems. The authors state that progression and expansion of these changes lead to the later appearance of symptoms, such as memory loss, disorientation, trouble with planning or organizing, and mental confusion.To learn more about Alzheimer’s disease and dementia research advances, plus available care, information and support resources, visit&nbsp;<a href="http://alz.org/Nebraska" target="_blank">alz.org/Nebraska</a>&nbsp;or call our 24/7 Helpline (800.272.3900).

Five Things We Learned About Alzheimer's in 2024

&nbsp;(Lincoln, Neb.)&nbsp;&nbsp;— Investigators with the Nebraska State Patrol have arrested one person after locating firearms and explosive devices during an investigation in Saunders County.

Thursday, December 26, investigators served a search warrant at a residence in Valparaiso. During the search, investigators located a shotgun and a rifle. The shotgun was confirmed to be stolen. They also located nine explosive devices and a small amount of controlled substances.

The resident, Booker Holloway, 39, was arrested for possession of a firearm by a prohibited person, possession of a stolen firearm, possession of a controlled substance, delivery of a controlled substance, and possession of explosive devices. He was lodged in Saunders County Jail.

Cody ThomasNebraska State Patrol&nbsp;(Lincoln, Neb.)&nbsp;&nbsp;— Investigators with the Nebraska State Patrol have arrested one person after locating firearms and explosive devices during an investigation in Saunders County.Thursday, December 26, investigators served a search warrant at a residence in Valparaiso. During the search, investigators located a shotgun and a rifle. The shotgun was confirmed to be stolen. They also located nine explosive devices and a small amount of controlled substances.The resident, Booker Holloway, 39, was arrested for possession of a firearm by a prohibited person, possession of a stolen firearm, possession of a controlled substance, delivery of a controlled substance, and possession of explosive devices. He was lodged in Saunders County Jail.

Saunders County Search Reveals Firearms, Explosives

ATLANTA&nbsp; — Jimmy Carter, 39th&nbsp;president of the United States and winner of the 2002 Nobel Peace Prize, died peacefully Sunday, Dec. 29, at his home in Plains, Georgia, surrounded by his family. He was 100, the longest-lived president in U.S. history, according to a statement from the Carter Center.

President Carter is survived by his children — Jack, Chip, Jeff, and Amy; 11 grandchildren; and 14 great-grandchildren. He was preceded in death by his beloved wife, Rosalynn, and one grandchild.

“My father was a hero, not only to me but to everyone who believes in peace, human rights, and unselfish love,” said Chip Carter, the former president’s son. “My brothers, sister, and I shared him with the rest of the world through these common beliefs.&nbsp;The world is our family because of the way he brought people together, and we thank you for honoring his memory by continuing to live these shared beliefs.”

There will be public observances in Atlanta and Washington, D.C., followed by a private interment in Plains, Georgia.&nbsp;The final arrangements for President Carter’s state funeral, including all public events and motorcade routes, are still pending.&nbsp;The schedule will be released by the Joint Task Force-National Capital Region at&nbsp;

<a href="https://nam04.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.usstatefuneral.mdw.army.mil%2F&amp;data=05%7C02%7Cnina.pardo%40cartercenter.org%7C91568bb26a924c33adea08dd284e71ad%7C16decddb28ac4bea8fc95844aadea669%7C0%7C0%7C638711039552440092%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=u%2Fooghv5DQB83sHXyE%2FmcCnAz1Gx3ADasqNA3FmcCzI%3D&amp;reserved=0">www.usstatefuneral.mdw.army.mil</a>.

Members of the public are encouraged to visit the official tribute website to the life of President Carter at&nbsp;<a href="https://nam04.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.jimmycartertribute.org%2F&amp;data=05%7C02%7Cnina.pardo%40cartercenter.org%7C91568bb26a924c33adea08dd284e71ad%7C16decddb28ac4bea8fc95844aadea669%7C0%7C0%7C638711039552458792%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=%2BL7wuK9%2BVXZ9gaA9dPs1umaY5zYLqBBGytTSjnf%2FE3M%3D&amp;reserved=0">www.jimmycartertribute.org</a>. This site includes the official online condolence book as well as print and visual biographical materials commemorating his life.

The Carter family has asked that in lieu of flowers, donations be made to The Carter Center, 453 John Lewis Freedom Parkway N.E., Atlanta, GA 30307.

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/11/1667594213472.png" alt="Jimmy Carter photo courtesy CSPAN" />
 <figcaption>Jimmy Carter photo courtesy CSPAN</figcaption>
 </figure>ATLANTA&nbsp; — Jimmy Carter, 39th&nbsp;president of the United States and winner of the 2002 Nobel Peace Prize, died peacefully Sunday, Dec. 29, at his home in Plains, Georgia, surrounded by his family. He was 100, the longest-lived president in U.S. history, according to a statement from the Carter Center.President Carter is survived by his children — Jack, Chip, Jeff, and Amy; 11 grandchildren; and 14 great-grandchildren. He was preceded in death by his beloved wife, Rosalynn, and one grandchild.“My father was a hero, not only to me but to everyone who believes in peace, human rights, and unselfish love,” said Chip Carter, the former president’s son. “My brothers, sister, and I shared him with the rest of the world through these common beliefs.&nbsp;The world is our family because of the way he brought people together, and we thank you for honoring his memory by continuing to live these shared beliefs.”There will be public observances in Atlanta and Washington, D.C., followed by a private interment in Plains, Georgia.&nbsp;The final arrangements for President Carter’s state funeral, including all public events and motorcade routes, are still pending.&nbsp;The schedule will be released by the Joint Task Force-National Capital Region at&nbsp;<a href="https://nam04.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.usstatefuneral.mdw.army.mil%2F&amp;data=05%7C02%7Cnina.pardo%40cartercenter.org%7C91568bb26a924c33adea08dd284e71ad%7C16decddb28ac4bea8fc95844aadea669%7C0%7C0%7C638711039552440092%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=u%2Fooghv5DQB83sHXyE%2FmcCnAz1Gx3ADasqNA3FmcCzI%3D&amp;reserved=0">www.usstatefuneral.mdw.army.mil</a>.Members of the public are encouraged to visit the official tribute website to the life of President Carter at&nbsp;<a href="https://nam04.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.jimmycartertribute.org%2F&amp;data=05%7C02%7Cnina.pardo%40cartercenter.org%7C91568bb26a924c33adea08dd284e71ad%7C16decddb28ac4bea8fc95844aadea669%7C0%7C0%7C638711039552458792%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=%2BL7wuK9%2BVXZ9gaA9dPs1umaY5zYLqBBGytTSjnf%2FE3M%3D&amp;reserved=0">www.jimmycartertribute.org</a>. This site includes the official online condolence book as well as print and visual biographical materials commemorating his life.The Carter family has asked that in lieu of flowers, donations be made to The Carter Center, 453 John Lewis Freedom Parkway N.E., Atlanta, GA 30307.

Jimmy Carter, 39th US President, Dead at 100

In the middle of the holiday season, a Mega Millions® ticket-holder in California has a lot to celebrate! A single ticket sold in the state matched all six numbers drawn on December 27 – the white balls 3, 7, 37, 49 and 55, plus the gold Mega Ball 6. 

The jackpot is worth an estimated $1.22 billion ($549.7 million cash); it’s the fifth-largest Mega Millions jackpot in history, and the seventh Mega Millions jackpot greater than $1 billion. The winning ticket was sold in Cottonwood, Calif. “Congratulations to our $1.22 billion jackpot winner from California,” said Joshua Johnston, lead director for the Mega Millions Consortium. “What an amazing present this holiday season!

 At an incredibly special time of year, this is both an incredibly special moment for our winner, and for all the great organizations and causes that benefit from lottery ticket sales around the country. 

Thank you to everyone who plays. Because of you, we have winners all around the country taking home cash prizes both big and small, and we have educational causes, parks and many other great organizations benefiting as well. Thank you and congratulations to all our winners.

”There were more than 31.4 million winning tickets across all prize tiers during this 31-drawing run, which began after the last jackpot was won in Texas on September 10. 

These include 65 second-tier prizes of $1 million or more, won in 26 different jurisdictions from coast to coast: Arizona, Arkansas, California, Connecticut, Florida, Illinois, Indiana, Louisiana, Maryland, Massachusetts, Michigan, Minnesota, Missouri, New Jersey, New York, North Carolina, Ohio, Oklahoma, Oregon, Pennsylvania, Tennessee, Texas, Vermont, Virginia, Wisconsin and Wyoming.

The December 27 drawing alone produced 5,691,299 winning tickets across all prize tiers, in addition to the jackpot-winning ticket. Five tickets matched the five white balls to win the game’s second-tier prize; two were sold in California, and one each in Arizona, Missouri and Texas. Across the country, 157 tickets matched four white balls plus the Mega Ball to win the game’s third-tier prize. 

Twenty-eight are worth $30,000 each because they included the optional Megaplier (available in most states with an extra $1 purchase), which was 3X Friday night. 

The other 129 third-tier winning tickets take home the standard $10,000 each. Note: Non-jackpot prize amounts in California will vary, as they are calculated on a pari-mutuel basis. It’s only the fourth Mega Millions jackpot won in 2024, and with only one more drawing this year, odds are that the year will end with the fewest jackpots won in any year since the game began in 2002. 

In addition to the $810 million Texas win on September 10, a $552 million windfall went to an Illinois online player on June 4 (the largest lottery prize ever won with an online ticket purchase), and a huge $1.128 billion prize was won in New Jersey on March 26.<a href="https://www.megamillions.com/About/Jackpot-History.aspx">See the complete Mega Millions jackpot history.</a>&nbsp;The jackpot for the next drawing on Tuesday, December 31, resets to its current starting value of $20 million ($9.0 million cash).

There has never been a Mega Millions jackpot win on New Year’s Eve. Mega Millions is the only lottery game that has produced seven jackpot wins exceeding $1 billion each – all in different states. South Carolina was the first in 2018, followed by Michigan in 2021, Illinois in 2022, Maine and Florida in 2023, New Jersey last March and now California. The Florida prize on August 8, 2023, is the game’s current record jackpot at $1.602 billion. Tickets are sold in 45 states, Washington, D.C., and the U.S. Virgin Islands. Tickets are $2 each; in most jurisdictions, players can add the Megaplier for an additional $1 to multiply their non-jackpot prizes. 

Half of the proceeds from the sale of each Mega Millions ticket remains in the state where the ticket was sold, where the money supports designated good causes and retailer commissions.

Drawings are conducted at 11 p.m. Eastern Time on Tuesdays and Fridays in Atlanta, Georgia. The overall odds of winning any Mega Millions prize are 1 in 24; the odds of winning the jackpot are 1 in 302,575,350.

Mega MillionsIn the middle of the holiday season, a Mega Millions® ticket-holder in California has a lot to celebrate! A single ticket sold in the state matched all six numbers drawn on December 27 – the white balls 3, 7, 37, 49 and 55, plus the gold Mega Ball 6. The jackpot is worth an estimated $1.22 billion ($549.7 million cash); it’s the fifth-largest Mega Millions jackpot in history, and the seventh Mega Millions jackpot greater than $1 billion. The winning ticket was sold in Cottonwood, Calif. “Congratulations to our $1.22 billion jackpot winner from California,” said Joshua Johnston, lead director for the Mega Millions Consortium. “What an amazing present this holiday season! At an incredibly special time of year, this is both an incredibly special moment for our winner, and for all the great organizations and causes that benefit from lottery ticket sales around the country. Thank you to everyone who plays. Because of you, we have winners all around the country taking home cash prizes both big and small, and we have educational causes, parks and many other great organizations benefiting as well. Thank you and congratulations to all our winners.”There were more than 31.4 million winning tickets across all prize tiers during this 31-drawing run, which began after the last jackpot was won in Texas on September 10. These include 65 second-tier prizes of $1 million or more, won in 26 different jurisdictions from coast to coast: Arizona, Arkansas, California, Connecticut, Florida, Illinois, Indiana, Louisiana, Maryland, Massachusetts, Michigan, Minnesota, Missouri, New Jersey, New York, North Carolina, Ohio, Oklahoma, Oregon, Pennsylvania, Tennessee, Texas, Vermont, Virginia, Wisconsin and Wyoming.The December 27 drawing alone produced 5,691,299 winning tickets across all prize tiers, in addition to the jackpot-winning ticket. Five tickets matched the five white balls to win the game’s second-tier prize; two were sold in California, and one each in Arizona, Missouri and Texas. Across the country, 157 tickets matched four white balls plus the Mega Ball to win the game’s third-tier prize. Twenty-eight are worth $30,000 each because they included the optional Megaplier (available in most states with an extra $1 purchase), which was 3X Friday night. The other 129 third-tier winning tickets take home the standard $10,000 each. Note: Non-jackpot prize amounts in California will vary, as they are calculated on a pari-mutuel basis. It’s only the fourth Mega Millions jackpot won in 2024, and with only one more drawing this year, odds are that the year will end with the fewest jackpots won in any year since the game began in 2002. In addition to the $810 million Texas win on September 10, a $552 million windfall went to an Illinois online player on June 4 (the largest lottery prize ever won with an online ticket purchase), and a huge $1.128 billion prize was won in New Jersey on March 26.<a href="https://www.megamillions.com/About/Jackpot-History.aspx">See the complete Mega Millions jackpot history.</a>&nbsp;The jackpot for the next drawing on Tuesday, December 31, resets to its current starting value of $20 million ($9.0 million cash). There has never been a Mega Millions jackpot win on New Year’s Eve. Mega Millions is the only lottery game that has produced seven jackpot wins exceeding $1 billion each – all in different states. South Carolina was the first in 2018, followed by Michigan in 2021, Illinois in 2022, Maine and Florida in 2023, New Jersey last March and now California. The Florida prize on August 8, 2023, is the game’s current record jackpot at $1.602 billion. Tickets are sold in 45 states, Washington, D.C., and the U.S. Virgin Islands. Tickets are $2 each; in most jurisdictions, players can add the Megaplier for an additional $1 to multiply their non-jackpot prizes. Half of the proceeds from the sale of each Mega Millions ticket remains in the state where the ticket was sold, where the money supports designated good causes and retailer commissions.Drawings are conducted at 11 p.m. Eastern Time on Tuesdays and Fridays in Atlanta, Georgia. The overall odds of winning any Mega Millions prize are 1 in 24; the odds of winning the jackpot are 1 in 302,575,350.

Mega Millions: Winning ticket for $1.22 billion lottery jackpot sold

The former Missouri Congressman and auctioneer advertises his credential as a certified tax and business advisor

BY:&nbsp;<a href="https://missouriindependent.com/author/jeremy-kohler/">JEREMY KOHLER</a>&nbsp;AND&nbsp;<a href="https://missouriindependent.com/author/alexmierjeski/">ALEX MIERJESKI</a>&nbsp;

ProPublica is a Pulitzer Prize-winning investigative newsroom. Sign up for&nbsp;<a href="https://www.propublica.org/newsletters/the-big-story?source=reprint&amp;placement=top-note" target="_blank">The Big Story newsletter</a>&nbsp;to receive stories like this one in your inbox.

Former U.S. Rep. Billy Long of Missouri, whom President-elect Donald Trump has named his nominee to head the IRS, touts his expertise in tax matters.

He advertises his credential as a certified tax and business advisor, and he adds CTBA to his name on his X profile. That profile encourages people to message him to “save 40% on your taxes.”

But tax experts told ProPublica that they have never heard of CTBA as a credential in the tax profession. The designation is offered by a small Florida firm, Excel Empire, which was established just two years ago and only requires attendance at a three-day seminar. That is in stark contrast to the 150 credit hours and the rigorous exams required to become a certified public accountant, a standard certification for tax accountants.

In most tax cases, only lawyers, CPAs and enrolled agents — federally authorized tax practitioners — can represent taxpayers at the IRS.

“The cost of relying on tax advice from somebody that is solely focused on minimizing the tax liabilities that you have — as opposed to somebody that’s focused on both minimizing the tax liabilities and complying with the tax law — can be extraordinarily high if you are found to be in violation of the standards,” said Nathan Goldman, an associate professor of accounting at North Carolina State University.

Excel Empire’s three-day certification course has been advertised for as much as $30,000;&nbsp;<a href="https://ctba.excelempire.com/live-sales" target="_blank">its upcoming session is advertised at $4,997</a>. Matthew Pearson, one of its founders,&nbsp;<a href="https://www.youtube.com/watch?v=jUy-3pcse8I" target="_blank">said this summer in a podcast</a>&nbsp;that about 135 people have earned the CTBA designation, which the firm designed to help people without tax backgrounds to become advisors.

Nina Olson, a prominent taxpayer advocate, said that the modern tax industry has seen “a proliferation of different groups and entities that are providing tax advice” and that consumers have no way of knowing who is competent.

“It could just be that you’ve taken a very short course, and paid a large fee for that course, and that gives you the ability to put some initials after your name,” said Olson, who served as the IRS’ national taxpayer advocate from 2001 to 2019. She is now executive director of the Center for Taxpayer Rights, a Washington-based nonprofit that promotes fairness and access to justice in tax systems.

Tax experts said that Long’s years of experience as a real estate agent and as an auctioneer — before spending a dozen years in Congress — pales next to the deep experience in tax policy or management of the people who have held the job. For instance, the current IRS commissioner, Danny Werfel, previously served as acting IRS commissioner and held leadership roles at the Office of Management and Budget. He also worked in the private sector as a managing director at Boston Consulting Group.

Long’s experience in the tax world has been more narrowly focused. In the two years since he left Congress, he worked to bring in customers for at least two firms that marketed the&nbsp;<a href="https://www.irs.gov/coronavirus/employee-retention-credit" target="_blank">employee retention credit</a>&nbsp;— a pandemic-era benefit designed to support businesses that kept workers despite revenue losses or disruptions caused by COVID-19.

The credit also attracted fraud, eventually landing on the IRS’ “<a href="https://www.irs.gov/newsroom/dirty-dozen" target="_blank">worst of the worst</a>” list for tax scams. Two Democrats on the Senate Finance Committee on Wednesday announced an investigation into the firms, noting Long had neither a “background in tax preparation nor any credential as a licensed accountant, attorney or enrolled agent.”

<a href="https://home.treasury.gov/system/files/136/ERC-COVID-Snapshot-5.7.21_full-text.pdf" target="_blank">Worth up to $28,000 per employee</a>, the credit was available for the 2020 and 2021 tax years and has been widely used by both for-profit companies and nonprofit organizations across the country. However, the IRS&nbsp;<a href="https://www.irs.gov/newsroom/dirty-dozen-beware-of-aggressive-promoters-who-dupe-taxpayers-into-making-questionable-employee-retention-credit-claims-risks-continue-for-small-businesses-special-withdrawal-program-remains-available" target="_blank">raised significant concerns</a>&nbsp;about aggressive promoters pushing ineligible businesses to file questionable claims. Red flags included inflated payroll numbers, claims for all quarters without proper eligibility or citing minor government orders that did not directly impact business operations.

The IRS says it has recovered over $1 billion from businesses that voluntarily reported improper claims. And it has launched hundreds of criminal investigations to try to recoup what it says could be billions of dollars more.

In a prepared statement in November, Werfel said businesses should review their claims and see if they were misled by firms marketing the tax credit.

“They should listen to trusted tax professionals, not promoters,” he said.

In a 2023 podcast discussing his work for the two firms, Long joked that he had a hat bearing the name of the credit glued to his head. He said his work marketing the tax credit had caused some clients to question their CPAs’ advice.

“Hey, this auctioneer, real estate broker, former congressman told me I’m going to get $1.2 million back,” he said. “Uh, you’re my CPA. Why didn’t you tell me that?” And he said the response of CPAs would be: “That’s a joke. That’s a fake deal. That’s not true. You’re going to have to pay all that money back. You’ll get audited.”

But he said the firms he worked for had never seen the IRS turn down one of their claims.

There is no evidence that either Excel Empire, Long or the firms that he worked for — Lifetime Advisors of Hudson, Wisconsin, and Commerce Terrace Consulting of Springfield, Missouri — engaged in wrongdoing. In the same 2023 podcast, Long emphasized he and his colleagues had helped only taxpayers who were entitled to the benefit.

Neither Long, Lifetime Advisors nor Commerce Terrace Consulting responded to requests for comment.

If Long is confirmed and succeeds Werfel, he’ll have the power to influence how Americans pay their taxes and how the federal government collects revenue. Trump has promised to&nbsp;<a href="https://www.marketwatch.com/story/what-trumps-plan-to-end-irs-overstepping-could-mean-for-audits-of-rich-people-and-call-hold-times-for-everyone-else-67e4231e?utm_source=chatgpt.com" target="_blank">end IRS “overstepping,”</a>&nbsp;while Republicans have said that they would slash billions of dollars in funding passed under the Biden administration to modernize the IRS and enhance tax enforcement.

The IRS and the Trump transition team did not respond to requests for comment.

During his time representing Southwest Missouri in Congress, Long pursued legislation to&nbsp;<a href="https://www.congress.gov/congressional-record/volume-159/issue-78/house-section/article/H3106-4?q=%7B%22search%22%3A%22%5C%22billy+long%5C%22+%5C%22fair+tax%5C%22%22%7D&amp;s=3&amp;r=3" target="_blank">abolish the IRS</a>&nbsp;and establish a national sales tax. Billionaire Elon Musk, a Trump advisor, recently asked on X&nbsp;<a href="https://www.newsweek.com/elon-musk-its-funding-deleted-poll-1992953" target="_blank">if the agency’s budget should be “deleted.”</a>

Like Long, members of Excel Empire suggest that accountants don’t feel it is their role to save their clients money because they prioritize compliance over planning and are too busy during tax season to discuss strategies. The company’s website claims the firm has saved taxpayers hundreds of millions of dollars.

Edward Lyon, who is listed on Excel Empire’s website as chief tax planner and tax attorney, writes on his personal website that the seven most expensive words in the English language are “<a href="https://edwardalyon.com/about" target="_blank">My CPA takes care of my taxes</a>.”

Lyon elaborated on a podcast last year, noting that accountants “generally are rule followers,” but when it comes to lawyers, “we are trained to understand the rules but we’re trained to stretch the rules and bend the rules and poke at the rules and do an end run around the rules. It’s a much more proactive focus.” Still, he has consistently emphasized that his company acts “legally, ethically and morally.”

The company’s co-founder, Pearson, once described Lyon on a podcast as the “preeminent proactive tax attorney in the country.” Lyon and Pearson declined to comment.

The Ohio Supreme Court suspended Lyon’s law license in 2005 for failing to meet registration and fee requirements on time, and he hasn’t regained it. He also does not appear to be registered with the Securities and Exchange Commission as an investment advisor.

Despite this, Lyon says he has trained tens of thousands of tax and finance professionals. As the author of several books and a column, he claims to be one of the country’s most widely read tax strategists and commands speaking fees of $15,000 and first-class travel arrangements.

Lyon has also developed several tax certification programs. On the Excel Empire website, some officers, including Pearson, use a title created by Lyon: tax master.

Appearing on another podcast, Lyon discussed how small businesses can be used as tax shelters. As an example, he asked the host,&nbsp;<a href="https://excelempire.com/our-leadership-team-2/" target="_blank">Heather Wagenhals</a>&nbsp;— who also carries the CTBA title — if she had a swimming pool at her home, where she records her show.

“I do,” Wagenhals said. “That’s why I picked this one.”

Lyon responded: “All right, so I’m gonna rock your world in five words, ready? On-premises employee athletic facility.”

Lyon added: “It’s really there in the tax code, and nobody’s told you that.”

In another podcast, Pearson brags about firing an accountant who balked at his request for advice about how to use a new Corvette “to keep from paying taxes.”

Olson said that attitude was disturbing and that simplistic answers can create problems for taxpayers in IRS audits and in the courts. “A swimming pool in someone’s home, even if employees are working in the home and using it, still would require the court to look at the percentage of employee use versus personal use — and they would look really closely at that,” she said.

<figure>
 <img src="https://media.eaglewebservices.com/public/2024/12/1734986359615.png" alt=" Billy Long speaks during a press conference before filing for election during the Missouri Senate primary on Feb. 22, 2022, in Jefferson City (Madeline Carter/Missouri Independent)." />
 <figcaption> Billy Long speaks during a press conference before filing for election during the Missouri Senate primary on Feb. 22, 2022, in Jefferson City (Madeline Carter/Missouri Independent).</figcaption>
 </figure><h2>The former Missouri Congressman and auctioneer advertises his credential as a certified tax and business advisor</h2>BY:&nbsp;<a href="https://missouriindependent.com/author/jeremy-kohler/">JEREMY KOHLER</a>&nbsp;AND&nbsp;<a href="https://missouriindependent.com/author/alexmierjeski/">ALEX MIERJESKI</a>&nbsp;ProPublica is a Pulitzer Prize-winning investigative newsroom. Sign up for&nbsp;<a href="https://www.propublica.org/newsletters/the-big-story?source=reprint&amp;placement=top-note" target="_blank">The Big Story newsletter</a>&nbsp;to receive stories like this one in your inbox.Former U.S. Rep. Billy Long of Missouri, whom President-elect Donald Trump has named his nominee to head the IRS, touts his expertise in tax matters.He advertises his credential as a certified tax and business advisor, and he adds CTBA to his name on his X profile. That profile encourages people to message him to “save 40% on your taxes.”But tax experts told ProPublica that they have never heard of CTBA as a credential in the tax profession. The designation is offered by a small Florida firm, Excel Empire, which was established just two years ago and only requires attendance at a three-day seminar. That is in stark contrast to the 150 credit hours and the rigorous exams required to become a certified public accountant, a standard certification for tax accountants.In most tax cases, only lawyers, CPAs and enrolled agents — federally authorized tax practitioners — can represent taxpayers at the IRS.“The cost of relying on tax advice from somebody that is solely focused on minimizing the tax liabilities that you have — as opposed to somebody that’s focused on both minimizing the tax liabilities and complying with the tax law — can be extraordinarily high if you are found to be in violation of the standards,” said Nathan Goldman, an associate professor of accounting at North Carolina State University.Excel Empire’s three-day certification course has been advertised for as much as $30,000;&nbsp;<a href="https://ctba.excelempire.com/live-sales" target="_blank">its upcoming session is advertised at $4,997</a>. Matthew Pearson, one of its founders,&nbsp;<a href="https://www.youtube.com/watch?v=jUy-3pcse8I" target="_blank">said this summer in a podcast</a>&nbsp;that about 135 people have earned the CTBA designation, which the firm designed to help people without tax backgrounds to become advisors.Nina Olson, a prominent taxpayer advocate, said that the modern tax industry has seen “a proliferation of different groups and entities that are providing tax advice” and that consumers have no way of knowing who is competent.“It could just be that you’ve taken a very short course, and paid a large fee for that course, and that gives you the ability to put some initials after your name,” said Olson, who served as the IRS’ national taxpayer advocate from 2001 to 2019. She is now executive director of the Center for Taxpayer Rights, a Washington-based nonprofit that promotes fairness and access to justice in tax systems.Tax experts said that Long’s years of experience as a real estate agent and as an auctioneer — before spending a dozen years in Congress — pales next to the deep experience in tax policy or management of the people who have held the job. For instance, the current IRS commissioner, Danny Werfel, previously served as acting IRS commissioner and held leadership roles at the Office of Management and Budget. He also worked in the private sector as a managing director at Boston Consulting Group.Long’s experience in the tax world has been more narrowly focused. In the two years since he left Congress, he worked to bring in customers for at least two firms that marketed the&nbsp;<a href="https://www.irs.gov/coronavirus/employee-retention-credit" target="_blank">employee retention credit</a>&nbsp;— a pandemic-era benefit designed to support businesses that kept workers despite revenue losses or disruptions caused by COVID-19.The credit also attracted fraud, eventually landing on the IRS’ “<a href="https://www.irs.gov/newsroom/dirty-dozen" target="_blank">worst of the worst</a>” list for tax scams. Two Democrats on the Senate Finance Committee on Wednesday announced an investigation into the firms, noting Long had neither a “background in tax preparation nor any credential as a licensed accountant, attorney or enrolled agent.”<a href="https://home.treasury.gov/system/files/136/ERC-COVID-Snapshot-5.7.21_full-text.pdf" target="_blank">Worth up to $28,000 per employee</a>, the credit was available for the 2020 and 2021 tax years and has been widely used by both for-profit companies and nonprofit organizations across the country. However, the IRS&nbsp;<a href="https://www.irs.gov/newsroom/dirty-dozen-beware-of-aggressive-promoters-who-dupe-taxpayers-into-making-questionable-employee-retention-credit-claims-risks-continue-for-small-businesses-special-withdrawal-program-remains-available" target="_blank">raised significant concerns</a>&nbsp;about aggressive promoters pushing ineligible businesses to file questionable claims. Red flags included inflated payroll numbers, claims for all quarters without proper eligibility or citing minor government orders that did not directly impact business operations.<figure>
 <img src="https://media.eaglewebservices.com/public/2024/12/1734986435081.png" alt=" A photo hanging up in U.S. Rep. Billy Long’s former office in Washington, D.C., shows him departing Air Force One with former President Donald Trump (photo submitted)." />
 <figcaption> A photo hanging up in U.S. Rep. Billy Long’s former office in Washington, D.C., shows him departing Air Force One with former President Donald Trump (photo submitted).</figcaption>
 </figure>The IRS says it has recovered over $1 billion from businesses that voluntarily reported improper claims. And it has launched hundreds of criminal investigations to try to recoup what it says could be billions of dollars more.In a prepared statement in November, Werfel said businesses should review their claims and see if they were misled by firms marketing the tax credit.“They should listen to trusted tax professionals, not promoters,” he said.In a 2023 podcast discussing his work for the two firms, Long joked that he had a hat bearing the name of the credit glued to his head. He said his work marketing the tax credit had caused some clients to question their CPAs’ advice.“Hey, this auctioneer, real estate broker, former congressman told me I’m going to get $1.2 million back,” he said. “Uh, you’re my CPA. Why didn’t you tell me that?” And he said the response of CPAs would be: “That’s a joke. That’s a fake deal. That’s not true. You’re going to have to pay all that money back. You’ll get audited.”But he said the firms he worked for had never seen the IRS turn down one of their claims.There is no evidence that either Excel Empire, Long or the firms that he worked for — Lifetime Advisors of Hudson, Wisconsin, and Commerce Terrace Consulting of Springfield, Missouri — engaged in wrongdoing. In the same 2023 podcast, Long emphasized he and his colleagues had helped only taxpayers who were entitled to the benefit.Neither Long, Lifetime Advisors nor Commerce Terrace Consulting responded to requests for comment.If Long is confirmed and succeeds Werfel, he’ll have the power to influence how Americans pay their taxes and how the federal government collects revenue. Trump has promised to&nbsp;<a href="https://www.marketwatch.com/story/what-trumps-plan-to-end-irs-overstepping-could-mean-for-audits-of-rich-people-and-call-hold-times-for-everyone-else-67e4231e?utm_source=chatgpt.com" target="_blank">end IRS “overstepping,”</a>&nbsp;while Republicans have said that they would slash billions of dollars in funding passed under the Biden administration to modernize the IRS and enhance tax enforcement.The IRS and the Trump transition team did not respond to requests for comment.During his time representing Southwest Missouri in Congress, Long pursued legislation to&nbsp;<a href="https://www.congress.gov/congressional-record/volume-159/issue-78/house-section/article/H3106-4?q=%7B%22search%22%3A%22%5C%22billy+long%5C%22+%5C%22fair+tax%5C%22%22%7D&amp;s=3&amp;r=3" target="_blank">abolish the IRS</a>&nbsp;and establish a national sales tax. Billionaire Elon Musk, a Trump advisor, recently asked on X&nbsp;<a href="https://www.newsweek.com/elon-musk-its-funding-deleted-poll-1992953" target="_blank">if the agency’s budget should be “deleted.”</a>Like Long, members of Excel Empire suggest that accountants don’t feel it is their role to save their clients money because they prioritize compliance over planning and are too busy during tax season to discuss strategies. The company’s website claims the firm has saved taxpayers hundreds of millions of dollars.Edward Lyon, who is listed on Excel Empire’s website as chief tax planner and tax attorney, writes on his personal website that the seven most expensive words in the English language are “<a href="https://edwardalyon.com/about" target="_blank">My CPA takes care of my taxes</a>.”Lyon elaborated on a podcast last year, noting that accountants “generally are rule followers,” but when it comes to lawyers, “we are trained to understand the rules but we’re trained to stretch the rules and bend the rules and poke at the rules and do an end run around the rules. It’s a much more proactive focus.” Still, he has consistently emphasized that his company acts “legally, ethically and morally.”The company’s co-founder, Pearson, once described Lyon on a podcast as the “preeminent proactive tax attorney in the country.” Lyon and Pearson declined to comment.The Ohio Supreme Court suspended Lyon’s law license in 2005 for failing to meet registration and fee requirements on time, and he hasn’t regained it. He also does not appear to be registered with the Securities and Exchange Commission as an investment advisor.Despite this, Lyon says he has trained tens of thousands of tax and finance professionals. As the author of several books and a column, he claims to be one of the country’s most widely read tax strategists and commands speaking fees of $15,000 and first-class travel arrangements.Lyon has also developed several tax certification programs. On the Excel Empire website, some officers, including Pearson, use a title created by Lyon: tax master.Appearing on another podcast, Lyon discussed how small businesses can be used as tax shelters. As an example, he asked the host,&nbsp;<a href="https://excelempire.com/our-leadership-team-2/" target="_blank">Heather Wagenhals</a>&nbsp;— who also carries the CTBA title — if she had a swimming pool at her home, where she records her show.“I do,” Wagenhals said. “That’s why I picked this one.”Lyon responded: “All right, so I’m gonna rock your world in five words, ready? On-premises employee athletic facility.”“Oh my God!” Wagenhals said.Lyon added: “It’s really there in the tax code, and nobody’s told you that.”In another podcast, Pearson brags about firing an accountant who balked at his request for advice about how to use a new Corvette “to keep from paying taxes.”Olson said that attitude was disturbing and that simplistic answers can create problems for taxpayers in IRS audits and in the courts. “A swimming pool in someone’s home, even if employees are working in the home and using it, still would require the court to look at the percentage of employee use versus personal use — and they would look really closely at that,” she said.

Billy Long, Trump’s nominee to lead IRS, touts credential tax experts say is dubious

<a href="https://nebraskaexaminer.com/2024/12/24/nebraska-lawmaker-seeks-federal-waiver-for-prescription-drug-donation-program-with-iowa-nonprofit/">Nebraska Examiner</a>

LINCOLN — A Nebraska lawmaker will seek a federal waiver next year for Nebraska’s planned partnership with an Iowa nonprofit for a new prescription drug donation program.

State Sen. Jana Hughes of Seward led&nbsp;<a href="https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=55026" target="_blank">Legislative Bill 1035</a>&nbsp;through Nebraska’s 2024 session to partner with SafeNetRx in Iowa. The bill passed the final round of voting&nbsp;<a href="https://nebraskalegislature.gov/bills/view_votes.php?KeyID=11069" target="_blank">47-0</a>. The nonprofit collects, inspects and distributes&nbsp;<a href="https://nebraskaexaminer.com/briefs/nebraska-lawmakers-advance-prescription-drug-donation-prenatal-health-programs/">non-expired and safe medications</a>&nbsp;to patients at or below 200% of the federal poverty level.&nbsp;

LB 1035 changed Nebraska law to allow the nonprofit to distribute medications to Nebraska pharmacists, who could previously donate to SafeNetRx but couldn’t receive medications back.

“LB 1035 will give a second life to much of the many tons of medication that is currently being collected and incinerated each year in our state,” Hughes said in a&nbsp;<a href="https://www.facebook.com/story.php?story_fbid=574236618889544&amp;id=100089096333521&amp;mibextid=wwXIfr&amp;rdid=uIvWlTWa3IJPbnGz" target="_blank">recent Facebook post</a>, referring to state law to destroy unused meds to keep them out of water systems or landfills.

The program needs a waiver because of concerns about the federal&nbsp;<a href="https://dscsa.pharmacy/" target="_blank">Drug Supply Chain Security Act</a>&nbsp;of 2013, which pressed pause on Hughes’ planned partnership before it could begin.

The federal law, planned to be implemented over a decade, was designed to replace a patchwork of state laws for a chain of custody on medication that is addictive or has the potential for abuse.&nbsp;

It also sought to prevent counterfeit products from entering the pharmaceutical supply chain.&nbsp;

Hughes said there was uncertainty about whether the federal law would affect prescription drug donation programs because the supply chain ends when a drug is dispensed.

“The DCSA is ambiguous on its impact on donation programs and with no guidance forthcoming, Iowa, Nebraska and other states are scrambling to provide legislative fixes to exempt their prescription drug donation programs from this federal requirement,” a one-page explanation from Hughes’ office reads.

Hughes said Iowa has a process that allows various programs to continue on a temporary basis when impacted by new federal laws or rules, before a more permanent legislative fix is in place.

Nebraska does not have a similar automatic process for exemptions, however, and would require specific legislation in 2025.

“While I am frustrated by this development,” Hughes said on Facebook, “I am thankful that it came before our prescription drug donation program was fully implemented and we have the opportunity to address it in January.”

Hughes and State Sen. Merv Riepe of Ralston were among a group of Nebraskans who&nbsp;<a href="https://nebraskaexaminer.com/2023/12/13/nebraska-lawmaker-looks-to-partner-with-iowas-prescription-drug-donation-program/">toured SafeNetRx in October 2023</a>&nbsp;and saw the multimillion-dollar program in action.

SafeNetRx has multiple layers of inspections and checks donations to confirm whether the medications are:

Pharmacists also must confirm that medications do not require refrigeration and show no signs of tampering or deterioration.

Hughes is working with the Nebraska Department of Health and Human Services on the 2025 fix. Her new bill, at the request of the Governor’s Office, will seek to broaden access to the drug donation program in cases of emergencies, as declared by the governor.

“We could use those medications not just for people underinsured or uninsured but for everybody, if necessary,” Hughes told the Nebraska Examiner. “I think it’s smart. It’s good forethought.”

Legislation can be introduced in the first 10 days of Nebraska’s 2025 session, which begins Jan. 8.

Zach Wendling<a href="https://nebraskaexaminer.com/2024/12/24/nebraska-lawmaker-seeks-federal-waiver-for-prescription-drug-donation-program-with-iowa-nonprofit/">Nebraska Examiner</a>LINCOLN — A Nebraska lawmaker will seek a federal waiver next year for Nebraska’s planned partnership with an Iowa nonprofit for a new prescription drug donation program.State Sen. Jana Hughes of Seward led&nbsp;<a href="https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=55026" target="_blank">Legislative Bill 1035</a>&nbsp;through Nebraska’s 2024 session to partner with SafeNetRx in Iowa. The bill passed the final round of voting&nbsp;<a href="https://nebraskalegislature.gov/bills/view_votes.php?KeyID=11069" target="_blank">47-0</a>. The nonprofit collects, inspects and distributes&nbsp;<a href="https://nebraskaexaminer.com/briefs/nebraska-lawmakers-advance-prescription-drug-donation-prenatal-health-programs/">non-expired and safe medications</a>&nbsp;to patients at or below 200% of the federal poverty level.&nbsp;LB 1035 changed Nebraska law to allow the nonprofit to distribute medications to Nebraska pharmacists, who could previously donate to SafeNetRx but couldn’t receive medications back.“LB 1035 will give a second life to much of the many tons of medication that is currently being collected and incinerated each year in our state,” Hughes said in a&nbsp;<a href="https://www.facebook.com/story.php?story_fbid=574236618889544&amp;id=100089096333521&amp;mibextid=wwXIfr&amp;rdid=uIvWlTWa3IJPbnGz" target="_blank">recent Facebook post</a>, referring to state law to destroy unused meds to keep them out of water systems or landfills.The program needs a waiver because of concerns about the federal&nbsp;<a href="https://dscsa.pharmacy/" target="_blank">Drug Supply Chain Security Act</a>&nbsp;of 2013, which pressed pause on Hughes’ planned partnership before it could begin.The federal law, planned to be implemented over a decade, was designed to replace a patchwork of state laws for a chain of custody on medication that is addictive or has the potential for abuse.&nbsp;It also sought to prevent counterfeit products from entering the pharmaceutical supply chain.&nbsp;Hughes said there was uncertainty about whether the federal law would affect prescription drug donation programs because the supply chain ends when a drug is dispensed.“The DCSA is ambiguous on its impact on donation programs and with no guidance forthcoming, Iowa, Nebraska and other states are scrambling to provide legislative fixes to exempt their prescription drug donation programs from this federal requirement,” a one-page explanation from Hughes’ office reads.Hughes said Iowa has a process that allows various programs to continue on a temporary basis when impacted by new federal laws or rules, before a more permanent legislative fix is in place.Nebraska does not have a similar automatic process for exemptions, however, and would require specific legislation in 2025.“While I am frustrated by this development,” Hughes said on Facebook, “I am thankful that it came before our prescription drug donation program was fully implemented and we have the opportunity to address it in January.”Hughes and State Sen. Merv Riepe of Ralston were among a group of Nebraskans who&nbsp;<a href="https://nebraskaexaminer.com/2023/12/13/nebraska-lawmaker-looks-to-partner-with-iowas-prescription-drug-donation-program/">toured SafeNetRx in October 2023</a>&nbsp;and saw the multimillion-dollar program in action.SafeNetRx has multiple layers of inspections and checks donations to confirm whether the medications are:<ul>
 <li>Sealed in tamper-evident packaging.</li><li>Non-expired.</li><li>Non-controlled substances.</li>
 </ul>Pharmacists also must confirm that medications do not require refrigeration and show no signs of tampering or deterioration.Hughes is working with the Nebraska Department of Health and Human Services on the 2025 fix. Her new bill, at the request of the Governor’s Office, will seek to broaden access to the drug donation program in cases of emergencies, as declared by the governor.“We could use those medications not just for people underinsured or uninsured but for everybody, if necessary,” Hughes told the Nebraska Examiner. “I think it’s smart. It’s good forethought.”Legislation can be introduced in the first 10 days of Nebraska’s 2025 session, which begins Jan. 8.

Nebraska Lawmaker Seeks Federal Waiver for Prescription Drug Donation Program with Iowa Nonprofit

<a href="https://nebraskaexaminer.com/briefs/nebraska-gov-jim-pillen-having-rib-surgery-that-extends-hospital-stay/">Nebraska Examiner</a>

Editor’s Note: This story has been updated to note that the governor is out of surgery.

OMAHA — First-term Nebraska Gov. Jim Pillen chose to have surgery Wednesday to repair his broken ribs at the Nebraska Medical Center.

The decision will keep Pillen, 68, in the hospital at least “several more days for recovery and observation” after he was seriously injured Sunday when a new horse he was riding with family members bucked him off.

The surgery on Wednesday briefly elevated Lt. Gov. Joe Kelly to the state’s top job while Pillen was incapacitated for the procedure and recovery.

Kelly, also 68, is a former Lancaster County Attorney and a former top prosecutor in the Nebraska Attorney General’s Office.

Pillen’s decision to stabilize his broken ribs with metal plates should “promote stronger long-term healing” help with pain management during recovery and “reduce the odds of complications,” the Governor’s Office said in a Wednesday afternoon statement.

“Based on the Governor’s health profile and active lifestyle, his doctors consider him an ideal candidate for this procedure,” the statement said.

A follow-up statement sent shortly before 2 a.m. Thursday, said the surgery was “a success” and that Pillen was back in the step-down unit “where he will continue his recovery from the horse-riding accident.”

Pillen on Sunday suffered seven broken ribs, a partially collapsed lung, a lacerated spleen, a fractured vertebra and a kidney contusion.

Pillen and Nebraska First Lady Suzanne Pillen wished Nebraskans a “Merry Christmas and Happy Hanukkah.” The initial statement said he “remains grateful for the exceptional care he is receiving by the team at Nebraska Medicine and thanks Nebraskans for their outpouring of support to him and his family.”

Full recovery could take three months, his doctors said. He spent Sunday, Monday, Christmas Eve and Christmas Day at the Omaha hospital partner of the University of Nebraska Medical Center.

His doctors who spoke with reporters on Monday said they were pleased the governor suffered no injuries to his head, neck or spine, common injuries from horse-riding falls.

They said Pillen was up and walking Monday after emergency surgery later Sunday to repair his spleen. That surgery was the first time Kelly briefly assumed the role as governor.

The Wednesday statement said Pillen’s recovery from the spleen surgery has “progressed well” and that there have been “no new issues” regarding injuries to his kidney and lung.

The former University of Nebraska regent and 1970s-era Husker defensive back had pressed doctors to let him go home to Columbus for the holiday, his doctors said.

That’s where his family runs a hog operation and where his family owns land that he was riding at on Sunday with his daughter, son-in-law and granddaughter.

The horse he rode, Jack, was not injured. The Governor’s Office told reporters earlier this week that Jack is “fine.”

<figure>
 <img src="https://media.eaglewebservices.com/public/2024/12/1735314286032.jpeg" alt="Nebraska Gov. Jim Pillen. Dec. 10, 2024. (Zach Wendling/Nebraska Examiner)" />
 <figcaption>Nebraska Gov. Jim Pillen. Dec. 10, 2024. (Zach Wendling/Nebraska Examiner)</figcaption>
 </figure>Aaron Sanderford<a href="https://nebraskaexaminer.com/briefs/nebraska-gov-jim-pillen-having-rib-surgery-that-extends-hospital-stay/">Nebraska Examiner</a>Editor’s Note: This story has been updated to note that the governor is out of surgery.OMAHA — First-term Nebraska Gov. Jim Pillen chose to have surgery Wednesday to repair his broken ribs at the Nebraska Medical Center.The decision will keep Pillen, 68, in the hospital at least “several more days for recovery and observation” after he was seriously injured Sunday when a new horse he was riding with family members bucked him off.The surgery on Wednesday briefly elevated Lt. Gov. Joe Kelly to the state’s top job while Pillen was incapacitated for the procedure and recovery.Kelly, also 68, is a former Lancaster County Attorney and a former top prosecutor in the Nebraska Attorney General’s Office.Pillen’s decision to stabilize his broken ribs with metal plates should “promote stronger long-term healing” help with pain management during recovery and “reduce the odds of complications,” the Governor’s Office said in a Wednesday afternoon statement.“Based on the Governor’s health profile and active lifestyle, his doctors consider him an ideal candidate for this procedure,” the statement said.A follow-up statement sent shortly before 2 a.m. Thursday, said the surgery was “a success” and that Pillen was back in the step-down unit “where he will continue his recovery from the horse-riding accident.”Pillen on Sunday suffered seven broken ribs, a partially collapsed lung, a lacerated spleen, a fractured vertebra and a kidney contusion.Pillen and Nebraska First Lady Suzanne Pillen wished Nebraskans a “Merry Christmas and Happy Hanukkah.” The initial statement said he “remains grateful for the exceptional care he is receiving by the team at Nebraska Medicine and thanks Nebraskans for their outpouring of support to him and his family.”Full recovery could take three months, his doctors said. He spent Sunday, Monday, Christmas Eve and Christmas Day at the Omaha hospital partner of the University of Nebraska Medical Center.His doctors who spoke with reporters on Monday said they were pleased the governor suffered no injuries to his head, neck or spine, common injuries from horse-riding falls.They said Pillen was up and walking Monday after emergency surgery later Sunday to repair his spleen. That surgery was the first time Kelly briefly assumed the role as governor.The Wednesday statement said Pillen’s recovery from the spleen surgery has “progressed well” and that there have been “no new issues” regarding injuries to his kidney and lung.The former University of Nebraska regent and 1970s-era Husker defensive back had pressed doctors to let him go home to Columbus for the holiday, his doctors said.That’s where his family runs a hog operation and where his family owns land that he was riding at on Sunday with his daughter, son-in-law and granddaughter.The horse he rode, Jack, was not injured. The Governor’s Office told reporters earlier this week that Jack is “fine.”

Nebraska Gov. Jim Pillen has rib surgery that extends hospital stay

Chadron, Neb. - On December 25, 2024 at approximately 8:19 P.M. Chadron Police Officers Seth Orsborn and Colin Deines responded to a reported physical altercation on the 300 block of East 3rd Street, which resulted in the arrest of a 21-year-old male, Poseidon Sanchez, for Second Degree Assault with a dangerous weapon (Class IIA Felony).

Officer Orsborn and Officer Deines received a report of a disturbance at a residence in Chadron. The reporting party indicated that he was assaulted by an unknown male and that the male left walking West on 3rd Street. Officer Deines arrived at the residence and observed signs of an altercation and blood on the sidewalk. Meanwhile, the Chadron Police Department received a second phone call reporting there was a male who shown up at 301 Main Street and was bleeding from the neck. Officer Orsborn responded to this call and made contact with a male who had a laceration on his neck and was bleeding profusely. Officer Orsborn immediately provided medical aid until an ambulance arrived and transported the male to the Chadron Community Hospital.

Officer Deines and Officer Orsborn returned to the scene of where the initial altercation took place and spoke with the reporting party who stated he was assaulted by the other male. Officer Deines and Officer Orsborn learned that during the assault the reporting party pulled out and used a knife during the altercation. Officer Deines was able to retrieve the knife used in the assault as evidence.

As a result of the investigation and interviewing witnesses, Poseidon Sanchez was placed under arrest for 2nd degree assault with a dangerous weapon and transported to the Dawes County Jail.

The Chadron Police Department received assistance from the Chadron Fire Department on this call.

Chadron Police DepartmentChadron, Neb. - On December 25, 2024 at approximately 8:19 P.M. Chadron Police Officers Seth Orsborn and Colin Deines responded to a reported physical altercation on the 300 block of East 3rd Street, which resulted in the arrest of a 21-year-old male, Poseidon Sanchez, for Second Degree Assault with a dangerous weapon (Class IIA Felony).Officer Orsborn and Officer Deines received a report of a disturbance at a residence in Chadron. The reporting party indicated that he was assaulted by an unknown male and that the male left walking West on 3rd Street. Officer Deines arrived at the residence and observed signs of an altercation and blood on the sidewalk. Meanwhile, the Chadron Police Department received a second phone call reporting there was a male who shown up at 301 Main Street and was bleeding from the neck. Officer Orsborn responded to this call and made contact with a male who had a laceration on his neck and was bleeding profusely. Officer Orsborn immediately provided medical aid until an ambulance arrived and transported the male to the Chadron Community Hospital.Officer Deines and Officer Orsborn returned to the scene of where the initial altercation took place and spoke with the reporting party who stated he was assaulted by the other male. Officer Deines and Officer Orsborn learned that during the assault the reporting party pulled out and used a knife during the altercation. Officer Deines was able to retrieve the knife used in the assault as evidence.As a result of the investigation and interviewing witnesses, Poseidon Sanchez was placed under arrest for 2nd degree assault with a dangerous weapon and transported to the Dawes County Jail.The Chadron Police Department received assistance from the Chadron Fire Department on this call.

Chadron Man Arrested for Felony Assault with a Dangerous Weapon

The driver / victim of the December 25, 2024 fatal crash has been identified as Gavin E. Reisbeck, age 17, of Ravenna, NE.  Next of kin have been notified.&nbsp;

Buffalo County - The Buffalo County Sheriff's Office is investigating a single-vehicle crash that resulted in the death of a 17-year-old male on a rural county gravel roadway south of Pleasanton, NE. The crash was reported at approximately 8:40 PM on Wednesday, December 25, 2024.&nbsp;

According to preliminary investigation, a 2006 Ford F150 pickup with 4 occupants was traveling eastbound on the Grand Island county gravel roadway.&nbsp; Approximately one-quarter mile east of Cherry Road, the pickup left the roadway, entered the north ditch, rolled and then struck a power pole.&nbsp; The driver of the vehicle, a 17-year-old male, was ejected from the vehicle and died at the scene.&nbsp; Three other male occupants, all 15 years of age, were transported from the scene to Kearney area hospitals.&nbsp; All occupants in the vehicle were from the Ravenna, NE area.&nbsp; The Buffalo County Attorney’s Office has ordered an autopsy.&nbsp; &nbsp;&nbsp;

Deputies were assisted at the scene by members of the Kearney/Buffalo County&nbsp;Fatality&nbsp;Accident Investigation Team (FAIT), Pleasanton Volunteer Fire Department, Kearney Police Department, CHI Good Samaritan Hospital Paramedics, Buffalo County Highway Department, and the Buffalo County Attorney's Office.

Next of kin are being notified. The investigation is ongoing.

Buffalo County Sheriff's Office12/27/24 Update&nbsp;The driver / victim of the December 25, 2024 fatal crash has been identified as Gavin E. Reisbeck, age 17, of Ravenna, NE. Next of kin have been notified.&nbsp;------Buffalo County - The Buffalo County Sheriff's Office is investigating a single-vehicle crash that resulted in the death of a 17-year-old male on a rural county gravel roadway south of Pleasanton, NE. The crash was reported at approximately 8:40 PM on Wednesday, December 25, 2024.&nbsp;According to preliminary investigation, a 2006 Ford F150 pickup with 4 occupants was traveling eastbound on the Grand Island county gravel roadway.&nbsp; Approximately one-quarter mile east of Cherry Road, the pickup left the roadway, entered the north ditch, rolled and then struck a power pole.&nbsp; The driver of the vehicle, a 17-year-old male, was ejected from the vehicle and died at the scene.&nbsp; Three other male occupants, all 15 years of age, were transported from the scene to Kearney area hospitals.&nbsp; All occupants in the vehicle were from the Ravenna, NE area.&nbsp; The Buffalo County Attorney’s Office has ordered an autopsy.&nbsp; &nbsp;&nbsp;Deputies were assisted at the scene by members of the Kearney/Buffalo County&nbsp;Fatality&nbsp;Accident Investigation Team (FAIT), Pleasanton Volunteer Fire Department, Kearney Police Department, CHI Good Samaritan Hospital Paramedics, Buffalo County Highway Department, and the Buffalo County Attorney's Office.Next of kin are being notified. The investigation is ongoing.

Central Nebraska Teen Killed in Single Vehicle Accident

Kearney, Neb. - Kearney Volunteer Fire Department (KVFD) was dispatched to 220 Yanney Avenue for the report of a &nbsp;structure fire. While in route, dispatch advised that the house was almost fully engulfed and there were no occupants in &nbsp;the structure. Upon arrival KVFD established command and began fire attack. 

A water shuttle operation was &nbsp;established for water supply. The fire was brought under control at 20:03. The State Fire Marshal was requested to &nbsp;assist with the fire origin and cause investigation. The cause remains under investigation, but the preliminary &nbsp;investigation results indicates the fire was accidental and was caused by an electrical event in the area of the living room &nbsp;on the first floor of the home. The home is a total loss. 

Other agencies assisting at the scene were Buffalo County &nbsp;Sheriff's Office, CHI Good Samaritan EMS, NPPD, &amp; Black Hills Energy. No injuries were reported.

Kearney Volunteer Fire DepartmentKearney, Neb. - Kearney Volunteer Fire Department (KVFD) was dispatched to 220 Yanney Avenue for the report of a &nbsp;structure fire. While in route, dispatch advised that the house was almost fully engulfed and there were no occupants in &nbsp;the structure. Upon arrival KVFD established command and began fire attack. A water shuttle operation was &nbsp;established for water supply. The fire was brought under control at 20:03. The State Fire Marshal was requested to &nbsp;assist with the fire origin and cause investigation. The cause remains under investigation, but the preliminary &nbsp;investigation results indicates the fire was accidental and was caused by an electrical event in the area of the living room &nbsp;on the first floor of the home. The home is a total loss. Other agencies assisting at the scene were Buffalo County &nbsp;Sheriff's Office, CHI Good Samaritan EMS, NPPD, &amp; Black Hills Energy. No injuries were reported.

Kearney Home a Total Loss After Thursday Night House Fire

Alliance, Neb. - On December 26th, 2024, at approximately 0300 hours, the Alliance Police Department Dispatch received a 911 call reference a male attempting to force his way into a residence. It was advised the male was armed with a knife and was attempting to kick down the door. It was also advised that there were several other persons with the armed male.

SGT Tim Peterson arrived on the scene and located the individuals. The armed male, identified as George Coulton King (DOB 09/07/1993), was seen at the door of the residence, holding a knife. SGT Peterson gave commands to King, to which he surrendered, and placed him into handcuffs.

King was searched incident to arrest, which yielded a second knife, as well as a syringe which appeared to be unused.

<figure>
 <img src="https://media.eaglewebservices.com/public/2024/12/1735227177717.jpeg" alt=" " />
 <figcaption> </figcaption>
 </figure>Alliance Police DepartmentAlliance, Neb. - On December 26th, 2024, at approximately 0300 hours, the Alliance Police Department Dispatch received a 911 call reference a male attempting to force his way into a residence. It was advised the male was armed with a knife and was attempting to kick down the door. It was also advised that there were several other persons with the armed male.SGT Tim Peterson arrived on the scene and located the individuals. The armed male, identified as George Coulton King (DOB 09/07/1993), was seen at the door of the residence, holding a knife. SGT Peterson gave commands to King, to which he surrendered, and placed him into handcuffs.<figure>
 <img src="https://media.eaglewebservices.com/public/2024/12/1735227282911.jpeg" alt=" " />
 <figcaption> </figcaption>
 </figure>King was searched incident to arrest, which yielded a second knife, as well as a syringe which appeared to be unused.An interview of the two victims revealed that King pushed his way inside the residence and attempted to stab a male party in the residence. It was also alleged that King threatened the life of the male party.<figure>
 <img src="https://media.eaglewebservices.com/public/2024/12/1735227271573.jpeg" alt=" " />
 <figcaption> </figcaption>
 </figure>Officers located boot prints on the door, consistent with the 911 call.King was transported to the Box Butte County Jail, where he is currently facing felony charges of: - Terroristic Threats- Use of a Deadly Weapon to Commit a Felony- Attempted 2nd Degree Assault - Disturbing the Peace&nbsp;&nbsp;