Tax Planning With Conservation Easements
Structuring Deals After Historic Boardwalk Hall and Other IRS Challenges; Pairing With Other Tax Credits
Recording of a 110-minute CLE/CPE webinar with Q&A
This teleconference will explain the tax advantages and potential tax treatment of conservation easements. The panel will discuss recent case law developments, how to structure easements to avoid IRS challenges, and how to pair conservation easements with the historic tax credit.
Outline
- Tax planning opportunities with conservation easements
- Potential IRS challenges to the charitable donation of conservation easements
- Recent case law developments
- Structuring easements to avoid IRS challenges
- Pairing conservation easements with the historic tax credit
Benefits
The panel will review these and other key questions:
- What are common IRS challenges to conservation easement donations?
- What lessons does recent case law provide on elements practitioners should consider when structuring conservation easements to minimize challenges by the IRS?
- What is the potential impact of the Historic Boardwalk Hall ruling on existing and planned tax credit structures for conservation easement transactions?
- How can conservation easements be paired or combined with the historic tax credit?
Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.
Faculty
Anthony Ilardi, Jr.
Member
Dykema
He is in the Taxation Practice Group, and concentrates on counseling developers, lenders, investors and community... | Read More
He is in the Taxation Practice Group, and concentrates on counseling developers, lenders, investors and community development entities with respect to federal and state tax credits and other economic development incentives. He focuses on tax planning for businesses, individuals, partnerships and limited liability companies, and advises clients on the tax aspects of real estate development.
CloseDavid M. Wooldridge
Shareholder
Sirote & Permutt
His practice focuses on tax litigation and tax controversy cases. Most recently, he has had a particular... | Read More
His practice focuses on tax litigation and tax controversy cases. Most recently, he has had a particular emphasis on defending conservation easements including the landmark Kiva Dunes case in US Tax Court. His 31 years of practice has included tax planning, state & local tax issues, family succession and business planning, shareholder oppression, and director and fiduciary liability issues.
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Anson H. Asbury, J.D., LL.M.
Founder and Principal
Asbury Law Firm
Mr. Asbury has represented clients in federal and state tax controversies, tax litigation, business tax planning and... | Read More
Mr. Asbury has represented clients in federal and state tax controversies, tax litigation, business tax planning and corporate organization for nearly 20 years. He has successfully defended over $500 million of federal income tax adjustments for his clients, ranging from individuals to Fortune 500 companies. Mr. Asbury has represented clients across the country in numerous docketed cases in the U.S. Tax Court, U.S. Court of Federal Claims, and U.S. District Courts. The substantive issues in those cases have included conservation easement donations, various listed transactions, net operating loss deductions, business expenses, alimony deductions, and foreign tax credits. He is a nationally recognized speaker, often appearing on panels alongside members of the U.S. Tax Court.
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