Instructors: Bill Silberstein, Mark Weston
Qualified appraisals are the lynchpin of the process that allows landowners to benefit from federal income, estate and state tax incentives flowing from the donation of a conservation easement. A poorly supported appraisal, whether fraudulent or merely sloppy, damages the integrity of a conservation easement transaction regardless of the conservation values involved. It also damages the reputation of the land trust involved in the transaction, risks violating the public trust, and may reduce support for conservation in general.
This webinar will provide an overview of the requirements for appraisal of real estate and conservation easements used to seek charitable deductions outlined in §1.170A(13)(c) and §1.170A(14) of the Treasury Regulations. Participants will learn:
- Appraisal-related case law
- Strategies for selecting an appraiser
- Common mistakes made in valuing easements
- Tips for communicating with donors.
Access to this recording is subject to availability of the AdobeConnect service.