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Attorneys Philip D. Ridenour

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Phone: 620.855.7051

Phil Ridenour's practice is focused on wills, estates, estate planning and administration and representation of farmers, ranchers and agribusiness enterprises.

Mr. Ridenour has been inducted as a Fellow by the American College of Trust and Estate Counsel (ACTEC). ACTEC is a nonprofit association of lawyers established in 1949. Its members are elected to the College by demonstrating the highest level of integrity, commitment to the profession, competence and experience as trust and estate counselors. Membership in ACTEC is by election of the regents of the College. Individual lawyers meeting the criteria for membership are nominated for membership by fellows of the College, and subjected to careful review by state and national membership selection committees, prior to consideration by the regents of the College. Mr. Ridenour has also been named a Fellow, American College of Tax Counsel.

Phil is active in bar association activities and has served the Southwest Kansas Bar Association, (President 1998 -1999), Recipient, Distinguished Service Award, 2003; Probate Law Advisory Committee, Kansas Judicial Council (1990-present); Standards of Practice Committee, Section of Taxation, American Bar Association, (1998-2002); Center for Professional Responsibility, American Bar Association, (1997-2004); Chairman, Special Problems of Farmers and Ranchers; Real Property, Probate, and Trust Law Section, American Bar Association (1987 -1991).

Mr. Ridenour has published and lectured in respect to estate planning, tax and business issues. Among his publications are:

  • Author of Chapter 1, "Representation Issues," Kansas Estate Administration, Seventh Edition 2008, published by the Kansas Bar Association;
  • "Attorney Fees: Where are we in Kansas?" The Journal of the Kansas Bar Association, September 2004;
  • "Sales of Land with Unharvested Crops," 6 Journal of Agricultural Taxation & Law, 654 (1984);
  • "Reduction or Avoidance of Social Security and Self-Employment Tax by Agricultural Labor," 6 Journal of Agricultural Taxation & Law, 566 (1984);
  • "Deductibility of Interest: The Production Credit Association Question," 6 Journal of Agricultural Taxation Law, 473 (1984);
  • "Federal Income Taxation and the Trend Toward Family Farm Corporations," Kansas Stockman, March and April, 1981;
  • "Some Tax Considerations in Assuming Mortgages," 11 The Practical Lawyer, March, 1975, (Reprinted as '''Mortgage Planning' for the Sale or Exchange of Property," The Practical Accountant, March (1977);
  • "Mid-Stream Incorporation in Agriculture: Deflection of 'Income' to Corporate Transferee" (Co-Author) 7 University of Toledo Law Review 863 (1976);
  • "Kansas Farm Corporations: Some Observations and Recommendations," 44 The Journal of the Kansas Bar Association 241 (1975)
  • Portfolio 236-2d, "Farm and Ranch Losses -Recapture," Bureau of National Affairs Tax Management Portfolios, (1972);
  • "Serrano v. Priest: Wealth and Kansas School Finance,"(Co-Author) 20 Kansas Law Review 213 (1972); Cited and quoted in San Antonio Independent School District v. Rodriguez, 411 USI (1973) at footnote 64.

Phil has lectured widely. Topics have included:

  • "Ethics on Administration Representation and Fiduciary Responsibility," Kansas Bar Association, Salina, Kansas, October 17, 2008;
  • Western Kansas Council on Estate Planning, July 17, 2008;
  • "Planning and Current Tax Audit Issues Affecting Fanners and Ranchers: Deferred Sales of Grain," Great Plains Federal Tax Institute, Lincoln, Nebraska, December 2, 2004;
  • "Unfitness of Fiduciary: An Ethical Problem?," Five State Regional Meeting, American College of Trust and Estate Counsel; Kansas City, Missouri, September 13-15,2002;
  • ACTEC 1998 Summer Meeting, Professional Standards Committee -Roundtable Discussion: "Practice Before the Internal Revenue Service," Portland, Oregon, July 11, 1998;
  • "Ethics: Comparison of Attorney Discipline in Kansas, Oklahoma, Missouri, and Arkansas," ACTEC Quad State Meeting, May 30-31, 1998;
  • "Farm Tax Issues: Tax Perks for Farmers Reduction or Avoidance of Social Security/Self-Employment Taxes on Agricultural Labor," University of Nebraska, November 29 and 30, 1996;
  • "Farm Tax Issues," Great Plains Federal Tax Institute, Lincoln, Nebraska, November 30 -December 1, 1995;
  • "Revocable Trusts for Farm and Ranch Interests," Notre Dame Tax & Estate Planning Institute, South Bend, Indiana, October 10 and October 11, 1991;
  • "Practical Estate Planning for Agriculture," Estate Planning Council, Rapid City, South Dakota, February, 1985;
  • "Representing Farmers and Ranchers," University of Iowa, Las Vegas, Nevada, March, 1983;
  • "Planning for Recent Developments under §2032A, §6166, and §303," Iowa Federal Tax Institute, University of Iowa, Iowa City, Iowa, May, 1982;
  • "Comments on Implementation of Special Use Value Elections," Oversight Subcommittee of the Internal Revenue Service, Senate Finance Committee, Washington, D.C., 1981;
  • "Federal Income Taxation and the Trend Toward Family Farm Corporations," Federal Taxation and the Structure of Agriculture Seminar, Washington, D.C., October 30, 1980;
  • "Tax Planning for Agriculture," Sponsored by American Law Institute-American Bar Association: (ALI-ABA)
    • 1983 -New Orleans
    • 1982 -Denver
    • 1981 -Charleston
    • 1980 -Denver

In the community, Mr. Ridenour has served the Cimarron Rotary Club (President 1993-1994); Cimarron Public Library, Board of Directors, (1991 -1997); Member, Board of Education USD 102, Cimarron, Kansas (2007-2011).

Phil is married and has three children. His wife, Pat, is a retired lawyer of the firm. Phil has practiced in Central and Southwest Kansas for more than 40 years.