Conservation Easement Transactions From A to Z is brought to you by Lorman
Understand the real property and tax law issues raised by conservation easements.
This course will include a historical recounting of conservation easements and other more general charitable contributions of real property. The basic statutory regime and applicable regulations will also be reviewed. Decided case law, presently pending disputes, and positions taken by the IRS in Rulings, Notices, and Chief Counsel Advices will then be considered. This material will be of interest to CPAs, family wealth advisors, real estate, tax, and general practice attorneys, and landowners.