The Scenic Route: Updates and Insights on Conservation Law
Federal and California Legislative Update for Conservation Easements – Fall 2019
Interesting happenings lately with the national and California legislatures, for those of us working with conservation easements. The Federal Update: [...]
Congress Increases Scrutiny of Syndicated Conservation Easements
Senate Finance Committee launches investigation, while anti-syndication bill is introduced in the House and Senate Abusive syndicated easements are [...]
Land Trusts Take Note: Transfer Fees in California Must Provide Direct Benefit to the Property
New California Law Tracks Federal Financing Restrictions on Transfer Fees Last session, California passed California Civil Code Section 1098.6 [...]
Tax Court Upholds Amendment Clauses but Continues Attack on Floating Homesites in Conservation Easements
When the Tax Court issued its opinion in Pine Mountain Preserve, LLLP v. Commissioner of Internal Revenue, 151 T.C. 14 [...]
Happy New Year’s Tidings for Land Trusts and Other Conservation Advocates
DOJ sues Syndicated Easement Promoters The Department of Justice has finally filed a civil complaint against certain promoters who [...]
Three Autumn Cases Deny Golf Course and Syndicated Conservation Easement Tax Deductions
Service Focuses on Conservation Purpose Test and Division of Proceeds Clause in PBBM-Rose Hill, Belair Woods, and Champions Retreat Golf Founders The [...]