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The Easement Puzzle: Putting It All Together
ASA/ASFMRA Co-Sponsored SymposiumFriday, October 22, 2004 The Academy for Educational Development (AED) Conference Center 1825 Connecticut Avenue, NW, 8th Floor Washington, DC 20009 Do the Easement Conservation Rules Have You Puzzled?
Now... an intensive, full-day symposium brings together some of the leading figures in tax law, conservation and historic preservation to answer your questions and dispel the myths.
Get practical advice from these outstanding speakers … Learn … Featuring … a question-and-answer session with all of the speakers. Who should attend? Act now! Register by September 22, 2004, and save $50! Location and Hotel Accommodations... About the Symposium … Conservation easements are permanent deed restrictions that limit some types of intrusive development while often permitting limited construction or use. In return for their donation, landowners are granted tax deductions for the reduction in the market value of the land or structure. Conservation easements are one of the most powerful, effective tools available for the permanent conservation of private lands. Their use has successfully protected millions of acres of wildlife habitat and open space, keeping it in private hands and generating significant public benefits. They are also complex and controversial. This one-day symposium will examine land, façade, agricultural and historical easements from several points of view. A panel of well recognized experts will share their experience and expertise with the audience. This meeting will be of interest to estate planners, accountants, estate and trust attorneys, land use planners, appraisers, landowners, representatives of land trust organizations and professionals in government. About the Speakers …Stephen J. Small, Esq., a nationally recognized authority on private land protection options and strategies, as attorney-advisor to the Office of Chief Counsel of the Internal Revenue Service, wrote the federal income tax regulations on conservation easements. He is also the author of "The Federal Tax Law of Conservation Easements" and three volumes on "Preserving Family Lands." Howard Lewis, manager of the Internal Revenue Service's National Valuation Program, will discuss how the IRS views easement valuation issues. Steven Miller, director of the IRS Tax Exempt Organizations Division, will discuss abuses of the conservation easement rules. Kevin Brice of the Triangle Land Conservancy in North Carolina will explain the role land trusts and other private organizations play in the creation of easements. Joseph P. Novelli, ASA; Ronald M. Gold, ASA; and Daniel Reardon of the National Architectural Trust will discuss approaches to quantifying façade and historic easements. Joseph P. Novelli, ASA, is a contractor and appraiser in New York State. Daniel Reardon is a New York area manager with the National Architectural Trust specializing in façade conservation issues. Ronald M. Gold, ASA, is a commercial and residential real estate appraiser in New York City. He specializes in the appraisal of foreign missions to the United Nations and New York City Consulate, loft and garage buildings, small office buildings, single family townhouses, coop-condo units and apartment buildings. Lisa M. Burcham, representing the DC Office of Planning and the Historic Preservation Review Board, and Paul Edmondson, Esq., of the National Trust for Historic Preservation, will discuss legal issues in historic preservation and the responsibilities of easement holders. Arthur E. Clapp, ASA, ARA; Richard W. Gilmore, ASA, ARA; and James J. Czupryna, ASA, will present a case study from the perspective of the landowner and the appraiser. Arthur E. Clapp, ASA, ARA, is a professional appraiser specializing in valuation and consultation services for rural and agricultural properties with an emphasis on conservation easement valuations. Clapp regularly instructs courses and seminars for ASFMRA and is a member of the Board of Trustees of the Appraisal Foundation. Richard W. Gilmore, ASA, ARA, is a senior asset reviewer in the Risk Management Division of CoBank, a national lender to agriculture, rural infrastructure, utility and international finance and the major owner of Farm Credit Leasing. Gilmore is also a member of the Board of Trustees of the Appraisal Foundation, the national rule-making organization representing all forms of valuation. James J. Czupryna, ASA, is a professional real property appraiser with particular expertise in the appraisal of environmentally sensitive lands. He has lectured extensively on the appraisal of land encumbered by agriculture and conservation easements. He is also a faculty associate of the Lincoln Institute of Land Policy. This list of presenters is subject to change. Register early and save $50!
Lunch will be served. The AED Conference Center is located in Northwest Washington, DC, in the heart of Dupont Circle. The center is four blocks from the Dupont Circle Metro station and there is a Metrobus stop directly in front of the building. Parking is located at 2005 Florida Avenue (between Connecticut Avenue and T Street). The parking garage is open from 7:00 a.m. until 11:00 p.m. Hotel accommodations: AED extends special rates to registrants at the following hotels. Please make sure you mention that you are with the ASA/ASFMRA symposium. Marriott Courtyard: 1900 Connecticut Avenue The Churchill Hotel: 1914 Connecticut Avenue Hilton Washington: 1919 Connecticut Avenue Holiday Inn Georgetown: 2101 Wisconsin Avenue |
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555 Herndon Parkway, Suite 125 · Herndon, VA 20170
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