Some Dirty Realities About Syndicated Conservation Easements

167 Tax Notes 1729 (2020)

5 Pages Posted: 18 Feb 2021

See all articles by Nancy A. McLaughlin

Nancy A. McLaughlin

University of Utah S.J. Quinney College of Law

Stephen Small

Law Office of Stephen J. Small, Esq., P.C.

Philip Tabas

affiliation not provided to SSRN

Mark Weston

affiliation not provided to SSRN

Date Written: June 8, 2020

Abstract

Syndicated conservation easement transactions are profit-motivated tax shelters that promoters try to cloak with the feel-good nature of land conservation. This article explains the abusive nature of these transactions.

Keywords: conservation easements, syndication, syndicated

Suggested Citation

McLaughlin, Nancy A. and Small, Stephen and Tabas, Philip and Weston, Mark, Some Dirty Realities About Syndicated Conservation Easements (June 8, 2020). 167 Tax Notes 1729 (2020), Available at SSRN: https://ssrn.com/abstract=3776161

Nancy A. McLaughlin (Contact Author)

University of Utah S.J. Quinney College of Law ( email )

332 South 1400 East, Rm 101
Salt Lake City, UT 84112-0730
United States
801-581-5944 (Phone)
801-581-6897 (Fax)

Stephen Small

Law Office of Stephen J. Small, Esq., P.C. ( email )

One Gateway Center, Suite 801
Newton, MA 02458
United States

Philip Tabas

affiliation not provided to SSRN

Mark Weston

affiliation not provided to SSRN

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