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	<title>Chet Rogers, MAI_Chet Rogers, MAI</title>
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	<link>http://www.chetrogers.com</link>
	<description>Commercial Real Estate Appraiser</description>
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		<title>Tax Consequences of Conservation Easements</title>
		<link>http://www.chetrogers.com/2011/09/08/tax-consequences-of-conservation-easements/</link>
		<comments>http://www.chetrogers.com/2011/09/08/tax-consequences-of-conservation-easements/#comments</comments>
		<pubDate>Thu, 08 Sep 2011 16:29:32 +0000</pubDate>
		<dc:creator>ChetR</dc:creator>
				<category><![CDATA[Blog Post]]></category>

		<guid isPermaLink="false">http://www.chetrogers.com/?p=900</guid>
		<description><![CDATA[I’m trying to sort out alternatives for donating conservation easements and their tax consequences. I’d like feedback on whether I understand correctly and any alternatives. Let’s say the CE has a value of $200,000 and the legal and appraisal costs are $5,000. Scenario 1: The donor pays the $5,000 costs and gets a tax deduction of $200,000. • The $200,000 can be used against 50% of AGI (Adjusted Gross Income) for 2011 federal taxes and<a href="http://www.chetrogers.com/2011/09/08/tax-consequences-of-conservation-easements/">&#160;&#160;[ Read More ]</a>]]></description>
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		<title>Rich “Conservation Easement” Tax Break Ends 12/31/11</title>
		<link>http://www.chetrogers.com/2011/06/05/rich-%e2%80%9cconservation-easement%e2%80%9d-tax-break-ends-123111/</link>
		<comments>http://www.chetrogers.com/2011/06/05/rich-%e2%80%9cconservation-easement%e2%80%9d-tax-break-ends-123111/#comments</comments>
		<pubDate>Sun, 05 Jun 2011 15:26:48 +0000</pubDate>
		<dc:creator>ChetR</dc:creator>
				<category><![CDATA[Blog Post]]></category>

		<guid isPermaLink="false">http://www.chetrogers.com/?p=881</guid>
		<description><![CDATA[Well written series: When I come across particularly good articles, I’ll pass them along here May. 4 2011 By ROBERT W. WOOD The year-end compromise tax deal put a 2 year band aid on the Bush tax cuts and a generous 2 year estate tax exemption. It also left in place many so-called tax “extenders,” most through 2012, but some only through 2011. See Extended Individual Tax Benefits in Compromise Bill and Tax Bill’s Boomerang<a href="http://www.chetrogers.com/2011/06/05/rich-%e2%80%9cconservation-easement%e2%80%9d-tax-break-ends-123111/">&#160;&#160;[ Read More ]</a>]]></description>
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		<title>Tax Benefits of Conservation Easements</title>
		<link>http://www.chetrogers.com/2011/06/05/tax-benefits-of-conservation-easements/</link>
		<comments>http://www.chetrogers.com/2011/06/05/tax-benefits-of-conservation-easements/#comments</comments>
		<pubDate>Sun, 05 Jun 2011 15:17:23 +0000</pubDate>
		<dc:creator>ChetR</dc:creator>
				<category><![CDATA[Blog Post]]></category>

		<guid isPermaLink="false">http://www.chetrogers.com/?p=878</guid>
		<description><![CDATA[Well written series: When I come across particularly good articles, I’ll pass them along here By John D. Hutchinson, V Western Virginia Land Trust Virginia Forest Landowner Update Summer 2000 &#8212; Volume 14, No. 3 Before entering into a conservation easement of any kind, landowners should consult with their attorneys. If an easement donor intends to capitalize on tax advantages provided by easements, the services of a tax professional and a certified land appraiser will<a href="http://www.chetrogers.com/2011/06/05/tax-benefits-of-conservation-easements/">&#160;&#160;[ Read More ]</a>]]></description>
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		<title>What is a Conservation Easement and Why is it Important?</title>
		<link>http://www.chetrogers.com/2011/06/05/what-is-a-conservation-easement-and-why-is-it-important/</link>
		<comments>http://www.chetrogers.com/2011/06/05/what-is-a-conservation-easement-and-why-is-it-important/#comments</comments>
		<pubDate>Sun, 05 Jun 2011 15:08:04 +0000</pubDate>
		<dc:creator>ChetR</dc:creator>
				<category><![CDATA[Blog Post]]></category>
		<category><![CDATA[Conservation]]></category>

		<guid isPermaLink="false">http://www.chetrogers.com/?p=876</guid>
		<description><![CDATA[Well written series: When I come across particularly good articles, I’ll pass them along here April 24, 2010 by trouthead A conservation easement is a flexible tool that allows private landowners to retain title to the land while permanently protecting agricultural resources, natural wildlife habitat, or scenic values. It is a voluntary agreement between a private landowner and a non-profit land trust or government agency. Conservation easements are customized to reach the landowner’s vision for<a href="http://www.chetrogers.com/2011/06/05/what-is-a-conservation-easement-and-why-is-it-important/">&#160;&#160;[ Read More ]</a>]]></description>
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		<title>Rally 2010 IRS Panel Highlights</title>
		<link>http://www.chetrogers.com/2011/06/05/rally-2010-irs-panel-highlights/</link>
		<comments>http://www.chetrogers.com/2011/06/05/rally-2010-irs-panel-highlights/#comments</comments>
		<pubDate>Sun, 05 Jun 2011 14:21:41 +0000</pubDate>
		<dc:creator>ChetR</dc:creator>
				<category><![CDATA[Blog Post]]></category>

		<guid isPermaLink="false">http://www.chetrogers.com/?p=874</guid>
		<description><![CDATA[At Rally 2010, the Land Trust Alliance again invited three senior Internal Revenue Service officials to answer questions on IRS scrutiny of conservation easements. The following is a summary of some of the points made by Karin Gross, Supervisory Attorney, IRS Office of the Chief Counsel (DC), Marc Caine, IRS Attorney (NY) and Ron Cerruti, IRS Engineering and Valuation Territory Manager (CA). Attorney Steve Small and Land Trust Alliance Director of Public Policy Russ Shay<a href="http://www.chetrogers.com/2011/06/05/rally-2010-irs-panel-highlights/">&#160;&#160;[ Read More ]</a>]]></description>
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		<title>IRS Form 8283 and Appraisal Rules</title>
		<link>http://www.chetrogers.com/2011/06/05/irs-form-8283-and-appraisal-rules/</link>
		<comments>http://www.chetrogers.com/2011/06/05/irs-form-8283-and-appraisal-rules/#comments</comments>
		<pubDate>Sun, 05 Jun 2011 14:15:25 +0000</pubDate>
		<dc:creator>ChetR</dc:creator>
				<category><![CDATA[Blog Post]]></category>

		<guid isPermaLink="false">http://www.chetrogers.com/?p=871</guid>
		<description><![CDATA[Well written series: When I come across particularly good articles, I’ll pass them along here If a person or an estate makes a noncash charitable contribution greater than $500, IRS Form 8283 must be included with his, her or its tax return. If the property is not publicly traded stock that may be valued on an exchange and exceeds $5,000 in value ($10,000 for closely held stock), a qualified appraisal is required. The appraisal must<a href="http://www.chetrogers.com/2011/06/05/irs-form-8283-and-appraisal-rules/">&#160;&#160;[ Read More ]</a>]]></description>
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		<title>Determination of the Entire Contiguous Parcel</title>
		<link>http://www.chetrogers.com/2011/06/05/determination-of-the-entire-contiguous-parcel/</link>
		<comments>http://www.chetrogers.com/2011/06/05/determination-of-the-entire-contiguous-parcel/#comments</comments>
		<pubDate>Sun, 05 Jun 2011 13:57:33 +0000</pubDate>
		<dc:creator>ChetR</dc:creator>
				<category><![CDATA[Blog Post]]></category>

		<guid isPermaLink="false">http://www.chetrogers.com/?p=864</guid>
		<description><![CDATA[Well written series: When I come across particularly good articles, I’ll pass them along here To prepare a conservation easement appraisal for which the Internal Revenue Service is an intended user, we must value the entire contiguous parcel, as directed by Treasury Regulation §1.170A‐14 (h)(3)(i). The amount of the deduction in the case of a charitable contribution of a perpetual conservation restriction covering a portion of the contiguous property owned by a donor and the donor’s family (as<a href="http://www.chetrogers.com/2011/06/05/determination-of-the-entire-contiguous-parcel/">&#160;&#160;[ Read More ]</a>]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Courts to IRS: Ease Up on Conservation Easement Valuations</title>
		<link>http://www.chetrogers.com/2011/06/05/courts-to-irs-ease-up-on-conservation-easement-valuations/</link>
		<comments>http://www.chetrogers.com/2011/06/05/courts-to-irs-ease-up-on-conservation-easement-valuations/#comments</comments>
		<pubDate>Sun, 05 Jun 2011 12:34:53 +0000</pubDate>
		<dc:creator>ChetR</dc:creator>
				<category><![CDATA[Blog Post]]></category>

		<guid isPermaLink="false">http://www.chetrogers.com/?p=861</guid>
		<description><![CDATA[Well written series: When I come across particularly good articles, I’ll pass them along here This article, after reviewing the general requirements for the income tax deduction and applicable limitations,reviews court decisions addressing the valuation of conservation easements and concludes that courts largelyreject the IRS’s zero or negligible valuation position and find significant value in conservation easements. Link to article here Copyright &#169; 2008 This feed is for personal, non-commercial use only. The use of<a href="http://www.chetrogers.com/2011/06/05/courts-to-irs-ease-up-on-conservation-easement-valuations/">&#160;&#160;[ Read More ]</a>]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Conservation Easement Issue Identification Worksheet</title>
		<link>http://www.chetrogers.com/2011/06/05/conservation-easement-issue-identification-worksheet/</link>
		<comments>http://www.chetrogers.com/2011/06/05/conservation-easement-issue-identification-worksheet/#comments</comments>
		<pubDate>Sun, 05 Jun 2011 12:20:23 +0000</pubDate>
		<dc:creator>ChetR</dc:creator>
				<category><![CDATA[Blog Post]]></category>

		<guid isPermaLink="false">http://www.chetrogers.com/?p=853</guid>
		<description><![CDATA[IRS Panelists at Rally 2010 Provide Advice to Land Trusts At LTA Rally 2010, three senior Internal Revenue Service officials answered questions on IRS scrutiny of conservation easements. They also shared copies of this worksheet used by revenue agents reviewing conservation easements. This is a good checklist to review your appraisals of conservation easements. ﻿﻿﻿Link to worksheet here Copyright &#169; 2008 This feed is for personal, non-commercial use only. The use of this feed on<a href="http://www.chetrogers.com/2011/06/05/conservation-easement-issue-identification-worksheet/">&#160;&#160;[ Read More ]</a>]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Accuracy-Related Penalties</title>
		<link>http://www.chetrogers.com/2011/06/05/accuracy-related-penalties/</link>
		<comments>http://www.chetrogers.com/2011/06/05/accuracy-related-penalties/#comments</comments>
		<pubDate>Sun, 05 Jun 2011 11:46:57 +0000</pubDate>
		<dc:creator>ChetR</dc:creator>
				<category><![CDATA[Blog Post]]></category>
		<category><![CDATA[Conservation]]></category>

		<guid isPermaLink="false">http://www.chetrogers.com/?p=849</guid>
		<description><![CDATA[Well written series: When I come across particularly good articles, I’ll pass them along here The Pension Act imposes accuracy-related penalties of 20 percent for an underpayment of tax resulting from a “substantial” valuation misstatement, and 40 percent for a “gross” valuation misstatement. A “substantial” valuation misstatement is a value 150 percent or more of the amount determined to be the correct value, and a “gross” valuation tatement is a value 200 percent or more<a href="http://www.chetrogers.com/2011/06/05/accuracy-related-penalties/">&#160;&#160;[ Read More ]</a>]]></description>
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