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Conservation Easements

Mitchell, Williams, Selig, Gates & Woodyard,...

Agricultural Conservation Easements: USDA Natural Resources Conservation Service Announces Year 2025 Funding

The United States Department of Agriculture Natural Resources Conservation Service (“NRCS”) issued a September news release announcing funding for the Agricultural Conservation Easement Program (“ACEP”) for fiscal year 2025....more

Mitchell, Williams, Selig, Gates & Woodyard,...

Conservation Easement/Endangered Species Act: Citizen Suit Action Challenges U.S. Fish and Wildlife Service Biological Opinion...

The United States Court of Appeals for the Ninth Circuit (“Ninth Circuit”) addressed in a December 4th Opinion an issue arising out of the federal Endangered Species Act (“ESA”). See Center for Biological Diversity, et al. v....more

Fox Rothschild LLP

California FTB Unveils Microcaptive and Conservation Easement Settlement Initiative

Fox Rothschild LLP on

The California FTB recently released a settlement initiative for taxpayers involved in microcaptive or syndicated conservation easement transactions. Taxpayers who enter into the settlement program will not be able to claim...more

Brownstein Hyatt Farber Schreck

Conservation Easements: Federal Safe Harbor Language for Extinguishment and Boundary Line Adjustments

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

Saul Ewing LLP

Fifth Circuit Issues Important Conservation Easement Decision

Saul Ewing LLP on

Last week the United States Court of Appeals for the Fifth Circuit entered an important conservation easement decision reversing the decision of the Tax Court and remanding the case to decide certain issues. The conservation...more

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