34 Library Articles were found for the search term estate planning
Wade Martin and Sally Ramirez
Clearly, the motivation for a land conservation transaction is often the desire of the landowner to safeguard the property. However, this objective must be balanced with the need to maximize the return to the landowner.
Laura Mass Dover
“In wildness is the preservation of the world.” Quoted from an essay by Thoreau lamenting the way in which modern urban life has made natural resources into commodities and isolated people from the natural processes on which their lives depended.
Resources First Foundation - RFF
A qualified intermediary (QI) is a neutral party who may assist a landowner in facilitating a like-kind exchange. The QI enters into a written agreement, known as the exchange agreement, with the landowner.
Jennifer D. Mullen
Conservation easements have garnered significant attention and gained popularity over the last few years due in part to the availability of federal tax deductions and Virginia state tax credits associated with conservation easements.
Practically no one had heard of conservation easements 15 years ago when Charleston native Herbert J. Butler began trying to protect his hundreds of acres of former rice fields.
For decades, conservation easements have protected open space values such as wildlife habitat, ecological diversity, recreational access and aesthetics.
The use of tax incentives to encourage private landowners to donate conservation easements has become increasingly popular as policy makers search for ways to combat the growing problem of urban sprawl.
For those of you who don’t know, TDR stands for Transferable Development Rights. Simply put, these are typically programs that are designed by local government to allow for the free market transfer of subdivision or development rights from a rural (agricultural and/or conservation) zone to a designated development zone within a jurisdiction.& ...
John L. Greene, William C. Siegel, William L. Hoover, and Mark Koontz
This guide updates and supersedes Agriculture Handbook No.718, Forest Landowners’ Guide to the Federal Income Tax, incorporating new tax legislation that was passed and administrative changes promulgated through September 30, 2012.
Dr. Linda Wang
Timber damaged or destroyed by hurricane, fire, earthquake, ice, hail, tornado, high wind and other storms are casualty losses that may allow timberland owners to claim a deduction on their federal income tax returns.
The Mississippi Delta: Land Worth Conserving. The following is the speech given by the Resources First Foundation's Conservation Tax Center Director, Breana Behrens, given on Saturday, October 26 as a part of the inagural Tara Talks, at the Tara Wildlife in Mississippi.
Thomas L. Daniels
The United States is about to experience its largest-ever intergenerational transfer of wealth: more than $10 trillion are expected to change hands in the next 10 to 20 years.
A partnership of any kind is a non-corporate association of two or more people, each of whom own shares of an undivided interest in the assets of the partnership.
The preservation of land for working rural landscapes, wildlife habitat, urban parks, recreational trails, and protecting water supplies and floodplains is emerging as an integral component of smart growth programs.