Over the last several years, Section 831(b) micro-captive transactions and conservation easements have topped the list of IRS enforcement priorities. This session will provide an overview of microcaptives and conservation easements and review recent activity and developments around each. Panelists will discuss the status of the proposed regulations for Section 831(b) microcaptives, provide an overview of the SECURE Act’s limitations on charitable contribution deductions for conservation easement donations under Section 170(h), analyze whether the SECURE ACT will impact federal and state audits of conservation easement donations, review the deed of conservation easement safe harbor amendments created by Notice 2023-30, and provide timely litigation updates.

Moderators:
Gary Thorup, Dentons (Salt Lake City, UT)

Panelists:
Meeren Amin, Fox Rothschild LLP (Washington, DC)
Gregory Rhodes, Dentons (Birmingham, AL)
Bailey Roese, Dentons (Louisville, KY)

There is a cost to attend.