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90-minute live streaming program
  • March 21
  • 1:00 - 2:30 pm EST

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Conservation Easement Planning: Preserving Open Space and the Natural Environment

March 21

Learn the history, purpose, and benefits associated with conservation easements as well as tax benefits associated with these easements.

This topic will review the history and public benefits provided by Congress in its enactment of Section 170(h), will review the significant tax benefits that can be created as a result of the donation of conservation easements and will review the approach often seen in IRS audits of taxpayers who have granted conservation easements. The topic will give you a feel for how these cases are approached at Exam, in Appeals and in Tax Court and how a client and his advisors can be prepared for when an audit arises. Finally, the material will address key cases that help taxpayers understand how the Tax Court and the Court of Appeals have addressed the various complex issues in this area.

Learning Objectives

- You will be able to describe history, purpose and public benefits of conservation easements.

- You will be able to identify how to prepare for IRS attacks on conservation easement audits.

- You will be able to discuss tax benefits for donations of conservation easements.

- You will be able to explain technical requirements for conservation easements.

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Agenda

History, Purpose and Public Benefits of Conservation Easements

Tax Benefits for Donations of Conservation Easements

Technical Requirements for Conservation Easements

Preparing for IRS Attacks on Conservation Easement Audits

Conservation Easements and Real Estate Partnerships and Notice 2017-10

Significant Cases to Consider When Preparing for IRS Attacks on Conservation Easements

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Credits

OnDemand Webinar

This course was last revised on March 21, 2017.

Call 1-866-352-9540 for further credit information.

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  • AIA (Pending)
     
  • AL CLE 1.5
     
  • This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.5 hours credit.
     
  • AR CLE 1.5
     
  • This course has been approved for 1.5 hours of CLE by the Arkansas CLE Board.
     
  • Arizona CLE 1.5
     
  • The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity may qualify for up to 1.5 hours toward your annual CLE requirement for the State Bar of Arizona.
     
  • CA MCLE 1.5
     
  • Lorman Business Center, Inc. is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
     
  • CO CLE 2.0
     
  • This program may qualify for 2.0 credit hours through the Colorado Supreme Court Board of Continuing Legal and Judicial Education through reciprocity. This course is accredited in other jurisdictions such as New Jersey. To receive CLE credit for this program, a home study affidavit must be submitted to the Supreme Court Board of Continuing Legal and Judicial Education.
     
  • CT CLE 1.5
     
  • Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.5 CLE credit(s).
     
  • GA CLE 1.5
     
  • This program has been approved by the Georgia Commission on Continuing Lawyer Competency for 1.5 CLE hours.
     
  • HI CLE 1.5
     
  • This program was approved by the Hawaii State Board of Continuing Legal Education for 1.5 CLE credit hours.
     
  • ID CLE 1.5 (Pending)
     
  • This program has been submitted to the Idaho State Bar for 1.5 CLE hours. Approval pending.
     
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  • This course was approved for a total of 1.5 hours of MCLE Credit by the Illinois MCLE Board.
     
  • ME CLE 1.5
     
  • This course has been approved by the State of Maine Board of Overseers of the Bar. Lawyers who complete this course shall receive 1.5 hours of CLE credit under M. Bar R. 12.
     
  • MO CLE 1.8 (Pending)
     
  • MS CLE 1.5 (Pending)
     
  • This program has been submitted to the Mississippi Commission on Continuing Legal Education. Approval pending.
     
  • MT CLE 1.5
     
  • This program has been approved by the Montana Commission of Continuing Legal Education for a total of 1.5 CLE credits.
     
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  • NH MCLE 1.5
     
  • NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 90 Minutes.
     
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  • This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 1.8 hours of total CLE credit.
     
  • NV CLE 1.5
     
  • This program has been approved by the Nevada Board of Continuing Legal Education for 1.5 CLE hours.
     
  • NY CLE 1.5 including Areas of Professional Practice 1.5
     
  • This course has been approved in accordance with the requirements of the New York Continuing Legal Education Board for up to a maximum of 1.5 credit hours in the area(s) of Areas of Professional Practice for 1.50 hours. Each hour may be counted only as satisfying one category of credit. Duplicate credit for the same hour of instruction is not permitted. This course qualifies for both established and newly admitted attorneys. Lorman Business Center, Inc. has a financial hardship guideline. Please contact customer service at 1.866.352.9539 for instructions on how to apply.
     
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  • This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 1.5 hours of CLE credit.
     
  • TN CLE 1.5
     
  • This program has been approved as a distance learning format by the Tennessee Commission on Continuing Legal Education for a maximum of 1.5 hours of credit.
     
  • VA CLE 1.5
     
  • This program has been approved by the Virginia Mandatory Continuing Legal Education Board for 1.5 CLE credit hours.
     
  • VT CLE 1.5
     
  • This program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hours of CLE credit.
     
  • WA CLE 1.5
     
  • This program has been approved by the Washington State Board of Continuing Legal Education for 1.5 hours of credit.
     
  • WI CLE 1.5
     
  • This program has been approved by the Board of Bar Examiners for 1.5 hours for use toward the Wisconsin Mandatory CLE requirement.
     
  • WV MCLE 1.8
     
  • This program has been approved by the West Virginia State Bar MCLE Commission for 1.8 MCLE hours.
     
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  • This program has been approved for 1.5 hours of CLE by the Wyoming State Bar.
     
  • AK ENG 1.5
     
  • This program is applicable for professional development hours through the Alaska State Board of Registration for Architects, Engineers and Land Surveyors. Professional development hours: 1.5.
     
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  • This program is applicable for professional development hours through the Georgia State Board of Registration for Professional Engineers.
     
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  • This program is applicable for professional development hours for engineers. Please refer to Chapter 3, 193C IAC.
     
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  • This program is applicable for 1.5 professional development hours through the Idaho Board of Professional Engineers and Professional Land Surveyors.
     
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  • This program is applicable for 1.5 professional development hours through the Illinois Society for Professional Engineers.* *Please check the rules and regulations in your state for compliance.
     
  • IN ENG 1.8
     
  • This program is applicable for 1.8 professional development hours through the Indiana State Board for Professional Engineers.
     
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  • Lorman Business Center, Inc. is a board approved sponsor with the Louisiana Professional Engineering and Land Surveying Board. This course is approved to offer continuing education credit for engineers.
     
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  • This course is applicable for a maximum of 1.0 hours toward the PDH requirement for engineers. Please note: The Minnesota State Board of Registration for Engineers has final authority on the acceptance of individual courses.
     
  • MO ENG 2.0
     
  • This course is applicable for 2.0 PDH's through the Missouri Board for Professional Engineers.
     
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  • This course is applicable for professional development hours through the Mississippi State Board of Registration for Professional Engineers.
     
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  • Lorman Education Services is an approved provider through the North Dakota State Board of Registration for Engineers and Land Surveyors. This seminar qualifies for 1.5 of continuing professional competence for engineers.
     
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  • This course is applicable for professional development hours for engineers if the course is continuing engineering education for you..* *Please check the rules and requirements in your state for compliance.
     
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  • This course is applicable for 1.5 professional development hours for engineers.* *Please check the rules and requirements in your state for compliance.
     
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  • This course is applicable for 1.5 professional development hours through the Nevada State Board of Engineering and Land Surveyors.* *Please check the rules and requirements in your state for compliance.
     
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  • This course is applicable for continuing education credit for engineers through the Ohio State Board of Licensure for Professional Engineers provided it is a relevant managerial, ethical or technical topic relevant to the practice of engineering or surveying.
     
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  • This course is applicable for professional development hours for engineers.* *Please check the rules and requirements in your state for compliance.
     
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  • PA ENG 1.8
     
  • This program is applicable for 1.8 PDHs for engineers through the Pennsylvania State Board of Professional Engineers, Land Surveyors and Geologists.* *Please check the rules and requirements in your state for compliance.
     
  • SC ENG 1.5
     
  • This course is applicable for 1.5 hours toward the PDH requirement for engineers through the South Carolina Board of Registration for Professional Engineers.* *Please check the rules and requirements in your state for compliance.
     
  • SD ENG
     
  • This course is applicable for professional development hours for engineers in South Dakota.* *Please check the rules and requirements in your state for compliance.
     
  • TN ENG
     
  • This course is applicable for professional development hours for engineers.* *Please check the rules and requirements in your state for compliance.
     
  • TX ENG
     
  • This course is applicable for professional development hours for engineers.* *Please check the rules and requirements in your state for compliance.
     
  • UT ENG
     
  • This course is applicable for professional development hours for engineers.* *Please check the rules and requirements in your state for compliance.
     
  • VA ENG 1.5
     
  • This program is applicable for 1.5 hours of continuing education through the Board for Architects, Professional Engineers, Land Surveyors, Certified Interior Designers and Landscape Architects (APELSCIDLA BOARD).* *Please check the rules and requirements in your state for compliance.
     
  • WI ENG 1.5
     
  • This course is applicable for a maximum of 1.5 hours toward the PDH requirement for engineers.* *The Wisconsin Engineer Section has final authority on the acceptance of individual courses and providers.
     
  • WV ENG 1.5
     
  • This course is applicable for 1.5 professional development hours for engineers.* *Please check the rules and requirements in your state for compliance.
     

Audio & Reference Manual

No credit available.

MP3 Download

No credit available.

Who should attend?

This live webinar is designed for attorneys, presidents, vice presidents, property owners and managers, planners, engineers, project managers, architects, council and board members, developers, public works directors, zoning board members, principals, accountants, surveyors and land use officials.

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Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Ronald A. Levitt, Esq.

Ronald A. Levitt, Esq.

Sirote & Permutt, PC

  • Shareholder in the Birmingham office of Sirote & Permutt, PC
  • Practices federal and state controversy matters, planning and charitable deduction planning, including planning and defending conservation easements. He also counsels clients in business planning, succession planning and entity formation, specifically the development of S Corporations, Limited Liability Companies and flow-through entities
  • Achieved the highest rating with Martindale-Hubbell Law Directory
  • Recognized by Best Lawyers in America as Birmingham's "2012 Best Lawyer of the Year" for Tax Law. Best Lawyers in America has recognized Mr. Levitt for more than 20 years in the areas of Tax, Litigation & Controversy-Tax, Corporate Law and Health Care Law. Additionally, Mr. Levitt has been recognized by Alabama Super Lawyers for Tax, Closely Held Business and Health Care and by the Birmingham magazine as Top Attorney, Tax for 2009-10
  • Writes and speaks extensively on a nationwide basis on a variety of tax subjects
  • Council Director of the ABA Tax Section and is a former chair of the S Corporation Committee of the ABA Tax Section, and of the Alabama Bar Association's Tax Section. Mr. Levitt is a Fellow and Regent in the American College of Tax Council
  • J.D. and M.B.A. degrees, University of Alabama; LL.M. degree in taxation, University of Florida
  • Can be contacted at 205-930-5274 or rlevitt@sirote.com
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Product ID: 397668
Published 2017
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