Determining Material Adviser Status for Syndicated Conservation Easements

In this Tax Notes article, Kim Tyson and Karin Gross provide a framework to analyze whether a land trust that receives easements from passthrough entities may be a material adviser in a syndicated conservation easement transaction, and they offer reassurance for land trusts concerned about their reporting obligations.

You can view and download the full article here: Determining Material Adviser Status for Syndicated Conservation Easements (PDF)