Managing Conservation Easements in Perpetuity - Environmental ...

four corners rule 183–6, 191, 199, 222, 235,
268, 345, 386
fraudulent solicitation 157, 172, 177, 180,
182, 184, 205
hearsay rule 23, 62–3, 65–70, 102
impermissible private benefit 11, 15, 145–6,
149–50, 157, 160, 162–4, 171, 175–6,
180–1, 190, 199, 205–6, 212, 216, 221,
227, 230–32, 234, 253, 272, 276, 302,
322–6, 328, 336, 344, 386
interpretation letter 43, 216, 236, 301
IRS 11, 12, 15, 24–6, 34, 36, 40, 43–4,
63, 71, 150, 153–4, 156–7, 159–64, 178,
181, 184, 192, 194, 196–7, 214, 227, 229,
256–7, 264–6, 328, 387
Treasury Code section 170(h) 12. 42–3,
159, 212, 227, 384
Form 8283 34, 44, 71, 178, 197, 204,
214
Form 990 43–4, 161, 194, 196, 265–6
Treasury Regulations 12, 67, 102, 159,
184, 261, 265, 328, 384
landowner relationships 12, 14–5, 23, 27–8,
31, 35, 105, 149–50, 256, 258, 262, 271,
286–7, 294–5
litigation 11–2, 14, 17, 21, 26, 29–31, 37,
39, 43, 45, 49–50, 57, 61–3, 65, 70, 102,
104, 227, 261–2, 266, 273, 280, 286, 288,
290–4, 300, 304–7, 313–4, 323, 326–29,
331, 333, 338, 342, 344, 346–7, 383
mediation 292–4, 303–4, 326, 328, 333,
338–9, 344, 346, 383, 386
mortgage subordination 173, 188, 199, 211,
224
Myrtle Grove controversy 169–70
390
private inurement 11, 15, 145–6, 149–50,
157, 162–4, 171, 175–6, 180–1, 189–90,
194, 205–6, 212, 216, 221, 227, 229–32,
234, 253, 264, 272, 276, 282, 336, 344, 387
quid pro quo 168, 385, 387
records
archiving 105
destruction protocols 25–6, 36–8, 44,
49, 56, 103, 107
retention 19-20, 26, 30, 36, 40-1, 43, 49,
53, 63, 71, 97-8, 101-3, 107, 142
retention schedule 40
retrieval protocols 60
storage 20, 22, 24–6, 30, 35, 51, 55–8,
60–3, 70, 102, 106, 141–2
reserved rights 11, 20, 24, 27–9, 34–6, 66,
71, 142, 171, 179, 191, 195, 197, 199, 204,
214, 222, 298, 312, 387
extinguishing 171, 179, 191, 195, 197,
199, 204, 214, 222
restatement (third) of property: servitudes
171, 211
20, 22, 24, 27, 34–5, 43, 142standing 180,
192, 220, 229, 284–5, 306, 308–10, 387
state attorney general 24, 26, 151, 153–4,
165–9, 172–3, 183, 186, 193, 196–7, 206,
209, 224, 235, 296, 306–9, 315, 325, 388
termination 161, 165, 167, 169–71, 194
tradeoffs or exchanges 160, 165, 168, 183-4,
191, 194, 197, 217, 222, 226-7, 229, 318,
322, 324–5, 327, 387, 318
Uniform Conservation Easement Act 149,
151, 166–7, 170–1, 284, 309–10
Uniform Trust Code 149, 170
waiver 27, 205, 215, 235–6, 289, 301, 320–1,
327, 344, 388
Managing Conservation Easements in Perpetuity