Roger McEowen: Like-Kind Farmland Exchanges

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September 22, 2017

NASHVILLE, Tenn (RFD-TV) RFD-TV’s “Market Day Report” hosts a weekly interview with Roger McEowen, Professor of Agricultural Law and Taxation at the Washburn University School of Law, and an affiliate with the Kansas Farm Bureau.

The topic of this week’s interview: Producers who sell farmland have the option to defer gain and most farmers will reinvest sold farmland into other real estate. However, there are talks in Washington of limiting the scope and effect of tax-deferred exchanges, leaving many farmers looking for alternative strategies to avoid gain on the transfer of real estate. Some of those options include a real estate investment trust (REIT), an umbrella partnership real estate investment trust (UPREIT), and a Delaware Statutory Trust. What are the distinctive features of each of these financial instruments? What are the possible advantages or disadvantages of each?

Professor McEowen gives his answers to these and other questions in the video above, and further information on this and many other topics is available on his blog.






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From the earliest times, mankind strove to solve the problem of basic day-to-day survival by establishing a steady supply of food.