Roger on the Air, 2022

Roger McEowen regularly appears on radio and television programs heard nationally and across the Midwest and on the worldwide web.

• 12/30/2022 RFD-TV - Watch (4:14).
  Discusses two recent court developments new rule on WOTUS and property line dispute.
• 12/30/2022 RFD-TV - Watch (3:55).
  Discusses two recent court developments jumping mouse habitat and dicamba drift damage award.
• 12/26/2022 KWBW Radio - Listen (28:41). Reviews 2022 cases - Proposition 12, WOTUS, Inflation Reduction Act...
• 12/26/2022 Ag-Issues - Listen (18:06).
  Reviews some of the big cases on agricultural law and tax developments of 2022.
• 12/19/2022 RFD-TV - Watch (3:16).
  Discusses recent tax cases, IRS questions farming practices and Federal Production Tax Credit not subject to state property tax.
• 12/12/2022 RFD-TV - Watch (3:21).
  Discusses charitable remainder trusts.
• 12/12/2022 Ag-Issues - Listen (17:29).
  Discusses charitable remainder trust, farming practices using old tractors, wind energy production tax credit.
• 12/7/2022 Ag-Today - Listen (9:52)
  Discusses tax issues with easement payments - nature of transaction and likely tax characterization.
• 12/5/2022 RFD-TV - Watch (3:07).
  Discusses the income tax deferability of crop insurance.
• 11/29/2022 RFD-TV - Watch (3:19).
  Discusses tax issues with easement payments - type of payments.
• 11/23/2022 RFD-TV - Watch (3:53).
  Discusses tax issues with easement payments - nature of transaction and likely tax characterization.
• 11/22/2022 Ag-Today - Listen (10:56)
  Discusses details on Social Security benefits for farmers and ranchers.
• 11/14/2022 Ag-Issues - Listen (19:40).
  Discusses tax treatment of crops / livestock sold post-death and tax deferability of crop insurance proceeds
• 11/9/2022 Ag-Today - Listen (7:44)
  Discusses when to claim a depreciation deduction for assets that are used in the taxpayer’s trade or business.
• 11/7/2022 RFD-TV - Watch (3:21).
  Discusses tax rules for reporting income post-death.
• 10/31/2022 Ag-Issues - Listen (16:52).
  Discusses claiming depreciation deduction for assets and attorney discipline case.
• 10/26/2022 Ag-Today - Listen (10:23)
  Discusses the upcoming Kansas Income Tax Institute Meetings.
• 10/24/2022 RFD-TV - Watch (3:18).
  Discusses recent tax court opinion on farm magazine ads and tax advice.
• 10/24/2022 KWCH News - Listen (4:16).
  Discusses U.S. Supreme court arguments on California's Proposition 12.
• 10/17/2022 RFD-TV - Watch (3:17).
  Discusses involuntary conversion rules, IRS guidance on the extended replacement period for drought sales of livestock.
• 10/17/2022 Ag-Issues - Listen (16:18).
  Discusses two Supreme Court cases, California's Prop 12 and Sackett v. EPA.
• 10/13/2022 RFD-TV - Cow Guy Close - Watch (5:24).
  Reviews the arguments from the Supreme Court hearing of California's Proposition 12.
• 10/12/2022 Ag-Today - Listen (12:03)
  Discusses California's Proposition 12 Supreme Court of the United States arguments.
• 10/11/2022 RFD-TV - Watch (6:25).
  Discusses his perspective on the Prop 12 arguments.
• 10/10/2022 RFD-TV - Cow Guy Close - Watch (5:43).
  Discusses California's Proposition 12 as it goes before the Supreme Court.
• 10/3/2022 Ag-Issues - Listen (19:41).
  Discusses TCJA and estate planning, extended livestock replacement period for drought, confined animal livestock facilities - Iowa provision.
• 10/3/2022 RFD-TV - Watch (3:10).
  Discusses the impact of the Tax Cuts and Jobs Act (TCJA) on basic estate planning strategies for 2022 (and into 2023).
• 9/28/2022 Ag-Today - Listen (9:36)
  Discusses the impact of the TCJA on basic estate planning strategies for 2022 (and into 2023).
• 9/23/2022 KWCH News - Listen (3:17).
  Discusses the inflation reduction bill and its impact on agriculture.
• 9/19/2022 Ag-Issues - Listen (17:42).
  Discusses the 74th Annual Kansas Income Tax Institute.
• 9/14/2022 Ag-Today - Listen (8:50).
  Discusses the 74th Annual Kansas Income Tax Institute.
• 9/12/2022 RFD-TV - Watch (2:41).
  Discusses the Minnesota Producer Protection Act.
• 9/6/2022 RFD-TV - Watch (3:26).
  Discusses the provisions of the ERP and the definition of farm income.
• 9/5/2022 Ag-Issues - Listen (25:35).
  Discusses some of the tax provisions of the 2022 inflation reduction act bill.
• 8/31/2022 Ag-Today - Listen (10:14).
  Discusses student loan forgiveness and West Virginia v. EPA.
• 8/22/2022 RFD-TV - Watch (2:45).
  Discusses federal farm programs management issues and record keeping.
• 8/22/2022 Ag-Issues - Listen (18:01).
  Discusses the USDA’s Emergency Relief Program and the definition of farm income.
• 8/17/2022 Ag-Today - Listen (10:01).
  Discusses Dicamba spray-drift issues and Inflation Reduction Act tax changes.
• 8/15/2022 RFD-TV - Watch (3:12).
  Discusses the current farm program eligibility and payment limit rules.
• 8/13/2022 Kansas Ag Report - Listen (begins at 7:00)
  Discusses recent tax legislation and Dicamba spray drift on-going litigation.
• 8/9/2022 RFD-TV - Watch (3:01).
  Discusses some thoughts on utilizing a C corporation for the farming or ranching business.
• 8/8/2022 Ag-Issues - Listen (20:36)
  Discusses tax provisions of the 2022 Inflation Reduction Act bill.
• 8/1/2022 RFD-TV - Watch (4:03).
  Discusses crop insurance and legal issues.
• 7/20/2022 Ag-Today - Listen (10:42).
  Discusses the IRS modification of the timeframe for filing a portability election.
• 7/18/2022 RFD-TV - Watch (3:37).
  Discusses deductible start-up costs and web-based businesses.
• 7/13/2022 RFD-TV - Watch (3:30).
  Discusses using farm income averaging to deal with economic uncertainty and resulting income fluctuations.
• 7/9/2022 Kansas Ag Report - Listen (begins at 7:22)
  Discusses recent U.S. Supreme Court's opinion on EPA's authority to shift the means of energy production by regulation and what it means for agriculture.
• 7/6/2022 Ag-Today - Listen (10:16).
  Discusses concerns over foreign landownership of agricultural land.
• 7/5/2022 Ag-Today - Listen (10:36).
  Discusses the Supreme Court’s latest ruling on the "West Virginia vs EPA" case, which will have major implications for the agricultural industry.
• 7/1/2022 RFD-TV - Watch (4:14).
  Discusses the U.S. Supreme Court's opinion in a case involving the EPA’s regulatory authority under the Clean Air Act (CAA).
• 6/30/2022 Ag-Today - Listen (10:57).
  Discusses the Supreme Court and California's Proposition 12.
• 6/27/2022 RFD-TV - Watch (3:01).
  Discusses tax issues associated with customer "loyalty" programs.
• 6/22/2022 Ag-Today - Listen (11:00).
  Discusses cases on property tacking and property easements.
• 6/22/2022 RFD-TV - Watch (4:25).
  Discusses court opinions from Kansas involving agricultural real estate.
• 6/20/2022 News/Talk 1540 KXEL - Listen (27:15).
  Interview on agricultural law and tax report.
• 6/13/2022 RFD-TV - Watch (2:50).
  Discusses USDA's Emergency Relief Program (ERP).
• 6/11/2022 Kansas Ag Report - Listen (begins at 6:10).
  Discusses two cases, one involving agricultural real estate planning implications and the other, rules for showing animals at the State Fair.
• 6/8/2022 Ag-Today - Listen (11:00).
  Discusses agricultural related court cases and their implications.
• 6/6/2022 RFD-TV - Watch (2:43).
  Discusses correcting depreciation errors.
• 5/31/2022 RFD-TV - Watch (3:23).
  Discusses deducting costs associated with starting a business.
• 5/23/2022 RFD-TV - Watch (4:42).
  Discusses deducting soil and water conservation expenses.
• 5/23/2022 Ag-Today - Listen (10:03)
  Discusses deducting soil and water conservation expenses.
• 5/16/2022 RFD-TV - Watch (4:37).
  Discusses warrantless searches of private agricultural land and the scope of curtilage.
• 5/16/2022 Ag-Issues - Listen (19:22).
  Discusses recent developments of importance to farmers and ranchers, including a Texas case involving Medicaid planning.
• 5/14/2022 Kansas Ag Report - Listen (begins at 5:25)
  Discusses Kansas legislature provision for warrantless searches on private property.
• 5/11/2022 Ag-Today - Listen (11:00)
  Discusses recent developments of importance to farmers and ranchers, including a Texas case involving Medicaid planning.
• 5/2022 KWBW Radio - Listen (11:55).
  Discusses proposed estate tax rules would protect against decrease in estate tax exemption.
• 5/9/2022 RFD-TV - Watch (3:28).
  Discusses joint tenancy and income tax basis at death.
• 5/2/2022 RFD-TV - Watch (3:49).
  Discusses land use conflicts in rural areas, agricultural nuisances and pointers for minimizing conflict among landowners.
• 5/2/2022 Ag-Issues - Listen (18:06).
  Discusses warrantless searches of private agricultural land and the scope of curtilage.
• 4/27/2022 Ag-Today - Listen (11:00)
  Discusses warrantless searches of private agricultural land and the scope of curtilage.
• 4/26/2022 RFD-TV - Watch (5:35).
  Discusses laws designed to protect confined animal livestock facilities from those intended to do them harm.
• 4/19/2022 RFD-TV - Watch (5:04).
  Discusses intergenerational transfer of the farm/ranch business - the buy-sell agreement.
• 4/18/2022 Ag-Issues - Listen (20:28).
  Discusses land use conflicts in rural areas, agricultural nuisances and pointers for minimizing conflict among landowners.
• 4/13/2022 Ag-Today - Listen (11:00)
  Discusses pork production regulations and fake meat labeling law.
• 4/11/2022 RFD-TV - Watch (3:18).
  Discusses liability protection in agritourism at the state and federal level.
• 4/9/2022 Kansas Ag Report - Listen (begins at 5:57)
  Discusses the Supreme Court and California’s Proposition 12; Meat labeling law unconstitutional.
• 4/5/2022 RFD-TV - Cow Guy Close - Watch (8:19).
  Discusses the plant-based meat industry.
• 4/4/2022 Ag-Issues - Listen (18:09).
  Discusses the Supreme Court and pork production regulations and Louisiana’s meat labeling law unconstitutional.
• 4/4/2022 RFD-TV - Watch (3:13).
  Discusses the constitutionality of the Louisiana meat labeling law.
• 3/29/2022 RFD-TV - Watch (3:29).
  Discusses agritourism laws.
• 3/22/2022 Ag-Issues - Listen (17:53).
  Discusses agritourism laws and laws designed to protect confined animal livestock facilities from those intended to do them harm.
• 3/21/2022 RFD-TV - Watch (2:57).
  Discusses laws designed to protect confined animal livestock facilities from those intended to do them harm.
• 3/16/2022 Ag-Today - Listen (11:00)
  Discusses income tax deferability of crop insurance proceeds.
• 3/14/2022 RFD-TV - Watch (3:01).
  Discusses transferring interests in a farming business (and other investment wealth) to successive generations by virtue of a GRAT .
• 3/12/2022 Kansas Ag Report - Listen (begins at 3:40)
  Discusses considerations when buying farmland.
• 3/08/2022 RFD-TV - Watch (3:50).
  Discusses the use of the IDGT for transferring asset values from one generation to the next in a tax-efficient manner.
• 3/7/2022 Ag-Issues - Listen (17:30).
  Discusses building a solid hunting use agreement.
• 3/2/2022 Ag-Today - Listen (11:00; begins at 12:10)
  Discusses the elements of a hunting use agreement.
• 2/28/2022 RFD-TV - Watch (3:32).
  Discusses tax consequences when farmland is partitioned and sold.
• 2/21/2022 Ag-Issues - Listen (19:22).
  Discusses considerations when buying farmland.
• 2/19/2022 Kansas Ag Report - Listen (begins at 4:18)
  Discusses California’s Proposition 12; meal portion of per diem allowance deduction; State medicaid recovery.
• 2/16/2022 Ag-Today - Listen (11:00; begins at 12:06)
  Discusses considerations when buying farmland.
• 2/14/2022 RFD-TV - Watch (3:17).
  Discusses considerations when buying farmland.
• 2/7/2022 RFD-TV - Watch (3:26).
  Discusses California’s Proposition 12 which sets strict housing standards for livestock.
• 2/7/2022 Ag-Issues - Listen (17:13).
  Discusses meal portion allowance deduction, California’s proposition 12, State medicaid recovery, missed tax deadline, WOTUS decision.
• 2/2/2022 Ag-Today - Listen (11:00; begins at 12:06)
  Discusses the almost top ten developments 2021 - new regulatory definition of "habitat", IRS federal estate tax return, meal portion allowance deduction.
• 1/31/2022 RFD-TV - Watch (3:21).
  Discusses new regulatory definition of "habitat" under the Endangered Species Act (ESA).
• 1/26/2022 RFD-TV - Cow Guy Close - Watch (8:06).
  Discusses tax changes and interest rate hikes.
• 1/25/2022 RFD-TV - Watch (3:54).
  Discusses a significant case with WOTUS-related issues, Sackett v. Environmental Protection Agency.
• 1/24/2022 Ag-Issues - Listen (17:33).
  Discusses, in his view, the almost top ten agricultural law and tax developments of 2021 - significant developments that did not make the top ten.
• 1/19/2022 RFD-TV - Watch (2:52).
  Discusses agricultural commodity gifts to children.
• 1/19/2022 Ag-Today - Listen (11:00; begins at 12:10)
  Discusses the second half of his top 10 agricultural law and taxation developments of 2021 - 5: Whether FIFRA Preempts State Law – Roundup Litigation; 4: Equitable Apportionment Doctrine Applies to Underground Water; 3: Government Cannot Force Private Property Owners to Allow Trespassing; 2: Developments Involving "Waters of the United States"; 1: The Failure of "Build Back Better" to Become Law.
• 1/15/2022 Kansas Ag Report - Listen (begins at 4:03)
  Discusses the second half of his top 10 agricultural law and taxation developments of 2021: 6 - The Potential Peril Associated With Deferred Payment Grain Sales; 5 - Whether FIFRA Preempts State Law – Roundup Litigation; 4 - Equitable Apportionment Doctrine Applies to Underground Water; 3 - Government Cannot Force Private Property Owners to Allow Trespassing; 2 - Developments Involving "Waters of the United States"; 1 - The Failure of "Build Back Better" to Become Law.
• 1/11/2022 Ag-Issues - Listen (18:39).
  Discusses, in his view, the top ten most important developments in agricultural law and tax developments of 2021.
• 1/10/2022 RFD-TV - Watch (5:42).
  Discusses top ten agricultural law and tax developments of 2021, numbers 5 to 1.
• 1/10/2022 RFD-TV - Watch (6:03).
  Discusses top ten agricultural law and tax developments of 2021, numbers 10 to 6.
• 1/8/2022 Kansas Ag Report - Listen (begins at 4:59)
  Discusses half of his top 10 agricultural law and taxation developments of 2021: 10 - Public Trust Doctrine in Iowa; 9 - IRS Regulations on Farm Net Operating Losses; 8 - Ag Nuisance Litigation; 7 - Whether Withheld Taxes and Other Pre-Paid Taxes Can Be Deprioritized in Chapter 12 Bankruptcy.
• 1/5/2022 Ag-Today - Listen (11:00; begins at 1:07)
  Discusses half of his top 10 agricultural law and taxation developments of 2021 - 10: Public Trust Doctrine in Iowa; 9: IRS Regulations on Farm Net Operating Losses; 8: Ag Nuisance Litigation; 7: Whether Withheld Taxes and Other Pre-Paid Taxes Can Be Deprioritized in Chapter 12 Bankruptcy; 6: The Potential Peril Associated With Deferred Payment Grain Sales.
• 1/3/2022 RFD-TV - Watch (2:53).
  Discusses Commodity Credit Corporation loans and tax treatment.

Other Media Contacts

• Quoted, "Washburn Ag Law Prof: EPA Questions Continue Before Supreme Court," Hays Post, December 30, 2022.
• Quoted, "Pick Your Power: Learn How Powers of Appointment Work In Estate Planning," AgWeb, December 21, 2022.
• Quoted, "McEowen Talks Farm Income Tax Planning," KMA News, December 1, 2022.
• Quoted, "Ag Law Expert Says Agriculture Remains Vulnerable to Scammers," Brownfield Ag News, November 16, 2022.
• Quoted, "High Exposure: Understand How Record Farmland Prices Impact Your Estate Plan," AgWeb, November 1, 2022.
• Quoted, "Can One State Regulate Hog Production in Another? The U.S. Supreme Court Will Decide," NPR-KCUR News, October 4, 2022.
• Quoted, "Conservation Easements — Dirt Law Meets Tax Law," Tax Notes, September 16, 2022.
• Quoted, "Washburn Professor Critical of Biden's Inflation Reduction Act," Salina Post, September 6, 2022.
• Quoted, "Consensus Builds for Reforms in Cattle Pricing," Nebraska Farmer, September, 2022.
• Quoted, "Fence Law Is Complicated, But Important to Know," High Plains Journal, September 2, 2022.
• Quoted, "Consensus Builds for Beef Industry Reforms," Farm Progress, July 14, 2022.
• Quoted, "Homegrown Fare: Food Security Concerns Prompt Indiana To Ban Foreign Ownership of Agricultural Land," The Indiana Lawyer, June 22, 2022.
• Quoted, "Unbounded: Government Claims Right of Access and Surveillance on All Private Land," AgWeb, May 24, 2022.
• Quoted, "Gillum Leaves Legacy of Economic Downfall; Plainville on Rebound," Hays Post, May 3, 2022.
• Quoted, "Farm Succession Planning Required For Families To Stay On The Land ," WIBW News, March 1, 2022.
• Blog reference, "Hunting Club Lawsuit Challenges Power of Government Surveillance on Private Land," Drovers Magazine, March 15, 2022.
• Quoted, "Legislation Would Bring Standardized Regulation to Wind Farms," The Sentinel, February 28, 2022.
• Featured, "The Issue of Waters of the U.S. May Finally Be Put to Rest," RFD-TV, January 27, 2022.
• Quoted, "Inflation: The Making of Another ’80s Farm Crisis?," Farm Progress, January 20, 2022.

Articles in Journals and Other Publications

• "Captive Insurance," 49:7 Estate Planning 3 (July 2022).
• "Farm Economic Issues and Implications," Washburn Law Journal Blog (May 9, 2022).
• "Agritourism," 25:3 The Nebraska Lawyer 15 (May/June 2022).
• "Considerations When Buying Farmland," 25:1 The Nebraska Lawyer 15 (January/Febrauary 2022).
• "Estate Planning to Protect Assets From Creditors – Dancing On the Line Between Legitimacy and Fraud," 49:2 Estate Planning 30 (February 2022) (with Shawn S. Leisinger and Timothy P. O’Sullivan).
• "Consider Tax Consequences When Gifting Agricultural Commodities to Children," Progressive Dairy (February 8, 2022).