Shapiro and Asimos serve as panelists during webinar on IRC Section 170(h) requirements

Shapiro and Asimos serve as panelists during webinar on IRC Section 170(h) requirements
Structuring and Defending Conservation Easements under IRC Section 170(h)
June 6, 2016
 

Harry Shapiro, a partner in Saul Ewing’s Tax and Employee Benefits Practice, and George Asimos, a partner in the firm’s Real Estate, Environmental and Energy Practice, will present on Section 170(h) of the Internal Revenue Code, which allows an income tax deduction to landowners who self-impose restrictions on the use and development of their land in order to achieve specified conservation purposes. During this webinar, hosted by The Knowledge Group, the panel will provide a comprehensive overview of IRC Section 170(h) requirements and critical issues affecting the implementation and defense of conservation easements. Some key takeaways of the presentation include: 

  • Section 170(h) qualification fundamentals;
  • Pitfalls that can lead to disqualification of the deduction;
  • Hazards in drafting reservations of rights;
  • Assuring a qualified appraisal;
  • Avoiding quid pro quo problems of disallowance;
  • Selecting and developing good appraisal evidence; and
  • Defending and trying conservation easement cases in audits and the U.S. Tax Court.

For more information, including registration details, click here.