The Senate Finance Committee issued a report in 2020 documenting the abuses it found in reviews of appraisals supporting syndicated conservation easements. This session will summarize those abuses and present the lessons for land trusts from the recent experience of three JLL appraisers retained by the IRS and the DOJ to review more than 100 syndicated easement appraisals. The session will summarize the critical elements of an appraisal report that must be included to comply with IRS and USPAP requirements and how the National Conservation Easement Data Base can be used by land trust to assure quality appraisals. It will also present a review checklist that can assist land trusts in working through an appraisal review.