the conservation easement risks becoming void and unenforceable.
of a conservation easement are created by agreement between the
the donation of a conservation easement, the easement must be "a
Accordingly, a conservation easement must be recorded in the land
Specifically, the notice requires investors entering into syndicated conservation easement
deals on or after Jan.
In an effort to encourage preservation of the country's natural resources, Congress, in 1976, enacted legislation permitting a deduction for the contribution of a conservation easement
Shapiro and George Asimos will speak at The Knowledge Group's webcast entitled: "Structuring and Defending Conservation Easements
under IRC Section 170(h).
2) His conservation easement
prohibited almost all significant usage of his land, including the grazing and cutting of naturally-occurring plant growth.
This role is essentially equivalent to the OLT's conservation director, but on a national scale; it includes the development and stewardship of conservation easements
, coordinating with government agencies and other conservation groups, managing land staff, and a whole lot of grant writing and fundraising to sustain the program.
The sale price of a conservation easement
is the difference between the value a developer would pay for the land and the value of the land if only usable for agriculture.
Based on the value of the relinquished use, the appraiser valued Esgar's conservation easement
at $570,500, the Holmeses' at $867,500, and the Tempels' at $836,500.
reporting of conservation easement
violations indicates that many