Скачать или смотреть The "Almost Top Ten" Agricultural Law and Tax Developments of 2021

Roger McEowen, interviewed by Greg Akagi, Kansas AG Network / 580 WIBW, January 24, 2022.

There were many "happenings" in agricultural law and tax in 2021 which meant that there were still some significant developments that didn’t make the "Top Ten".

Topics discussed are:

00:56 - New Regulatory Definition of "Habitat" under the Endangered Species Act (ESA) - a change in the way "habitat" is defined for species listed as "endangered" under federal law.

4:22 - Estate Planning Mistake Costs Family Multi-Million Dollar Charitable Deduction - Estate of Warne v. Comr., T.C. Memo. 2021-17 is yet another case that points out how skilled and knowledgeable estate planners must be to ensure that tax rules are clearly understood and properly accounted for in carrying out client goals.

8:42 - Bankruptcy Trustee Cannot Retain Fee - In re Doll, the debtor filed Chapter 13 in late 2017, and failed to get the bankruptcy court to confirm his plan.

12:32 - LLC Gifts Recharacterized - In Smaldino v. Comr., T.C. Memo. 2021-127, the Tax Court pointed out how important it is to carefully do estate planning correctly.

Roger McEowen is the Professor of Agricultural Law and Taxation at Washburn University School of Law in Topeka, Kansas. From Kansas AG Network / 580 WIBW, Ag-Issues Program, January 24, 2022; uploaded with permission.