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New Tax provisions expected to pass Senate The Senate Finance Committee has finalized their proposals to make the legislation in the Pension Act of 2006 regarding donations or sale of real property rights through conservation easements permanent. It also includes tax credits for protection and restoration of endangered species habitat. Check out the new special rule regarding contributions of capital gain real property for conservation purposes Read More » Senate to pass legislation that will provide Tax Credit for Recovery and Restoration of Endangered Species Read More » A new provision allows for a 25% Deduction for Endangered Species Recovery Expenditures Read More »

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Introductory Articles	Estate Tax Update Estate Tax Update. Recent changes to the estate tax may have left some taxpayers unclear on their likely estate tax obligations. Both the annual life time exemption and the applicable tax rate have been the subject of recent changes. Under legislation passed in 2001, the U.S. estate tax exemption level has been increa ... Tax Benefits of Donating Conservation Land Tax Benefits of Donating Conservation Land. By:Robert Levin. There are several kinds of tax benefits available to donors of land or. conservation easements. This article attempts to summarize these benefits and provide some. examples of how they work. ... How a conservation easement works How a conservation easement works. A simple example illustrates how a conservation easement works in practice. Let’s assume a rancher in Montana owns a tract of land that serves as a wildlife corridor for elk and other animals moving from summer to winter feeding grounds. Pressure from buyers building vacatio ... Easements: A Tool for Family and Business Planning Conservation Easements: A Tool for Family and Business Planning that Preserves Your Land. The unprecedented rise in real estate values in many parts of the country has produced new wealth but also new difficulties for landowners who want to pass cherished property to their heirs. This year, the federal estate tax ... Hypothetical Examples of the Tax Benefits of Donating Conservation Land Hypothetical Examples of the Tax Benefits of Donating Conservation Land. By: Robert Levin. The following numbers are purely hypothetical and are not to be relied on by anyone as a representation or guarantee of tax results. These numbers have been simplified and approximated and do not represent predictions for any ... Result Page: 1 2 3 4 5 6 7

Articles for Professionals	Farm & Ranch Estate Planning Rally 2002 Session 4K Farm & Ranch Estate Planning Jeremiah P. Cosgrove Ryland Howard. 2002 FARM CONSERVATION TAX UPDATE By Jerry Cosgrove, Attorney, American Farmland Trust Co-author, Your Land is Your Legacy: A Guide to Planning for the Future of Your Farm n September 1999, American Farmland Trust published a ... Federal Estate and Gift Tax Consequences of Donated Term Conservation Easements LAND TRUST ALLIANCE Exchange Summer 2000 25 Term conservation easements are conservation easements that are not perpetual, but, rather, restrict the property for a term of years. After the term has expired, the conservation easement restrictions terminate and no longer affect the land. Term conserva ... Estate Planning Opportunities Low Interest Rates Offer Estate Planning Opportunities By. James A. Houle, Esq.. Many of us have used the current low interest rates to save money by refinancing our homes and businesses. But attractive rates can also offer even better opportunities to save on gift and estate taxes, which now apply to tra ... Appraisals and Valuation Appraisals and Valuations - HOW THE GIFT IS VALUED. By: Stephen J. Small, Esq.. For purposes of the tax rules, the "value" of a property is equal to what it would sell for if it were put to the most valuable economic use that is possible under the circumstances. In many cases (though not all) with land t ... Estate Tax Incentive For Landowners AN IMPORTANT ESTATE TAX INCENTIVE FOR LANDOWNERS. By: Stephen J. Small, Esq.. In 1997, for the first time in more than a decade, Congress added to the law significant new tax incentives for voluntary land protection by private landowners.Let’s start with a few important observations. Every single conservation ea ... Result Page: 1 2 3 4 5 6 7 8

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