Topic
Conservation Easements
399 published works
Legacy Advisors
U.S. Tax Court Invalidates Conservation Easement Notice, Abates Reportable Transaction Penalty for Failure to Comply with Administrative Procedure Act
By Courtney A. Hopley, Barbara T. Kaplan
In Green Valley Investors, LLC, Et Al., Bobby A. Branch, Tax Matters Partner, v. Commissioner, the Tax Court on Nov. 9 abated Internal Revenue Code (I.R.C.) § 6662A penalties asserted against four…
Agricultural Law and Taxation Blog
Ag Law and Tax Developments
OverviewIt’s been a while since I last did an case and ruling update. So, today’s post is one of several that I will post in the coming weeks. Some recent developments…
Wills, Trusts & Estates Prof Blog
Trying Times: Conservation Easements and Federal Tax Law 2022
Virtual Program – Thursday, August 11, 2022 11:00am-3:00pm ET/10:00am-2:00pm CT/9:00am-1:00pm MT/8am-Noon PT This four-hour program will address the latest case law and IRS guidance impacting conservation easements. Experts will offer…
Wills, Trusts & Estates Prof Blog
Trying Times: Conservation Easements and Federal Tax Law 2022
Virtual Program – Thursday, August 11, 202211:00am-3:00pm ET/10:00am-2:00pm CT/9:00am-1:00pm MT/8am-Noon PTThis four-hour program will address the latest case law and IRS guidance impacting conservation easements. Experts will offer practical advice…
Nonprofit Law Prof Blog
Conservation Easements Update: ProPublica Story, Articles on Valuation and Enforcement
ProPublica published a story on the government battle against syndicated conservation easements titled The Tax Scam That Won't Die. The discouraging sub-title is "The IRS, the Justice Department and Congressional…
Rocky Mountain Conservation Easement Law
Governor Polis Signs SB22-208: Concerning Just Compensation for the Condemnation of Property Encumbered by a Conservation Easement in Gross
By Melinda Beck
On Wednesday, July 8, 2022, Governor Polis signed SB22-208 into law. As discussed in a prior blog post, the new law provides that if property encumbered by a conservation easement…
Rocky Mountain Conservation Easement Law
Colorado Legislature Passes Bill for Valuation of Conservation Easement Properties in Condemnation Actions
By Melinda Beck
On May 10, 2022, the Colorado Legislature passed SB22-208, titled “Concerning Just Compensation for the Condemnation of Property Encumbered by a Conservation Easement in Gross.” If signed, the bill ensures…
Health Law Prof Blog
How a New Farm Bill with a Twist on Conservation Easements Can Save the Environment and the Family Farm
Amy Blake (Texas Tech University), How a New Farm Bill with a Twist on Conservation Easements Can Save the Environment and the Family Farm, SSRN (2022):Have you ever considered how…
Nonprofit Law Prof Blog
Conservation Easements Update: Circuit Split, DOJ Indictment, Biden Administration Proposal, IRS Exam Guidance, Recent Articles
Conservation easements continue to be a hot topic for the federal courts, the executive branch, and scholars. Here are some recent developments:The U.S. Court of Appeals for the Sixth Circuit…
McNees Land Use Blog
The Pennsylvania Fish and Boat Commission: Fishing for Landowners to Execute Conservation Easement Agreements
By Rachel Rowe
The Pennsylvania Fish and Boat Commission (the “Commission”) recently announced that it is looking for Pennsylvania landowners with stream frontages to enter into conservation easement agreements in exchange for a…