) rating to Neutral and lowered Landstar System's price target to $49 from $47 in a research report published today. In the report, Piper Jaffray states, "Yesterday before the market LSTR printed 4Q10 EPS of $0.50 (35.7% y-o-y growth) versus our $0.48 estimate and Consensus $0.47. However, 4Q10 benefited $0.05/share from lower tax rate; operating EPS was arguably $0.45 with downside to our estimate half revenue and half OP margins. LSTR volumes continue to disappoint within both core BCO and Truck Brokerage and we lack conviction in this trend reversing in the near to intermediate term. Further, we believe potentially accelerating Truckload yields prove a headwind for LSTR gross yields in 2011." Shares of Landstar System were at $42.50 in after hours trading at the time of posting, reflecting no change from Tuesday's market close.