News & Analysis as of

Appraiser’s Error Results in Severe Penalties For Taxpayers who Convey Conservation Easement

In November 2013, the United States Tax Court upheld the charitable deduction for a conservation easement claimed on the taxpayers’ income tax return but reduced its value and upheld the 40 percent gross valuation...more

2013 Year-End Estate Planning Advisory

In this issue - - Federal Estate, GST and Gift Tax Rates - Annual Gift Tax Exclusion - Federal Income Tax Rates - President’s Budget Proposal for Fiscal Year 2014 - Important Planning...more

Congress Reinstates Income Tax Advantages for Conservation Easements

Executive Summary: Congress has temporarily reinstated certain income tax advantages for donations of conservation easements. These advantageous provisions are scheduled to expire at the end of 2013....more

Fiscal Cliff Deal Preserves Enhanced Conservation Easement Tax Benefits

Conservation easements are an effective tool for tax and estate planning and there are significant tax benefits to implementing them in 2013....more

4 Results
|
View per page
Page: of 1