Conservation Easements for Forest Landowners and their Advisers
Georgia Center for Continuing Education, Athens, GA
Sponsored By: Warnell School of Forestry & Natural Resources, University of Georgia
Date: Oct 04, 2012 08:00 PM to Oct 05, 2012 04:30 PM
The purpose of this course is to provide a working knowledge of conservation easements as a land-use control. It provides guidance on drafting conservation easement agreements to achieve landowner goals for their property. Land Trusts discuss their philosophy of land use protection and what they can offer landowners. This course offers a comprehensive overview of legal, appraisal, base line information, tax incentives, and other inputs needed for a successful conservation easement agreement. 1) Act now to benefit from favorable income tax provisions; 2) Take advantage of provisions incorporating working forests with conservation easement protection; and 3) The lull in land and timber markets is a good time to protect unique natural resources.
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The objective is to provide guidance for attendees in reaching a sustainable agreement for protecting forest land. A framework is offered for analyzing protection goals for reaching a successful agreement in the context of legal constraints and tax incentives.
You will learn:
- How easements affect land use
- The advantages/disadvantages of easements
- Which agencies and organizations can accept easements
- Tax aspects of easements
- How to plan for an easement
Who Will Benefit?
Landowners with an interest in protecting their forest property from development or other exploitation should attend. Foresters, accountants, attorneys, appraisers, and wildlife resource managers who work with landowners will benefit.
Instructors and Invited Speakers
Harry L. Haney, Jr. is the Garland Gray Emeritus Professor of Forestry, Virginia Tech and a consulting forester. He has over 40 years of experience in managing timberland with special interest in income, estate and gift tax issues impacting management decisions. He has written landowner guides on federal income tax, estate planning, economics, and conservation easements. He manages his own tree farm with his wife, Jackie and his daughter, J. Lee, Esq. He is currently an adjunct professor at both UGA and Clemson.
Katherine Eddins graduated from the University of Alabama School of Law, Juris Doctorate, with honors in 1986. She also holds a Master of Forestry degree from Auburn University, graduating summa cum laude in 1997. She has published in the Journal of Forestry and has practiced both law and natural resource management as well as working as executive director of the Georgia Land Trust. Katherine also is an owner and manager of agricultural and forest land.
D. Randall Bowen, CPA. Randy graduated from Shorter College in 1980 with a degree in accounting. He is a member of the American Institute of CPA’s, Georgia Society of CPA’s and a member of the Alabama Society of CPA’s.
Sharon Holbrooks has been an easement specialist with the USDA Natural Resources Conservation Service for the last 2 years and is located in Athens, Georgia. She is the Program Lead for all the NRCS Easement Programs, including the Wetlands Reserve Program, Grassland Reserve Program, Farm and Ranchland Protection Program, and any others that may arise. Prior to this she worked as a Private Lands Biologist for the Georgia Department of Natural Resources (GaDNR), Wildlife Resources Division, Nongame Conservation Section. Sharon graduated from the UGA Warnell School of Forestry and Natural Resources with a bachelors and masters degree in wildlife management in 2004 and 2007 respectively. Sharon is very interested in private lands conservation and hopes to continue on her career path in this aspect. Sharon is currently serving as the President-Elect for the GA Chapter of The Wildlife Society, Board Member-At-Large on the Georgia Exotic Pest Plant Council, and on the Warnell School of Forestry and Natural Resources External Advisory Board, Education and Outreach Committee.
Morgan Mellette established his forestry consulting firm in 1979, which became Mellette Forestry Group, LLC, in early 2005. A professional forester, appraiser, and land surveyor with over 30 years experience, Morgan has provided a variety of forest management services to clients throughout the southeast. His experience includes timber and timberland appraisals, forest management plans, timber sales, timber marking, insect and disease surveys, wildlife management, invasive species control, reforestation, expert witness for litigation involving forestry and land surveying, forestry investment analysis, and surveying and mapping. Mellette earned a Bachelor of Science in Forest Management from Clemson University and has completed work in a Masters of Forestry degree from Duke University. Additionally, he has trained at Duke in forest appraisal and report writing.
Jim Rundorff is Senior Director of Land Asset Management for Plum Creek. Jim Rundorff joined Plum Creek by way of acquisition from Georgia Pacific Corporation in 2001. Currently he is responsible for the land asset management of the company’s 3.2 million acres in the South. Prior to Plum Creek he held a variety of positions in land management, solid wood procurement and system analysis in the southeast. Mr. Rundorff holds a B.S. in Forestry form the University of Florida and a B.S. in Geography form the University of Miami. He carries the Certified Commercial Investment Member accreditation. He is a past board member of the Georgia Forestry Association and currently chairs the committee on Education and Outreach for the Warnell School of Forestry and Natural Resources. He also serves on the Plum Creek Foundation Committee.
Jack Sawyer (http://www.alston.com/jack_sawyer/) is an attorney for Alston & Bird. He is a member of the firm’s Wealth Planning and Exempt Organizations Groups. He focuses on estate and tax planning, including conservation easements and asset protection, estate administration, fiduciary and tax litigation, and exempt organizations. He lectures frequently on estate planning, planned giving, conservation easements and tax-exempt organizations.
Mike Strugar is an attorney specializing in real estate law and land conservation techniques. He has a law degree, as well as a master's degree in Natural Resource Management, both from the University of Michigan. Mr. Strugar practiced real estate law for ten years as an associate, and later partner, at Holme Roberts & Owen, a national law firm. In 1993 he established the Conservation Resource Center, a nonprofit organization dedicated to helping communities and governmental entities deal with matters involving land conservation. Working in Colorado, he established the nation’s first functioning exchange for transferring Conservation Tax Credits. In 2002, he established a similar program for transferring Conservation Tax Credits in Virginia, and in 2008 established a third program in New Mexico. In 2011 he also began transferring credits in Georgia. Through these programs he has facilitated the transfer of over 1,500 credits valued at over $200 million. He has served as an adjunct Professor or Law at University of Denver Law School, teaching courses in Land Conservation Law, and as an expert witness in cases involving conservation easement credits.
David Wooldridge’s practice is focused on tax litigation and tax controversy cases, involving both the IRS and Department of Revenue. Most recently, he has had a particular emphasis on defending conservation easements including the landmark Kiva Dunes case in US Tax Court. During his 31 years with Sirote, David’s practice has included tax planning, state & local tax issues, family succession and business planning, shareholder oppression, and director and fiduciary liability issues. He was Sirote’s Managing Partner from 1992 to 1999.
Lodging and Parking
A block of rooms has been set aside at the Georgia Center Hotel (800) 884-1381 in Athens, GA for the nights of October 3 and 4, 2012 for attendees of Conservation Easements for Forest Landowners. The room rate for attendees is $89.00 to $119.00 depending on room type plus %7 percent sales tax. When reserving a room please give the event code "80767".
Parking at the Georgia Center for Continuing Education is $10.00 per day. For directions to the Georgia Center please see: http://www.georgiacenter.uga.edu/sections/directions.phtml
Notice must be received by 5:00 p.m. September 20, 2012 to receive a refund. Contact Ingvar Elle at 706-583-0566.
The Early registration fee for this event is $295.00. The last day for Early registration is September 13, 2012. After that the regular registration fee will be $345.00. There is an additional $50.00 charge for the optional Real Estate appraiser/agent credits.
Continuing Education Credits
13.0 Continuing Forestry Education (CFE) hours – Category 1 (approved)
13.0 Continuing Logger Education (CLE) hours - Business Management (approved)
14 optional Georgia Real Estate Agent/Appraiser Credits.....$50.00
13 optional Georgia Continuing Legal Education Credits.........$65.00
For more information and to register, contact:
Ingvar Elle 706.583.0566 email@example.com