Washburn Law WALTR

05/24/2026

Farm and Ranch Real Estate Fraud - and... Thoughts on Memorial Day

Could someone sell your farmland without you even knowing it? It’s happening more often than most landowners realize. Scammers are increasingly targeting absentee-owned farmland, hunting ground, mineral interests, and rural property by impersonating owners and attempting fraudulent sales using fake IDs, electronic signatures, spoofed emails, and remote closings.

In one real-world case, the actual owner only discovered the fraud because a local resident happened to mention seeing a “For Sale” sign on property that was never listed.

My latest article discusses:

• How these scams work
• The warning signs landowners and agents should recognize
• Why rural properties are especially vulnerable
• The legal and financial consequences if fraud succeeds
• Practical steps landowners, attorneys, and title companies can take to protect themselves.

Farmland is more than an asset - it’s family legacy and generational wealth. Awareness and vigilance are becoming essential.
Here's the link to the article: https://www.lexblog.com/.../farmland-title-fraud-an.../

I'll be talking about this tomorrow morning beginning at 6:10 a.m. (central) on WIBW 580 AM with host Greg Akagi. You can listen on your radio or online. It's an important issue.

This past week I was on the road with a seminar in Manhattan, Kansas, where I spoke at the KSU College of Business for the Accounting Department's annual Accounting and Technology Conference. Then on Friday I spoke at the Iowa Bar Association's Spring Tax Conference in Des Moines. This week finds me doing a seminar on Tuesday for the National Business Institute. I'll be talking about various tax issues associated with trusts.

The Ag Law and Tax Tour continues next week in West Virginia. There's still time for you to join online if you'd like. We will be covering many farm income tax, farm program planning, and estate/business planning issues.

The topics on the national daily radio program this week are: Problems in Farm Transition – Key Things to Know; ARC/PLC Projections for Fall 2026; Colorado River Water Plan – Impact on Farmers and Ranchers; The Passive Loss Rules and Family Farm Trusts; and Tax Management for Family Timber Farms.

On Wednesday you can find me on RFD-TV at 10:30 a.m. (central).

Tomorrow is Decoration Day (now known as Memorial Day). It's a solemn reminder of the sacrifices made by U.S. Service members. Some have given the ultimate sacrifice. I often think of my father, but tomorrow in particular, I'll pull out some of the letters he wrote to my mother (and my sister who was a small child at the time) while he was serving in WWII and read them again. Some of the paintings he painted and pictures he drew during the war hang in our Kansas home. I still have his drab green Army blanket and a couple of other artifacts of his from the war. A couple of years ago, a friend brought me back a small bottle of sand from Omaha beach. It sits on a shelf in my library along with the U.S. flag that draped his casket at his funeral in 1977. What a heritage...

"Precious memories, how they linger
How they ever flood my soul
In the stillness of the midnight
Precious sacred scenes unfold..."

Make it a good week this week.

05/18/2026

WV Seminar - in Person and Online

The first of two national seminars on farm income tax and farm estate and business planning will be on June 4 and 6. This one will be at Chief Logan State Park, near Logan, West Virgina.

As agricultural operations become increasingly capital-intensive and legally complex, staying ahead of volatile markets and shifting legislation isn't optional, it's an operational necessity.

To help practitioners, producers, and agribusiness professionals navigate these deep waters, Paul Neiffer and I are hosting the Farm and Ranch Income Tax/Estate and Business Planning Seminar on Thursday, June 4 and Friday, June 5, 2026. We will be presenting live from the Chief Logan Lodge and Conference Center in Logan, West Virginia, with a full, interactive Online streaming option available nationwide.

This comprehensive, two-day program is specifically engineered for CPAs, tax practitioners, attorneys, Enrolled Agents, and agricultural professionals who need an intermediate-to-advanced update on farm income tax provisions, complex estate structures, and succession planning transitions. As an NASBA-certified CPE provider, McEowen P.L.C. will offer full continuing education credits for both in-person (Group Live) and online (Group Internet Based) participants. 16 total credit hours are available.

We will delve directly into the technical mechanics of estate tools, the current state of federal tax legislation, and real-world application examples designed to protect the financial peace of rural landowners and active heirs alike.

Seating and registration options (including early pricing and hard-copy materials) are live right now. Head over to RogerMcEowen.com and click on the "Events" tab to review the complete schedule and lock in your spot. Whether you join us in the beautiful hills of West Virginia or from your own office via Zoom, make sure your practice and your clients are prepared for the transitions ahead.

If you miss this event, our late summer one will be in early August in Utah.

05/10/2026

Can Farmland Survivorship Rights Disappear Without a Deed?

A new Kansas Court of Appeals decision may have major implications for farm succession planning.

In Clark v. McKee, the court ruled that survivorship rights in jointly owned farmland were destroyed even though no deed was ever transferred before death. Instead, the court relied on evidence of “intent” and informal conduct — including conversations, possession changes, and an incomplete contract to sell the farm.

That’s a big deal for agriculture because survivorship deeds and joint tenancy arrangements are commonly used by farm families to transfer land and avoid probate.

The concern? Ordinary rural practices and informal family arrangements could now become evidence in costly postmortem litigation over who actually owns the farm.

My latest blog article explains why this case could create new uncertainty for farm transitions, estate planning, lenders, and agricultural land titles across Kansas. You may read it here: https://www.lexblog.com/.../joint-tenancy-in-jeopardy.../

I'll also be talking about the case tomorrow morning on WIBW 580 AM's Ag Issues Program with Greg Akagi shortly after 6 a.m.



This week's topics for my national daily radio program are as follows:

* The Future of Farm Legislation
* The Use of the Self-Canceling Installment Note
* The Supreme Court's Voting Rights Decision and Implications for Ag
* Using Expert Witness Testimony in an Ag Case
* Captive Insurance

Make it a good week this week.

Overview The Kansas Court of Appeals recently issued a significant property-law decision in Clark v. McKee[1] involving a 40-acre Jefferson County farm and the severance of a joint tenancy with rights of survivorship. The court reached a result that may strike some as equitable under the facts. But....

05/04/2026

The 2026 Tax Landscape is Changing—Are You Ready? Join Us in West Virginia.

The agricultural tax and estate planning landscape has undergone a seismic shift this year. With the permanent integration of the “One Big Beautiful Bill” Act (OBBBA) provisions, many of the strategies we relied upon as recently as last year have fundamentally changed. "Tax complacency" is the greatest risk to your clients' operations right now.

To help practitioners navigate this new reality, I am pleased to partner again this summer with Paul Neiffer, CPA, for a two-day, deep-dive intensive. This isn't an introductory course. We have designed this program for the intermediate to advanced practitioner—the attorneys, CPAs, and tax professionals who are in the trenches with farm and ranch families. We are moving beyond the headlines to address the high-stakes, technical challenges of the 2026 tax season.

Over two days, we will cut through the noise and focus on actionable planning. Key agenda items include:
We are going beyond the basics to tackle the technical "how-to" of the new tax landscape:

✅ Advanced Income Averaging & S-Corp wage strategies
✅ Navigating the new $15M Estate Exemption
✅ The "math" behind Rural Opportunity Zone investments vs. 1031s
✅ Properly documenting the residual fertilizer deduction
✅ And much more.

Details:
📍 In-Person: Chief Logan Lodge & Conference Center, Logan, WV
💻 Online: Live Stream via Zoom (NASBA Certified GIB/GL)
🎓 Credits: CPE, CLE, and IRS Practice Credit available.

This seminar is designed for CPAs, attorneys, and tax pros who need to provide high-level, compliant, and strategic advice to farm and ranch clients this year.

Seats are filling up. Secure your spot (in-person or online) and view the full curriculum at the link here:

Join us for a continuing legal education program for agribusiness professionals, attorneys, certified public accountants, enrolled agents, and tax practitioners to be held in Logan, West Virginia on June 4-5, 2026.

05/03/2026

Is the Traditional Farm Bill a Relic of the Past?

The debate between utilizing a traditional, multi-year Farm Bill versus relying on ad hoc disaster payments and reconciliation is one of the most critical discussions in current agricultural policy. As legislative strategies shift toward more centralized models, we must address a fundamental question: Is the traditional Farm Bill an outdated artifact, or is it a structural necessity for a functioning agricultural sector?

My most recent blog article explores the tension between the long-term statutory certainty of a traditional bill and the short-term efficiency of reactive governance. By examining the dangers of "governing by crisis"—including the erosion of fiscal discipline, the rise of administrative rent-seeking, and market distortion - I analyze why returning to a traditional legislative model is essential to move away from a cycle of dependency and toward a stable, market-oriented future.

You may read the article here: https://www.lexblog.com/2026/05/02/the-farm-bill-standalone-or-via-reconciliation/

04/26/2026

The USDA National Appeals Division

Receiving an “adverse decision” from a USDA agency whether it’s a loan denial, payment rejection, or wetland determination, can threaten the future of your farm.

The good news? You have a structured path for recourse through the National Appeals Division (NAD). But navigating this process requires more than just frustration; it requires procedural precision and a solid command of the administrative record.

In my latest blog article, I break down the NAD process, from filing deadlines to handling crop insurance disputes, and explain how the Supreme Court's recent Loper Bright decision has changed the game for judicial review.

The link to the blog article is below. For an expanded and more in-depth analysis and discussion, you can find that on my Substack at mceowenaglawandtax.substack.com

This is one of the topics that I will be discussing on Monday morning at 6:00 a.m. (cst) with Greg Akagi on WIBW 580AM along with a discussion of how Federal Indian Law can impact farmers.

This week my national daily radio program topics are: 1) Expungement and Farm Employment; 2) The USDA's NAD; 3) Mandatory Food Recalls; 4) Anticompetitive Ag Markets; and 5) Farm Foreclosure and Redemption.

Here's the link to the blog article: https://www.lexblog.com/2026/04/24/navigating-usda-disputes/

Overview Receiving an “adverse decision” from a USDA agency (such as a loan denial, payment rejection, or unfavorable wetland determination) can feel overwhelming. For a farmer, these decisions represent more than just bureaucratic paperwork; they impact the financial viability of the operation ...

04/25/2026

Spring Ag Law Gathering

Each Spring semester and Fall semester my wife and I host the ag and rural law students from Washburn Law School at our Kansas place. It's always a great joy to have them out for a few hours and enjoy the time together. This year our special guests to join the students were former KS Ag Secretary, U.S. Congressman, U.S. Senator and KS Governor Sam Brownback, and current KS Supreme Court Justice Caleb Stegall. Both men have a background in farming or working in a rural practice.

Sam and I have been friends since 1993. When I received a call from Barry Flinchbaugh to come to KSU in the late Spring of 1993 it was to replace an adjunct professor that was teaching the ag law class in the Dept. of Ag Econ at KSU who was moving on to greater things. That adjunct was Sam. He and Jim Wadley had published "Kansas Agricultural Law" in 1989 when Sam was the KS Ag Secretary, and I was included in helping write the 2nd edition of that book that published in 1994. Jim was a professor at Washburn Law School where he was also the Director of the Rural Law Center. Unfortunately, Jim died on New Years Day in 2010. To this day, I author a monthly update to that book as part of the Kansas Wheat Farmer/Row-Crop Farmer publication.

Sam appointed Justice Stegall to the bench in 2014. After some time working for an urban firm, he opened an office in Perry, Kansas before moving on to the Kansas Supreme Court. I had his son, Simon, in my ag law class a year ago at the law school.

Over 30 students attended the gathering and my wife prepared "walking tacos" for the students along with fruit and two types of her "Texas Sheet Cake" for dessert. Most of the work to pull of this event is credited to her. It was a beautiful weather evening, and the students enjoyed being away from the law school environment for a few hours and getting a chance to visit with Sam and Caleb and myself in a relaxed setting. Even one of my former KSU students came down for the evening from Omaha where he is a student at Creighton Law School. He will eventually be joining his father in a law practice in O'Neill, NE.

It was a great evening to share dreams and visions for the future of these students and encourage them to look forward to helping farmers and ranchers with legal and tax issues.
We are looking forward to doing it again this Fall.

04/19/2026

Farming/Ranching Operations and Federal Indian Law

A unique issue for farming/ranching operations in certain parts of the country (including certain areas in Kansas) is the interaction with Federal Indian Law. It can put the farming/ranching operation in a complex jurisdictional "checkerboard" when Indian Country is involved.

Whether you own fee land or lease tribal acreage, the legal landscape is shifting rapidly.Recent developments like the 2026 Farm Bill’s expansion of “638” contracting, the integration of Traditional Ecological Knowledge (TEK) into conservation standards, and evolving water rights settlements create significant new risks and opportunities for producers.

Administrative hurdles—such as the misalignment between BIA lease timelines and USDA program deadlines—can unexpectedly jeopardize your eligibility for crop insurance, disaster payments, and vital cost-sharing programs. For farmers, ranchers, and the attorneys representing them, relying on outdated management strategies is no longer enough. You must navigate a maze of tribal, state, and federal authorities to protect your business.

In my latest blog article, I break down these critical legislative shifts, explain the nuances of ownership issues, and provide actionable strategies for managing leasing, water rights, and jurisdictional compliance. You may read the full article at the link below.
This week will be another busy one with classes going at KSU and at the law school. Also, I will be speaking in Kansas City on Tuesday and Thursday at an ag mentors' conference and then making a presentation on Friday for the Ellis County Bar Association.

This week's topics on the national radio program will be: cancellation of indebtedness income; farming entities and estate planning - the income tax basis issue; is an oil and gas interest like-kind to real estate?; handling inherited oil royalties; and depreciating farm trucks.

You may also hear me Wednesday morning on the KSU radio network on KFRM AM 550.

Here's the link to the blog article:

Overview For many farmers and ranchers in the Midwest and West, the “fence line” isn’t just a physical boundary between pastures; it can also be a jurisdictional boundary between state and federal or tribal law. Navigating the complexities of Federal Indian Law is a necessity for those operati...

04/12/2026

2026 Kansas Legislative Session - New Ag-Related Laws

The 2026 Kansas legislative session resulted in a robust set of new laws designed to strengthen private property rights, modernize water infrastructure management, and protect the economic viability of rural enterprises. Most of these changes take effect July 1, 2026. I'll be discussing these new laws tomorrow morning on WIBW 580AM beginning shortly after 6 a.m. with Greg Akagi.

The following is a summary of the provisions. You may read my full commentary on my blog here: https://www.lexblog.com/.../the-2026-kansas-legislative.../

1. Property Rights and Liability

• Expedited Squatter Removal (HB 2378): Replaces lengthy civil evictions with a streamlined law enforcement process. Owners can reclaim property within 24 hours by filing a notarized affidavit.

• Agritourism Protections (HB 2111): Creates a "safe harbor" for invitation-only farm activities (tours, hunting leases) by exempting them from urban building codes and zoning, provided they are registered with the state.

• Motorsports Venue Protection (HB 2416): Establishes a "Right-to-Race" by shielding existing rural tracks from nuisance lawsuits filed by newer neighboring residents ("coming to the nuisance" defense).

2. Water Management and Infrastructure

• Dam and Stream Regulation (HB 2114): Clarifies permitting thresholds to exempt many small rural stream crossings. It introduces hazard-based inspection fees and requires professional engineering oversight for larger structures. Sellers must now disclose if land is in a dam "inundation zone."

• Enhanced Water Transparency (HB 2477): Mandates an interactive online map for all pending water diversion applications. It expands neighbor notification requirements to a one-half mile radius for all landowners, not just those with existing water rights.

3. Livestock and Crop Protection

• Stricter Theft Penalties (HB 2413): Elevates the theft of livestock (cattle/horses) and farm machinery to a Level 5 nonperson felony, regardless of market value. This "zero-tolerance" model aims to deter professional rustling rings.

4. Regulatory and Tort Reform

• De Novo Judicial Review (HB 2183): Prohibits courts from automatically deferring to state agency interpretations of law, requiring judges to interpret statutes independently—a major shift in favor of private landowners.

• Public Nuisance Reform (SB 462): Centralizes the authority to bring large-scale nuisance claims with the Attorney General. It bars individuals from suing for negligence if they were engaged in "wrongful conduct" at the time of injury and protects legal products from broad nuisance litigation.

5. Taxes and Fees

• Property Tax Curb (HB 2745): Introduces a "protest petition" mechanism. If a local jurisdiction (excluding schools) raises tax collections by more than 3%, 5% of voters can petition to block the increase.

• Seed Registration (SB 425): Adjusts caps for wholesaler ($400) and retailer ($50) registration fees to support state quality control programs.

Key Takeaway

The 2026 session shifted the legal landscape to favor landowner autonomy and transparency. By reducing "regulatory creep" in agritourism, providing digital tools for water tracking, and hardening penalties for rural crime, the legislature has provided Kansas producers with a more predictable and secure operating environment.
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On this week's national daily radio show, I'll address the following topics: Agriculture and Intellectual Property; Assault on Property Rights; Auction Sales - Contract Formation; Avoiding the "Direct Loan Trap"; and Withdrawals from an IRA or Theft?

My RFD-TV interview time this week is scheduled for Friday at 11:00 a.m. (cst).

Make this week a good one.

Overview The 2026 Kansas legislative session has been particularly active concerning agriculture and rural landowners, with lawmakers focusing heavily on property rights and water management.  Several key bills have been signed into law that directly impact how Kansans farm, ranch, and manage rural...

03/30/2026

The Week Ahead

This week is a unique one for me. It's the first week this year that I haven't schedule a seminar someplace. That is helpful to me as the tax filing season hits the last two week "homestretch." Although, for many preparers, the tax season seemingly never ends. So, in addition to classes at KSU and the law school, I'll be out with the next edition of my Rural Practice Digest on Tuesday. My lead article will address the possibility of claiming a tax deduction for farm program base acres.

Also, I will be Greg Akagi's guest on 580AM WIBW on the ag issues program Monday morning beginning at 6:10 a.m. I'll be talking about curing title defects in farm and ranch land and maybe a few other things.

This week's interview on RFD-TV will be at 9:30 a.m. (cst) on Wednesday. Also, this week's topics on my national daily radio program will be: The “Hidden Cost” of Raised vs. Purchased Replacements; The Base Acre Re-Up - A Safety Net Modernization; Regulatory Reprieve - The Horse Protection Act Postponement; The “Churched” Loan - Don’t Let Banking Slang Cost You a Deduction; and The Sub-S Squeeze: Why the IRS Might Not Call You a “Farmer".

Make this week a good one.

03/25/2026

Don’t Bet the Farm on a Handshake Deal!

For many farmers, an Agricultural Installment Land Contract (or "Contract for Deed") is the only bridge to land ownership - but without the right legal "safety net," a single bad harvest could cost you a lifetime of equity. Whether you are a buyer looking to secure your first acreage or a retiring seller wanting to minimize your tax hit, my latest blog article covers the essential mechanics of these high-stakes deals, including:

• IRS Compliance: How to navigate the Applicable Federal Rate (AFR) and avoid "imputed interest" traps.
• The OBBBA Advantage: New tax breaks that allow "qualified lenders" to exclude 25% of interest income from agricultural loans.
• Variable Payment Models: Learn how to structure payments tied to corn prices or yields to protect cash flow during "bust" years.
• Forfeiture Protection: Why a "Conversion to Mortgage" clause is the ultimate insurance policy for your land.
• Critical Checklists: 10+ questions you must ask about mineral rights, existing mortgages, and "Deeds in Escrow" before you sign. Questions include: What is the biggest tax trap for a seller in a "low-interest" deal?; How does the "One Big Beautiful Bill Act" (OBBBA) help?; What happens if I miss a payment due to a bad harvest? Can I tie my payments to crop prices?; Why is a “Deed in Escrow" necessary?

You can read the entire article here: https://www.lexblog.com/2026/03/24/agricultural-installment-land-contracts/