Valuation of Donated Real Estate, Including Conservation Easements

Date: June 25, 2020

Location: Virtual Classroom, FL


Sponsor:
Florida Gulf Coast Chapter
Contact:
Ms. Nancy J. Bachor
Phone:
813-962-4003
Email:
info@gulfcoastai.org
Website:
http://www.gulfcoastai.org/
Name:
Virtual Classroom
Address:
Virtual Classroom
Virtual Classroom, FL 00000
Contact:
Nancy J. Bachor
Phone:
8139624003
Speakers:
Molinari, Esquire, Frank / Nicholaides, Esquire, Alex / Teifer, Cheryl / Museus , Trent / Bradley, Christopher
Notes:
VIRTUAL CLASS. Registration is on a first-come, first-serve basis. Class size is limited due to the virtual format. State CE Credit: This seminar is currently approved for both classroom and virtual education in Florida. Since this is a virtual class it may not be approved in every State for continuing education credit. For other states, you should determine current education approval and requirements for virtual classroom education.

Notes

The IRS Valuation Update- Hot Topics! WHY YOU NEED TO ATTEND! Limited “Zoom” Seating! Don’t miss the event! IRS Valuation and Chief Counsel will discuss how to qualify as an expert witness for the IRS and much more! • Estate & Gift- The “New Non-Lending Assignment” new business for Residential & Commercial appraisers. • IRS Valuation- Who We are and What We Do • IRS – Subject Matter Experts- How to Qualify. • Fractional Interest Appraisal- What is needed?

Additional Information

Class Location: THIS CLASS WILL BE HELD VIA VIRTUAL INTERACTIVE CLASSROOM TECHNOLOGY. STUDENTS ARE REQUIRED TO HAVE A COMPUTER, WEBCAM AND MICROPHONE. IT IS THE STUDENT'S RESPONSIBILITY TO HAVE THE REQUIRED EQUIPMENT TO PARTICIPATE AND RECEIVE CREDIT.

Virtual Classroom Guidelines: Students must have a computer, webcam and microphone capability to participate and receive continuing education credit. If you have a Lenova laptop, you must have the Lenova Vantage App installed on your computer for the webcam to operate. The platform will be interactive and live. The instructor must be able to physically see and interact with all students and students must be able to see and interact with the instructor. A copy of your driver's license must be emailed to the Chapter office as verification after you have registered for the offering prior to the start date.  You will receive a separate email from the chapter office with log-in access information. Please contact the chapter office if you have any questions regarding the participation guidelines at wcoastfl@tampabay.rr.com 

 Note: Registration is on a first-come, first-serve basis. Class size will be limited due to the virtual format.

 Schedule: 

8:00 AM - 8:30 AM - Login and Roll Call (Attendance will be monitored) 

8:30 AM - 5:00 PM - Class Instruction | Panel Discussion Format

 Upon completion of the class, your attendance will be electronically submitted to the FREAB. You will receive a CE Certificate within one week of completing the class. 

Continuing Education Credit: 

FREAB - 8 FL CE Hours, #0010129;    Appraisal Institute:  40 Points CE

 Seminar Description:

Valuation of conservation easements is extremely difficult. The IRS conservation easement seminar addresses the federal income tax code and regulations pertaining to the valuation and donation of conservation and historic preservation easements.  Appraisers, CPAs, Land Trusts, and Attorneys should all be familiar with these requirements and the recent tax court decisions involving conservation easements.

Objectives

Provide necessary training to outside practitioners completing work on behalf of taxpayers for Conservation and Façade Easement cases, casualty loss, estate, gift, and fractional interest appraisal assignments; Critical for work to be completed in compliance with IRC and Treasury Regulations. Benefits taxpayers by having work completed in compliance, benefits practitioner to get it done correctly.

Panel of Speakers:

Frank Molinari, Esquire,

Alex Nicholaides, Esquire,

Bradley Christopher

Trent Museus 

Cheryl Teifer

Disclaimer Information

Attendance: One hundred percent (100%) attendance is required for all Appraisal Institute education programs. This follows Appraiser Qualification Board minimum criteria requirements. Students should not be late or leave early. If you are late or leave early you will not receive credit. 

 • Attendance will be monitored throughout the day 

• Students are required to provide a photo ID prior to class 

• Students are required to be visible on the virtual platform during the entirety of the class 

• Instructors will direct questions to each student in the morning and afternoon 

 State Certification: This seminar is only approved for Florida credit.

 Class Materials: You will receive the seminar material via separate email one week prior to class. 

Download Materials: Please bring a printed copy of the materials with you or have it loaded on your laptop for viewing. 

Cancellation Policy

 • Up To 15 days prior to program start date, $10.00 cancellation fee 

• 7 - 14 days prior to program start date, $25.00 cancellation fee 

• Less than 7 days prior to program start date, forfeit of payment 

Cancellations/Refunds: Requests for cancellations must be received in writing at the chapter office. Confirmed students should not assume that cancellation has been granted until a confirmation has been received. Direct your email requests to: wcoastfl@tampabay.rr.com.

National Disclaimer

This Educational Program was developed and organized by the Appraisal Institute Chapter offering the Program with the intent of addressing topic(s) of current local interest solely for educational and informational purposes. The Appraisal Institute national organization was not involved in developing or organizing the Program.

The content of this Program, including but not limited to any written materials and presenter comments, does not represent the viewpoint of the Appraisal Institute (defined as including but not limited to, the national organization, its Regions, Chapters, members, candidates, affiliates and staff) unless formally adopted by the national Board of Directors. Further, the Appraisal Institute has not peer-reviewed or approved the content of the Program and does not warrant the accuracy or timeliness of the content of the Program. The content of the Program is subject to court decisions and local, state and federal laws and regulations and any such revisions of such laws and regulations.

This Program is presented with the understanding that the Appraisal Institute is not engaged in rendering legal, accounting or other professional advice or services. Nothing in the Program is to be construed as the offering of such advice or services. If expert advice or services are required, attendees and readers are responsible for obtaining such advice or services from appropriate professionals.

State Credit

Please note that 100% attendance is required in order to receive any approved state credit or to be awarded AI CE points. It is imperative that you check with your state board for state approval information before completing registration.

Other Information

If you have a disability and require accommodation, please notify the sponsor at least two weeks in advance for reasonable accommodations to be arranged.

The Appraisal Institute reserves the rights to cancel, limit, or reschedule the program and to change instructor assignments and facility locations at any time.