• Conservation Easement Settlement Initiatives in 2020 and 2024

  • Apr 3 2024
  • Length: 35 mins
  • Podcast
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Conservation Easement Settlement Initiatives in 2020 and 2024

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  • Summary

  • The IRS recently launched its second major effort to dispense with cases involving what it calls syndicated conservation easement transactions. In order for partnerships and their partners to make intelligent decisions, they first need to understand the context. This includes the types of challenges the IRS raises in easement disputes, the terms of the initial settlement introduced back in 2020, the terms of the current settlement launched in 2024, and the types of partnerships to which the current settlement might appeal. This article covers those topics and more.
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