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.
Agenda
Faculty
Ronald A. Levitt, Esq.
Dentons Sirote
- 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 [email protected]
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