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Continuing Education at the Warnell School

2022 Conservation Easements, Carbon, and Ecological Trends

Zoom Meeting

Date: Sep 22, 2022 07:40 AM to Sep 23, 2022 12:30 PM

Registration for this course now is closed.


Brochure with agenda and alternative sign-up sheet


Purpose/About the Course
The purpose of this course is to provide a working knowledge and status update of conservation easements as a land-use tool and provide a status update on the timber and carbon market. The course provides guidance on drafting conservation easement agreements to achieve landowner goals for their property and the latest information on conservation easement tax policy. The Georgia-Alabama Land Trust discusses various philosophies of land use protection and what conservation easements can offer landowners. This course offers a comprehensive overview of legal, appraisal, base line information, tax incentives, updates on the carbon market, and other inputs needed for a successful conservation easement agreement.  This year, the course also includes three classes on wildlife issues focusing on gopher tortoise relocation, chronic wasting disease in whitetail deer, and aquatic biodiversity.  

This online course has been redesigned to be as flexible as possible. The major change is that four sessions will be prerecorded and available for viewing prior to the start of the course, which is on September 22-23. To show that registrants have watched videos, there will be a short quiz of three questions for each prerecorded session. These four sessions will not be shown during the course itself. However, instructors of these prerecorded sessions will be available for questions during the live Zoom portion of the course. Live interaction with the instructors is part of the course learning design. Attendance of the live course will be tracked.
Objectives and Benefits
The objective is to provide guidance for attendees in reaching a sustainable protection agreement for "working 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 on a working forest
• Appraising & Selling conservation easements
• Accounting and Tax aspects of easements
• Mitigation Banks on easements
• Wildlife management on easements
• Programs for Longleaf Pines
• Update on Carbon Markets and the use of technology
• More on Forest Economics-a market update

Who Will Benefit?
Landowners with an interest in maintaining a working forest while protecting it from development or other exploitation should attend. Foresters, accountants, attorneys, appraisers, and wildlife resource managers who work with landowners will benefit.

Notice must be received by 5:00 p.m. September 08, 2022 to receive a refund. Please contact Ingvar Elle at 706-583-0566.

Continuing Education Credits

12.0  Continuing Forestry Education (CFE) – Category 1 (approved)
9.0  Continuing Logger Education (CLE) – Category B (approved)
12.0  GA Real Estate Agent/Appraiser hours (approved)
12.0  GA Legal Education Credits (CLE) and one ethics credit (approved)


Jazmin Varela
Director of Landowner Relations
Finite Carbon

Based in Chapel Hill, NC, Jazmin is the Director of Landowner
Relations at Finite Carbon, North America’s leading developer
of forest carbon offsets. She oversees and manages landowner
relationships, including government and NGO partnerships, as
they relate to enrolling non-industrial landowners in the carbon
offset market. Prior to Finite Carbon, Jazmin spent 12 years at
The Conservation Fund as a member of the Strategic
Conservation Planning team where she worked on projects
bridging the gap between communities and access to advanced
tools and conservation planning.
David Aughtry
Chamberlain HrdlikaDavid Aughtry's practice focuses on civil and criminal tax
litigation. He graduated from The Citadel in 1975 with a B.A. in
English, from the University of South Carolina in 1978 with a
Master's in Accounting and a law degree, and from Emory
University in 1982 with a Masters in Taxation (LL.M.). Upon
graduation from the University of South Carolina Law School,
Mr. Aughtry joined the Internal Revenue Service as a Trial
Attorney, Office of the Chief Counsel, where he also served as a
Tax Shelter Coordinator. Mr. Aughtry taught Tax Controversy
as an Adjunct Professor in the Emory University Masters in
Taxation Program from 1987 through 1994 and in the Emory
School of Law from 1995 through 1998 and 2003. From 1996
through 2002, he served as an Instructor for the National
Institute of Trial Advocates (NITA) in its program on
"Litigating before the United States Tax Court" and was
recently selected as a fellow of the International Society of
Barristers. He is recognized as a national authority in tax
litigation in Chambers USA and the US Legal 500 Litigation
Guide. Mr. Aughtry was Chairman of the Budget and
Investment Committees of the State Bar of Georgia (1989-1994)
He has served as President and Chairman of the Southern
Federal Tax Institute and continues to serve on the Board of
Trustees. He is a nationally recognized speaker, including
presentations for TEI, Mississippi Tax Institute, American Tax
Institute, Georgia Tax Conference, Tennessee Tax Institute,
Kentucky Tax Institute, AICPA Valuation Conferences, and
various other tax programs.
Lisa Lord
Conservation Programs Director
The Longleaf Alliance

Lisa Lord is the Conservation Programs Director for The
Longleaf Alliance. She leads several of the Alliance’s
conservation and wildlife recovery programs, bringing strategic
focus and purposeful engagement to the various conservation
initiatives the Alliance participates in, local to range-wide. She
also provides landowner technical assistance and supports the
Alliance’s outreach efforts in multiple states. Through her work,
Lisa collaborates with partners to bring more focus to the
benefits of forest retention and stewardship for water resources,
including drinking water, with an emphasis in the Savannah
River Watershed through the Savannah River Clean Water Fund.
She holds a BS in Wildlife Science and Master of Education
from Auburn University and a MS in Wildlife and Fisheries
Biology from Clemson University. She serves on the Steering
Committee for the SC Prescribed Fire Council and the Executive
Board for The Wildlife Society.

Harry L. Haney, Jr.
Garland Gray Emeritus Professor of Forestry, Virginia Tech
Adjunct Professor Warnell School of Forestry, University of
Dr. Harry L. Haney, Jr. earned his Ph.D. in Forestry Economics
from Yale University. He has over 50 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 a tree farm
with his wife, Jackie and his daughter, J. Lee, Esq.
Dr. Yanshu Li
Associate Professor of Forest Economics & Taxation
Warnell School of Forestry and Natural Resources, University of
Dr. Li focuses on federal and state forest taxation, economic
issues related to forest investment and management, forest
products market analysis and the economic benefits of forests.
Among her several degrees are an M.S. in Agricultural
Economics from Purdue University, and a Ph.D. in Forest
Economics from Auburn University.

Luke Von Esh
Lucus Mason, Inc
Lucus Von Esh is employed by the Department of Agriculture as
a Review Appraiser. As the president of Lucus Mason, Inc., a
real estate appraisal and consulting company located in
Alpharetta, Georgia. Mr. Von Esh is experienced in the appraisal
development for a wide variety of intended uses including
commercial lending, private acquisitions, D.O.T. condemnation,
conservation easements, and estate planning. With over a decade
of experience, Lucus Mason, Inc. has engaged on numerous
appraisal assignments throughout the country and Mr. Von Esh
is a State Certified General Real Property Appraiser in Alabama,
Florida, Georgia, and South Carolina. A unique area of his
expertise is in the valuation of conservation easements for
federal tax purposes. Mr. Von Esh has prepared and reviewed
appraisals for private lenders, land trust, private individuals, and
third parties performing due diligence on their client’s behalf. In
addition to appraisal practice, Mr. Von Esh is experienced in
conducting conservation easement workshops, has made
numerous presentations on the topic of conservation easements,
and consults on local public planning issues.
Katherine Eddins
Executive Director
Georgia-Alabama Land Trust, Inc.

Katherine Eddins has served as executive director of our
organization since the Fall of 1999. Katherine graduated from
the University of Alabama School of Law, Juris Doctorate, and
subsequently received a master’s degree in forestry from Auburn
University, graduating summa cum laude. She has been
published in the Journal of Forestry and has practiced law and
natural resource management. Katherine is a registered forester,
the past chairman of the advisory committee for Auburn
University School of Forestry and Wildlife Sciences, member of
the Leadership Council for the Land Trust Alliance, and is a
member of Leadership Alabama.

Lillian Hogan
Director of Landowner Success
National Carbon Exchange

Lillian Hogan is the Manager of our Landowner Success Team
at NCX, building strong relationships with key stakeholders to
understand and advocate for their needs and ensuring their
success with the Natural Capital Exchange Program. Lillian also
leads our Affiliate Program and has helped develop new tools for
foresters to include our Consultant Dashboard. She is a graduate
of Purdue University with a degree in Agricultural Economics
and currently resides in Indianapolis, IN. In her free time, you
can find her outside with her dog, Maggie, tending to her garden,
or at the barn with the horses.

Dr. Michel Kohl
Wildlife Extension Specialist & Assistant Professor of Wildlife
University of Georgia

Dr. Kohl is an Assistant Professor of Wildlife Management and
Wildlife Extension Specialist in the Warnell School of Forestry
and Natural Resources. His research broadly focuses on spatial
ecology, the fitness consequences of spatial behavior, and the
implications of those behaviors for the conservation and
management of wildlife. Michel is originally from the Ft. Peck
Sioux and Assiniboine Reservation of northeastern Montana.
Since leaving home, he has worked on a diverse range of species
including bison, elk, wolves, cougars, sage-grouse, forest grouse,
white-tailed deer, and most recently, black bears.
Vernon Compton
GCPEP Director
The Longleaf Alliance

Vernon graduated from Louisiana State University in 1983 with
a B.S. in Forest Management after growing up in the piney
woods of central Louisiana near the Kisatchie National Forest.
After graduation he worked in wood procurement and southern
pine tree improvement before becoming a Forest Resource
Administrator at Blackwater River State Forest, the largest state
forest in Florida. After almost nine years with the Florida
Division of Forestry, Vernon became the first Project Director
for the Gulf Coastal Plain Ecosystem Partnership (GCPEP), and
has continued in that role since 1998. Vernon has been active in
organizations such as the Society of American Foresters, The
Nature Conservancy, the Florida Trail Association, the
Blackwater River Foundation, and several organizations working
to protect southern history ranging from buildings to written and
oral history. Besides having a keen interest in longleaf pine
restoration, groundcover, and prescribed burning, he also has a
personal interest in stories and photos associated with longleaf
pine and logging/sawmill towns, southern vernacular
architecture, and connecting people in both urban and rural areas
to places where they can see and learn about longleaf pine.
Vernon has lived in one of the old longleaf logging towns of
northwest Florida, Milton, for over 20 years.

Lauren Roberts
Tax Manager
JamisonMoneyFarmer PC

Lauren began as an intern at JMF in 2007 and joined the firm
full-time in 2008. Lauren’s expertise lies in individual and
business income taxation, payroll tax, state and local taxes, and
QuickBooks. Her business experience spans from large multistate,
multi-national corporations to everyday small businesses.
After the retirement of a long-time colleague in 2018, Lauren
moved into the role of the firm’s individual tax specialist, known
as the Cheerful Checker. This role entails regular guidance
throughout busy season to keep the firm up-to-date on individual
tax law changes, best practices and procedures including detailed
software input, and training new staff. Since stepping into this
role, Lauren has guided the firm through the individual tax law
changes from the Tax Cuts and Jobs Act and the multiple pieces
of Coronavirus tax legislation. Each year she makes a Tax
Season Updates & Tax Planning for Individual Taxpayers
presentation to her local Accounting & Financial Women’s
Alliance chapter. Lauren serves on the firm’s Timber Practice
Group, International Practice Group, Tax Department Practice
Group, State and Local Tax (SALT) Practice Group, and
QuickBooks Question Team. While Lauren enjoys all things tax,
her favorite part of her job is tax planning for individual and
business clients—she enjoys helping clients navigate complex
tax laws to the best possible tax result.

Dr. Paul Johnson
Program Supervisor
Alabama Aquatic Biodiversity Center, Alabama Department of
Conservation and Natural Resources

Paul has been an employee of the Alabama Department of
Conservation and Natural Resources (ADCNR) and started their
non-game aquatics recovery program, Alabama Aquatic
Biodiversity Center (AABC) in 2005. The AABC completes
development and implementation of propagation and recovery
programs for rare aquatic species. Alabama’s rivers and streams
contain some 76 federally listed mollusks and the AABC
actively propagates and reintroduces the state’s most at-risk to
promote recovery. The program is also actively involved with
recovery policy, coordination with other state and federal
recovery partners, and directs research efforts in support of rare
species recovery. A native of Kentucky, Paul received his
Bachelors and Masters degree from the University of Louisville
and Doctorate of Zoology from Louisiana State University.

Jenny P. Pahl
Senior Principal
Corblu Ecology Group

Jenny is a Senior Principal with Corblu Ecology Group, LLC,
where she serves as the Director of Mitigation Markets and
Policy. She specializes in the development of compensatory
mitigation projects under a variety of regulatory programs,
including the Clean Water Act, Endangered Species Act, and the
Food Security Act. Her role at Corblu includes analysis of
mitigation markets and strategic planning, ecological and
financial feasibility analysis, land entitlement, restoration design,
and management of project implementation. Ms. Pahl received
her Master’s of Science in Conservation Ecology and
Sustainable Development from the Odum School of Ecology at
the University of Georgia after completing a Bachelor’s degree
in Natural Resources at the University of Vermont.

Russell Rogers
Toles, Temple & Wright, Inc.

REALTOR Russell Rogers is a native of Rome and a 1971
graduate of Pepperell High School. As a young man, Russell
worked for the Rome Manufacturing Co. and Welborn
Chevrolet. He is a proud veteran, having served his country in
the U.S. Army’s 82nd Airborne Division from 1972 until 1975.
Russell began his real estate career in 1990 with Dempsey
Auction Company, working there for 27 years. He became part
of the Toles, Temple & Wright, Inc. team in January 2017,
joining several friends and industry colleagues already in the
TTW family.
Russell specializes in commercial, land and residential real
estate. His background in the auction sector allows him to aid his
customers in making the best decision for the sale of their
property so that together, they can find a suitable solution. He is
committed to ongoing professional development so that his
customers receive the best care and his expertise in
understanding the local market.
In his free time, Russell enjoys hunting. He and his wife, Nancy,
a retired legal secretary and property manager, reside in West
Rome. Russell and Nancy have one adult daughter, Hannah.

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If you have any questions please contact James T. Johnson at 706-308-6396 or

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