Washburn Law WALTR

08/28/2026

TOMORROW ON THE KANSAS AG REPORT

We'll talk beef and what's going on in D.C. What's the plan to get cattle numbers up and beef prices down? We’ll have the latest from Kansas. Plus, Mexican cattle are once again crossing into the U.S.
Also, soybean producers are watching another potential problem as increased small-refinery exemptions could reduce biofuels demand.
We'll also get the week's market report from Darrell Holaday. And there’s good news to watch for: Could changes to the farm safety net mean bigger government payments for some Kansas producers? K-State’s Robin Reid breaks it down.
Plus, the Ag Advisors (Paul Neiffer and I) explain Trump Accounts - including the new $1,000 benefit that could help farm families start building wealth for the next generation.
Don’t miss tomorrow’s Kansas Ag Report! We’ll bring you the agricultural news, markets and policy developments that matter to Kansas farmers and ranchers.
After the show airs you can find it on YouTube - just search for the Kansas Ag Report.

08/26/2026

A Farm is More Than a Place. It's a legacy. A Tribute to Dolly

What can Dolly Parton’s life teach us about agriculture, family, work, and the values that farming produces?

Growing up on a small farm in East Tennessee, Parton learned lessons about responsibility, persistence, scarcity, stewardship and hard work - lessons that stayed with her long after she became one of the world’s most successful entertainers. Her story illustrates something our increasingly urbanized society can easily forget: the farm produces far more than food. It produces people, values and a sense of responsibility to the next generation.

In this evening's blog article, I look at the legacy of farming and why farm succession and estate planning are about much more than dividing land and assets. A farm can be a family’s institutional memory - a tangible connection to the people, work, sacrifices and values that came before us.

The land may eventually be sold. The operation may change. But the legacy doesn’t have to.

This is a reflection on agriculture, family, work and stewardship—and why society ignores the farming tradition at its peril. All things that Dolly Parton's life teaches us.

You may read the full article here: https://agriculturallaw.lawprofessorsblogs.com/2026/08/the-farm-is-more-than-a-place-the-legacy-agriculture-gives-to-society.html

08/23/2026

Water Law in the West

The Colorado River has entered a new era. On August 21, the Department of the Interior finalized the framework governing the river after 2026, including significant reductions beginning in 2027. But what does that mean for farmers, irrigated land, and the future of agriculture in the Colorado River Basin?

My latest blog article examines the legal and economic issues - and argues that if society wants to move water from agriculture to higher-value uses, the answer shouldn't simply be to take it. Water should be allowed to move through voluntary, compensated transactions that recognize the economic value of agricultural water.

The Colorado River's future isn't just a water-law issue. It's an agricultural economic issue. You can read my article here: https://www.lexblog.com/.../the-colorado-river-after.../
This week you can hear me on KSU radio's "Agriculture Today" program on Wednesday with host Shelby Varner. Also, on Wednesday you can find me on RFD-TV (and on SiriusXM 147) at 11:30 a.m. (central).

The topics for this week's national daily radio program are as follows: 1) Assessing Agricultural Land; 2) What Really Are Property Rights?; 3) Scope of an Easement; 4) Authority to Sue on Behalf of a Corporation; and 5) Changing Rules and Property Rights.
Last week found me in the Southeast U.S. doing seminars. The picture below is from the venue of one of the events in Guntersville, AL.

Have a great week this week.

08/22/2026

This week's Kansas Ag Report, and How do we lower beef prices while strengthening the American cattle industry?
In this week's Kansas Ag Report, we look at the top headlines in agriculture, including the proposal to allow price-favored imports of cattle. Also covered are the Ag Markets with Darrell Holaday and in the Ag Advisors Segment Paul Neiffer and I discuss the tax and planning issues associated with crop insurance. Here's the link to this week's program: https://www.youtube.com/watch?v=nRIir4hWRTo

On the beef issue, beef prices seem high, and consumers are feeling the pinch. But with beef demand remaining strong, are prices really high? At the same time, American cattle producers need strong economic incentives to rebuild the national herd and expand production.

In my latest blog article, I look at the policy choices facing the beef industry - including the Trump Administration’s recent temporary beef import initiative as a potential source of short-term consumer relief while the domestic cattle cycle works through herd rebuilding.
I also examine the longer-term steps that can expand American beef production: more processing capacity, fewer unnecessary regulatory barriers, better access to agricultural credit, sound tax policy, and strong markets for U.S. beef.

The objective is simple: help consumers with beef prices today while creating the economic conditions that allow American ranchers to produce more beef tomorrow.

Read the full article: "Lowering Beef Prices Without Destroying the Cattle Industry" here: https://agriculturallaw.lawprofessorsblogs.com/2026/08/lowering-beef-prices-without-destroying-the-cattle-industry.html

Coordinating Good Economic, Tax and Legal Policy

08/17/2026

Unique Probate Issues When a Farmer Dies; and 5 Recent Property Right Cases

One of my blog articles last week addressed the question of what happens to a farmer’s FSA benefits when the farmer dies? A will or trust may transfer the farm - but that doesn't necessarily transfer FSA program participation, payments, contracts, loans, or appeals. This article examines the often-overlooked “FSA probate trap” and why FSA records should be part of every farm succession plan.

My other article last week looks at what exactly your property rights are as a farmer or rancher. Five recent cases involving family farm disputes, utility easements, agricultural property taxes, development agreements, and zoning restrictions show that owning the land doesn't necessarily mean having unlimited control over it. This article looks at the practical lessons these cases hold for agricultural landowners.

You can find those articles here: https://www.lexblog.com/2026/08/11/the-fsa-probate-trap/ and here: https://www.lexblog.com/.../16/property-rights-on-the-farm/
This week I start with being Greg Akagi's guest on the WIBW 580AM Ag Issues program on Monday morning at 6 a.m. (central). We'll be talking about those five property rights cases I mentioned above. Later in the week I have the Mississippi Society of CPAs and also will be doing a tax seminar for Alabama CPAs. The latter one is on everyone's favorite topic - deducting residual fertilizer supply.
Our team has now produced three episodes of the revamped Kansas Ag Report. We hope you like it. If you aren't able to watch it on TV locally you can find it on YouTube. Our latest episode is located here: https://www.youtube.com/watch?v=xGt8rHdpcIQ&t=300s

This week's topics on my national daily radio program are as follows: 1) Is an NOL "Farm Income"?; 2) Adding Income After Year-End; 3) Should You Switch to an S Corporation?; 4) Working Capital is a Financial Cushion; and 5) Homeless Encampments and the Rural Landowner.

And, I'd like to welcome The Spur, 1210 AM in Afton, Wyoming, along with 98.7 FM also in Afton, to our roster of affiliates that carry the daily show.

Oh, and there was a bit of rain and wind Friday night/Saturday morning.

Make the week a good one.

08/13/2026

Fifth Circuit Vacates Sirius Solutions

As some of you know, I have been a vocal critic of the Fifth Circuit's January decision in Sirius Solutions which allowed managing partners in a limited partnership to avoid s.e. tax on their distributive shares. The day the opinion came out I drafted legislation for the Congress to consider that would have vacated the court's decision.

Well, there's no need to wait for Congress to act. The court has vacated its earlier opinion and issued a new opinion that more closely aligns with the Tax Court's historic position on the matter - it involves IRC Sec. 1402(a)(13).

It's the topic of my latest Substack article that you can read (with implications for the future at mceowenaglawandtax.substack.com But remember, there are still two other circuits that have cases pending on the same issue. So, stay tuned.

08/11/2026

Kansas Ag Report

The second show of the revamped Kansas Ag Report is now on YouTube for you to watch in case you missed it over the weekend. Top ag headlines, markets with Darrell Holoday a KSU feature and our Ag Advisors commentary (Paul Neiffer and myself) talking overlooked tax and legal issues by farmers.

You can watch it here:

What could impact your farm’s bottom line next? This week on the Ka...

08/09/2026

TWO NEW ARTICLES: THE ECONOMICS AND THE LAW OF AGRICULTURE
What happens when we look at agriculture through the wrong lens?

In one new blog article, I examine why a bad wheat crop is not necessarily the same thing as a farm economic collapse. A poor commodity year can create serious financial pressure, but the financial health of a farm operation depends on much more than one crop - including working capital, debt, equity, diversification, crop insurance and the overall financial structure of the operation.

In the other, I take a look at why agricultural law is often “law by the exception.” Congress and state legislatures have created specialized rules for agriculture because farming is fundamentally different from most other businesses. Yet courts sometimes apply ordinary legal principles without recognizing those agricultural exceptions.

The common thread is this: agriculture is different. Whether we're talking about farm economics or agricultural law, looking at farming through a conventional lens can lead to the wrong conclusions.

I explore both issues in these two new articles. If you work in agriculture, own farmland, farm or ranch, or advise agricultural producers, I think you'll find both worth reading.

This week you can hear me on KSU radio (KFRM) on Wednesday morning. I'll also be on RFD-TV this week (not sure of which day yet) and the topics for the national daily radio program are as follows: 1) Minority Shareholder Oppression; 2) Climate Disclosure Rules; 3) Shareholder Loans - The Risk of Constructive Dividends; 4) Be Careful of Early Terminating a QTIP Trust; and 5) A Missing Name Doesn't Always Void a Mortgage.

I am back from doing a two-day conference in Utah for practitioners from all across the country. The location was where three Hallmark Christmas movies have been filmed. It was a beautiful location near where the winter Olympics were held in 2008. Next up are Mississippi and Alabama next week.

You may read the articles at the following links: https://agriculturallaw.lawprofessorsblogs.com/2026/08/agricultural-law.html

and

https://agriculturallaw.lawprofessorsblogs.com/2026/08/a-bad-wheat-crop-is-not-a-farm-economic-collapse.html

08/08/2026

Kansas Ag Report

If you farm, ranch, or simply want to stay on top of what's happening in agriculture, you won't want to miss this weekend's Kansas Ag Report, hosted by Brityne Rucker.

We'll cover:
* Why the Senate Farm Bill has stalled again.
* The renewed push for mandatory country-of-origin labeling
for beef.
* Why the Kansas City Fed says beef prices could remain high for
years.
* What rising cash rents, grain storage concerns, and higher
health insurance costs could mean for producers heading into
2027.

We’ll also feature a special conversation with market analyst Darrell Holaday, sharing insights and perspective you won’t want to miss. Plus, we’ll recognize the outstanding career of K-State's Richard Llewelyn as he reflects on decades of service to Kansas agriculture.

And don't miss our Ag Advisors segment, where Paul Neiffer and I discuss tax and legal issues that could save you money and help you avoid costly surprises.

Join us this weekend for the latest agricultural news, market insights, and practical information you can put to work on your operation.

The Kansas Ag Report airs Saturday mornings at 5:00 a.m. on FOX 14/KFJX (Pittsburg); 5:30 a.m. WIBW-13 (Topeka) and
6:00 a.m. — KSCW-33 (Wichita) and elsewhere across the state. Check your local listings.

Starting at 6:00 a..m. tomorrow morning, you can also find the program on our Youtube channel. Just search Youtube for the "Kansas Ag Report." See less

07/31/2026

Endangered Species Act Developments and... New TV Program!

The Endangered Species Act continues to reshape agriculture—and the latest developments could significantly affect how farmers, ranchers, and rural landowners operate.

In my newest blog article, I examine three major ESA developments:

• A new federal rule that narrows the definition of "harm" and restores a more common-sense reading of the statute.
• A proposal giving states greater authority to manage grizzly bears when livestock and public safety are at risk.
• A federal court decision that reinstates broader ESA regulations, potentially increasing permitting delays, consultation requirements, and litigation risks for agricultural projects.

These changes underscore the continuing tension between species conservation and private property rights - and why every agricultural producer needs to stay informed.

Read the full analysis to see what these developments mean for your operation and for the future of agricultural law. You can access the article here: https://agriculturallaw.lawprofessorsblogs.com/2026/07/esa-developments-continue-to-shape-agriculture.html

Also, for those of you in Kansas, I'd like to announce the restart of the Kansas Ag Report that airs on TV stations across Kansas. Earlier this summer myself and my business partners acquired the Kansas Ag Report. The first episode airs tomorrow morning, August 1. Brityne Rucker is the host and executive producer. She is a KSU grad and formerly of KWCH TV in Wichita. The show will include leading ag-related news stories, a market report from Darrell Holaday and my colleague Paul Neiffer and I discussing ag law and tax issues for about 8-9 minutes in segment, "The Ag Advisors."

There will also be a feature each week focusing on KSU Extension and Research. This week that feature will celebrate the Extension career of Sandra Wick, a true gem in the KSU Extension system for over 30 years. And many thanks to Wyatt Thompson (the "Voice of the Wildcats") who does our voiceovers.

Thanks to the hard work of our digital producer Jes VanFossen, we also will be rolling out a new website. When it is finished, it will have the following features:

*Kansas agriculture news organized by specialized coverage desk
*Original television programming and permanent episode archives
*Fast article-and-video search
*Breaking-news and urgent agriculture alerts
*Markets, weather, livestock, crops, policy, tax, trade, and biosecurity coverage
*Topic hubs and journalist profiles
*Continue Watching and saved local video progress
*Video chapters, resume playback, and next-episode playback
*Upcoming Kansas agriculture events
*Source links, corrections, disclosures, and editorial standards
*Mobile-responsive design with light and dark modes
*Easy sharing by link, social media, email, device sharing, and print
*News-tip, event, correction, and advertising contact forms
*Clearly labeled sponsor and partner content
*Newsletter registration and moderated community engagement once connected

The program airs at 5:30 a.m. tomorrow (Saturday) morning on WIBW, Channel 13 in Topeka, 5:00 a.m. (central) on Fox 14 in Pittsburg and 6:00 a.m. in Wichita on KSCW at 6:00 a.m. Other stations across Kansas also carry the program.

Next week my daily national radio program topics will be: 1) Paying Wages to Children; 2) Legal and Tax Issues with H-2A Workers; 3) The FSA 66.67 Test and Farm Equipment Sales; 4) The Perils of "Simplifying and Estate Plan; and 5) The Illiquidity Problem of Farm and Ranch Estates.

You can hear me on WIBW 580AM Monday morning, August 3, with Greg Akagi on the 6:00 a.m (central) Ag Issues Program. I will be remote from Utah where I am doing a two-day seminar. Later on Monday morning I'll be on RFD-TV at 11:00 a.m. (central) - I'll be discussing the "Nitrogen Paradox."

May your week next week be great!