Roger McEowen, JD, is Professor of Agricultural Law and Taxation at Washburn University School of Law in Topeka, Kansas. He is a published author and prominent speaker, conducting more than 80 seminars annually across the United States for farmers, agricultural business professionals, lawyers, and tax professionals. He can also be heard on WIBW radio, the Kansas State University radio network and is interviewed weekly on RFD-TV. His radio program, the “Agricultural Law and Tax Report,” is heard by over 2 million listeners daily. His writing can be found in law reviews and journals, national agriculture publications, a monthly publication, Kansas Farm and Estate Law, his two books, Principles of Agricultural Law and Agricultural Law in a Nutshell, as well as on www.washburnlaw.edu/waltr and mceowenaglawandtax.substack.com. He is the editor of the two-volume Thomson-Reuters treatises, Estate Planning for Farmers and Ranchers, and Farm Business Organizations. He received a BS with distinction from Purdue University in Management in 1986, an MS in Agricultural Economics from Iowa State University in 1990, and a JD from the Drake University School of Law in 1991. He is a member of the Iowa and Kansas Bar Associations and is admitted to practice in Nebraska. He is also a past President of the American Agricultural Law Association.