2022 Schedule – Central Time

At the moment there seems to be no clear guidance on whether or how to draft rules in a conservation easement, including in particular an amendment provision, that are certainly going to be necessary for some properties at some point in the future, that will (1) protect the conservation values in perpetuity, (2) address very real land use and reserved-rights issues created by climate change or other natural changes to the landscape (see pdf attached to this proposal), and (3) will potentially withstand an IRS challenge to deductibility of the conservation easement solely or in part because of such provision or provisions. We will discuss the issues and offer (and invite) suggestions.

Cases are coming in red hot from the courts and IRS! We’ll bring everyone up to speed on the latest developments in tax-related case law and actions to curtail conservation easement syndicated deals.