The Conservation Easement Controversy

A pre-recorded streaming VIDEO replay of the July 2024 webcast, The Conservation Easement Controversy.

There are many important changes in conservation easements of which all attorneys practicing in this area should be aware. These new developments will be of particular interest to real estate, trust and estate, security, and tax attorneys.

• Key concepts of conservation easement donations
• Legislation creating and modifying easement rules over the years
• Long list of specialized IRS enforcement actions to combat “abusive” easements
• Current issues, including listed transaction regulations and new law for 2023 forward
• Learn about IRS attacks, taxpayer defenses, important court decisions, and what to expect next
• Explore new guidance issued by the IRS
• Discuss new laws illustrated by several taxpayer victories

Faculty

Hale E. Sheppard, Chamberlain, Hrdlicka, White, Williams & Aughtry / Atlanta, GA

Hale E. Sheppard (B.S., M.A., J.D., LL.M. and LL.M.T.) is a Shareholder in the Tax Controversy Section of Chamberlain Hrdlicka in Atlanta.  He defends individuals and businesses during tax audits, appeals, and litigation. He has participated in more than 250 cases with the Tax Court and obtained dozens of positive Private Letter Rulings for clients.

Mr. Sheppard holds five college degrees. At the University of Kansas, he earned a B.S., with distinction, M.A., with honors, and J.D. He later received an LL.M. degree in international law, with highest distinction, from the University of Chile. Finally, he obtained an LL.M. degree in tax from the University of Florida, where he was a graduate tax scholar. During his studies, he served as a graduate editor of the Florida Tax Review and member of the Kansas Journal of Law & Public Policy. 

Mr. Sheppard has been recognized as a leader in tax litigation for many years by Chambers USA, Legal 500, and other respected organizations, and was inducted into the American College of Tax Counsel.  He ranks among the most active tax writers in the country, publishing more than 260 articles in top tax journals and law reviews, both in the United States and abroad. He has held leadership positions in many professional organizations, including as editor of national publications and President of the Tax Section of the Georgia Bar.