Roger on the Air

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

• 10/8/2018 Ag-Issues - Listen (14:46).
  Discusses upcoming KSU tax schools, IRS areas eligible for extended replacement period, Endangered Species Act case, income tax basis for spousal joint tenancies.
• 10/2/2018 RFD-TV - Watch (3:28).
  Discusses the income tax basis rules at death for spousal joint tenancies.
• 9/24/2018 RFD-TV - Watch (3:21).
  Discusses deductions associated with residual soil fertility.
• 9/20/2018 RFD-TV - Watch (3:18).
  Discusses posting farm personal property as "No Trespassing".
• 9/11/2018 RFD-TV - Watch (3:24).
  Discusses the tax consequences that result from a partition and resulting sale of land.
• 9/10/2018 Ag-Issues - Listen (15:03).
  Discusses cases involving, Chapter 12 Bankruptcy case, failure to treat a corporation as an entity separate from an owner, lapsed financial statement that cost a creditor priority position, regulation on roadkill.
• 8/28/2018 RFD-TV - Watch (3:01).
  Discusses the impact of Migratory Bird Treaty Act on agricultural activities.
• 8/27/2018 Ag-Issues - Listen (15:00).
  Discusses cases involving, verifying employment in regards to immigration, status of the WOTUS Rule, and real estate right of first refusal.
• 8/15/2018 RFD-TV - Watch (3:04).
  Discusses recent developments involving crop insurance.
• 8/14/2018 Sirius Satellite Radio - Listen (12:25; begins at 27:55).
  Comments on glyphosate verdict implications in California.
• 8/13/2018 RFD-TV - Watch (3:32).
  Discusses the recent developments of the WOTUS rule.
• 8/13/2018 Ag-Issues - Listen (15:18).
  Discusses cases involving, no duty to trim or remove trees or vegetation at rural intersection, property line dispute, USDA improperly delayed implementation of a crop insurance provision, Chlorpyrifos registrations ordered to be canceled.
• 8/6/2018 RFD-TV - Watch (3:07).
  Discusses life estate / remainder arrangements, a common estate planning technique for many farmers and ranchers.
• 7/31/2018 RFD-TV - Watch (3:01).
  Discusses financial distress in the farm sector and repossession of farmland.
• 7/30/2018 Ag-Issues - Listen (15:21).
  Discusses cases involving landowner liability for escaped cattle accident, Migratory Bird Treaty Act, WOTUS Rule, changing beneficiary designation, IRS revised statutory FBAR penalty.
• 7/23/2018 RFD-TV - Watch (3:25).
  Discusses establishing the elements of a cruelty to animals charge.
• 7/16/2018 Ag-Issues - Listen (16:58).
  Discusses cases involving a vaguely written farm lease, crop insurance policy, FOIA request on RMA data, and an amendment added to the Senate Farm Bill.
• 7/10/2018 RFD-TV - Watch (3:45).
  Discusses regulation of wetlands.
• 7/3/2018 Ag-Issues - Listen (15:16).
  Discusses “postcard size” IRS Form 1040 and cases involving minority shareholder oppression, fishing activity recreational use statute, apartment at horse facility, and passive horse activity.
• 6/26/2018 RFD-TV - Watch (3:21).
  Discusses the difference between a capital gain and ordinary gain when a farmer or rancher sells land.
• 6/18/2018 Ag-Issues - Listen (16:17).
  Discusses cases involving tractor accident, WOTUS court ruling, a handwritten will, beef checkoff records request, and wind energy court settlement.
• 6/12/2018 RFD-TV - Watch (3:13).
  Reviews the impact of post-death events on the valuation of farmland.
• 6/4/2018 RFD-TV - Watch (3:34).
  Discusses agritourism activities and the statutes designed to limit landowner liability.
• 6/4/2018 Ag-Issues - Listen (17:05).
  Discusses cases involving Clean Water Act, business deductions, Idaho's "ag-gag" law and constitutionality of mandatory checkoff programs.
• 5/29/2018 RFD-TV - Watch (2:36).
  Discusses the impact of Tax Cuts and Jobs Act (TCJA) on trusts and estates.
• 5/21/2018 RFD-TV - Watch (4:03).
  Discusses valuation discounting in the context of a family limited partnership (FLP).
• 5/21/2018 Ag-Issues - Listen (16:25).
  Discusses a program that places Ag Law students in western Kansas, farmers structuring their business as a C corporation, confined animal feeding operation and crop insurance claims.
• 5/17/2018 RFD-TV - Watch (3:14).
  Discusses the possible penalties and tax consequences of not keeping land in the Conservation Reserve Program (CRP) for the duration of the contract.
• 5/15/2018 RFD-TV - Watch (3:42).
  Examines the issue of killing trespassing dogs.
• 5/7/2018 RFD-TV - Watch (3:29).
  Discusses gifts of agricultural commodities to children and the new tax law.
• 5/7/2018 Ag-Issues - Listen (15:58).
  Discusses cases including tax liability for volunteer non-profit board members, what can go wrong with filing a tax return electronically, a neighbor’s dog that may be killing or harming livestock.
• 4/26/2018 RFD-TV - Watch (3:31).
  Discusses cases involving crop insurance.
• 4/23/2018 Ag-Issues - Listen (15:52).
  Discusses cases including a cattle ranching activity deemed to be a hobby, grouping of real estate and aviation activities, easement abandonment, forced destruction of a deer herd.
• 4/20/2018 RFD-TV - Watch (2:53).
  Discusses tax deduction for off-farm investment losses.
• 4/9/2018 Ag-Issues - Listen (14:44).
  Updates on cases including an animal waste air reporting exemption, electronic logging devices rule for agricultural haulers, glyphosate labels in California, biofuel scam in Iowa.
• 4/2/2018 RFD-TV - Watch (3:56).
  Examines the modification to the qualified business income deduction.
• 3/29/2018 Agri-Talk - Listen (11:40; begins at 12:20).
  Discusses farm and ranch research and development expenses that qualify for a tax deduction.
• 3/26/2018 RFD-TV - Watch (3:06).
  Discusses basics of special tax rules that apply to farm net operating losses.
• 3/26/2018 Ag-Issues - Listen (16:01).
  Outlines which agricultural producers will be winners and losers in Section 199A tax fix.
• 3/21/2018 RFD-TV - Watch (3:11).
  Discusses requirements that must be satisfied for a bankruptcy court to get a Chapter 12 reorganization plan confirmed by the bank.
• 3/13/2018 RFD-TV - Watch (3:23).
  Discusses Clean Water Act permit for pollution discharges via groundwater.
• 3/12/2018 Ag-Issues - Listen (16:37).
  Discusses court cases including Chapter 12 bankruptcy, a CAFO in Indiana, Clean water Act in Hawaii and why wording in a Will is extremely important.
• 3/6/2018 RFD-TV - Watch (3:08).
  Discusses landlord liability for injuries occurring on leased premises.
• 3/6/2018 The Big Show (WHO Radio) - Listen (33:00) (requires free account)
  How real is the threat of field tile being regulated and requiring a Clean Water Act permit?
• 2/28/2018 RFD-TV - Watch (2:53).
  Discusses common types of leases and the impact leases have on a producer's eligibility for farm program payments.
• 2/26/2018 Ag-Issues - Listen (16:06).
  Discusses court cases including an injury by a horse, an update on a vehicle and a cow accident, Nebraska case on Adverse Possession, and legal issue on wind turbines.
• 2/20/2018 RFD-TV - Watch (3:25).
  Discusses the imprecise language and the problems that can be created in drafting wills and trusts for farmland / ranchland.
• 2/13/2018 RFD-TV - Watch (2:52).
  Discusses the requirements for livestock that are sold or exchanged because of disease leading to taxable gain.
• 2/12/2018 Ag-Issues - Listen (15:43).
  Discusses several cases including cow vehicle accident, Environmental Protection Agency with regards to the WOTUS rule, assessing ag land in Nebraska and Nebraska Livestock Brand Act.
• 2/5/2018 RFD-TV - Watch (3:40).
  Discusses hobby loss issues when a hobby is converted into a more typical business operation.
• 1/29/2018 RFD-TV - Watch (3:37).
  Discusses the research and development credit, a general business credit that reduces tax liability when allowed.
• 1/29/2018 Ag-Issues - Listen (16:27).
  Comments on recent Ag-related rulings. A Kansas case involving zoning Ag land with a non-Ag building, a Missouri Right-To-Farm law and a South Dakota law imposing a state sales tax on Remote Sellers.
• 1/22/2018 RFD-TV - Watch (2:49).
  Reviews the impact that the new tax law may have on estate planning.
• 1/17/2018 RFD-TV - Watch (3:30).
  Reviews qualified business income deduction that is available to businesses other than C corporations.
• 1/15/2018 Ag-Issues - Listen (15:50).
  Answers some of the key questions, such as those about depreciation, business interest deductions, and farming losses, related to the 2017 tax law.
• 1/11/2018 The Big Show (WHO Radio) - Further Understanding the Tax Law (08:00) (requires free account)
  Discusses changes that could be made to the recently passed tax reform act.
• 1/8/2018 RFD-TV - Watch (7:59).
  Reviews the top five water, environmental, and tax developments from 2017.
• 1/8/2018 RFD-TV - Watch (15:09).
  Discusses, with Paul Neiffer, key changes to depreciation and expensing; consideration of whether farmers should convert from a C corporation to an S corporation; deduction of farm losses, business interest, and property taxes; issues associated with section 199A changes; and commodity gifts to children.
• 1/3/2018 WIBW-TV - Watch (03:28).
  Talks about the 2017 Tax Reform Act and its implications for, and impact on, the farming community.
• 1/2/2018 RFD-TV - Watch (04:00).
  Reviews 2017 agricultural law and tax developments that just missed making the top 10.
• 1/2/2018 Ag-Issues - Listen (17:19).
  Comments on several major 2017 agricultural law and tax developments, including withdrawal of most of the proposed GIPSA rule and state trespass laws designed to protect livestock facilities.

Other Media Contacts

• Quoted, "Understanding the Legal Implications of the California Jury Decision on Glyphosate," Real Agriculture, August 16, 2018.
• Quoted, "Kavanaugh's Tax Opinions Offer Insight Into Role As Justice," Law360, July 10, 2018.
• Quoted, "The Case for Well-Written Farm Leases," Farm Talk Newspaper, June 26, 2018.
• Quoted, "Wyoming Could Serve As Cryptocurrency Tax Bellwether," Law360, May 4, 2018.
• Quoted, "Section 199A Driving Local Elevators to Make Tough Decisions," Feedstuffs, March 20, 2018.
• Quoted, "Passing it on: Farming SUCCESSion Conference Helps Area Farmers, Ranchers Keep Business in the Family," The Hutchinson News, March 21, 2018.
• Quoted, "Tax Bill Impacts How You'll Market Grain," Farm Futures, January 12, 2018.