AGSN Shareholder: Published Expertise by Steve Drucker | Jan 28, 2021 | Uncategorized AGSN Shareholder, Steve Drucker, has throughout his career provided expertise and featured articles in The Tax Adviser. Leased farmland and the active business requirement for a tax-free reorganization. How to document a tax-free D reorganization with a split-off. Applying the tangible property regulations for tax year 2015.