Session 3: "Conservation Easement Rulings and Guidance:  Trends & Take-Aways for Dealing with the IRS" 

Taught by Attorney Stefan Nagel

Please join us for this third workshop in CLCC's Model Conservation Easement (CE) Training Series, featuring national expert Stefan Nagel, who will lead us in a discussion of the implications and importance of recent court rulings and IRS guidance in the planning and drafting of key easement provisions.  Because the completion of easement transactions marks the beginning of IRS-mandated gift and value substantiation, we will explore related key developments and emerging requirements.  Topics we will touch on include:

• Appraisal and appraiser qualification requirements
• Contemporaneous and post-hoc donor and donee reporting requirements; and
• The options available to easement grantees when faced with questionable substantiation, use approval or easement amendment requests.  

Because much of the discussion will be participant driven, please bring your war stories and questions!

About Attorney Stefan Nagel

Stefan Nagel, J.D., is a nationally recognized authority on the protection and conservation of environmentally and culturally significant properties in private ownership. Following an active real estate and environmental law practice in this country and abroad, Stefan served for nearly 15 years as legal counsel to The Nature Conservancy and the National Trust for Historic Preservation. Since 1995 Stefan has been Of Counsel to the Law Office of Stephen J. Small, Esq., P.C. in Boston. Stefan has negotiated and closed hundreds of land conservation and historic preservation transactions and assisted innumerable property owners in planning the succession of important properties.  In addition to serving as a reviewer of the recently released Connecticut Model Conservation Easement, Stefan authored key portions of the seminal "The Conservation Easement Handbook",  co-authored "Model Conservation Easement and Historic Preservation Easement, 1996”, and edited "Appraising Easements" (3d Ed.) and "Conservation Options: A Landowner’s Guide" (2003). Stefan was honored with the Wright Spirit Award for the year 2004, given by the Frank Lloyd Wright Building Conservancy, Chicago, Illinois. He was an elected Member, International Council of Environmental Law (Germany), has been a visiting lecturer at Trinity College (DC), Mary Washington College (VA), Middlebury College (VT) and Vermont Law School, and has conducted presentations throughout North America and Europe.  A former professional ski instructor in the United States and Austria, Stefan now enjoys alpine touring throughout New England’s mountainous backcountry and the Alps. Stefan received his law degree from Boston University and his undergraduate degree from Middlebury College.

About the CLCC Model Conservation Easement Project

The goal of the CLCC Model CE Project is to strengthen the quality and viability of conserved lands in Connecticut by:  (1) creating a statewide model conservation easement template for use by the land conservation community; and (2) improving the knowledge, skills and abilities of the drafters and users of conservation easements through a comprehensive training program.

Cost:
CLCC Member: No charge!
Non CLCC Member: $25
Lunch will be provided.

Experience Level:
Intermediate/Advanced - but all are welcome!

Instructor:
Attorney Stefan Nagel

Register Now!