Bar Exam Toolbox Podcast Episode 122: Listen and Learn -- Easements (Real Property)
On Dec. 29, 2022, the United States Congress passed the SECURE 2.0 Act of 2022 (SECURE Act 2.0). Section 605(d) of the SECURE Act 2.0 gave conservation easement donors a safe harbor to amend provisions relating to...more
In recent years, Colorado has developed and implemented one of the most comprehensive conservation easement (CE) income tax credit programs in the country, reflecting a state policy of incentivizing preservation of lands with...more
On June 11, 2019, the IRS and U.S. Department of Treasury issued final regulations requiring taxpayers to reduce their charitable contribution deduction by the amount of any state or local tax credits received (or expected to...more