Fall 2018/Winter 2019
ABA RPTE Conservation Easement Task Force Report: Recommendations Regarding Conservation Easements And Federal Tax Law
Real Property, Trust and Estate Law Journal, Vol. 53, No. 2
The ABA's Real Property, Trust and Estate Law (RPTE) section created a Conservation Easement Task Force to provide recommendations regarding federal tax law as it relates to conservation easements. Business and Tax Attorney Jason Havens helped co-author the report, which details the task force's comments on the Tax Cuts and Jobs Act of 2017 and its recommendation that the Treasury publish safe harbor provisions that would be common to most conservation easements.