Conservation Easements: Legal, Appraisal, Accounting, and Ethical Issues 2020

Date: September 18, 2020

Location: Gulf Shores, AL

Alabama Chapter
Ms. Pamela Paulk
Virtual Classroom
Virtual Classroom
Gulf Shores, AL 36542
Small, Steve / Paulk, Philip / Surles, Stephanie / Robertson, Alex / Von Esh, Luke / Blum, Jonathon
This is a virtual class that will be presented by Zoom


Cancellation Policy

Enrollment Cancellation Fees: 

Up To 15 days prior to program start date, refund in full.

7 - 14 days prior to program start date, $50.00 cancellation fee.

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

Enrollment Cancellation Policy:

If a student wishes to cancel enrollment, a cancellation notice must be submitted in writing via email stating the reason for the cancellation to

Additional Information

The Alabama Chapter and the Georgia-Alabama Land Trust are again partnering to present a seminar that addresses current information and issues when valuing Conservation Easements. This timely seminar will address current legal and valuation issues associated with appraising Conservation Easements. Subject Matter experts from the various facets of the Conservation Easement realm will provide insight into their role in the process. 

 11:30am -11:45am Introductions and Continuing Education Housekeeping 

 11:45am - 12:50pm: Steve Small, attorney and one of the nation’s leading authorities on private land protection options and strategies will discuss recent developments in conservation easement drafting and perspectives. Mr. Small authored the Federal Tax Law of Conservation Easements as well as numerous publications. He wrote the Federal Income Tax Regulations on Conservation Easements as attorney-advisor in the Office of Chief Counsel of the Internal Revenue Service. 

 12:50pm - 2:00pm: Two experienced appraisers, Philip E. Paulk, MAI, AI-GRS and Lucus Von Esh, MNAA will discuss complying with IRS Rules on Qualified Appraisals and Qualified Appraisers. Mr. Paulk will discuss such things as Appraisal Requirements for Conservation Easement Appraisers by Yellow Book, Federal Definition o Market Value, Before and After Value. Mr. Von Esh will discuss Private/Lending Appraisals vs Conservation Easement Appraisals, the Evolution of Conservation Easement Appraisal, and the evolution of the conservation easement appraisal.  

2:00pm - 2:15pm Break 

 2:15pm - 3:00 pm: Alex Robertson, Attorney will give an Update on Conservation Law. Discussion will include the Battlefronts: Technical Foot faults, Valuation, Appraisers Penalties, Criminal Investigations, Injunctions and Senate Finance Investigation. 

 3:00pm - 4:00pm: Stephanie Surles, CPA will discuss the new Form 8283 Requirements and Updates on Accounting Issues with Conservation Easements. Ms. Surles will present the Form 8283 and discuss the role of the form in Conservation Easements, The importance of the form being prepared correctly, what information should be included on the form and who must sign the form. 

 4:00pm - 5:00pm:  Jonathon Blum, Esq. will present updates on Ethics issues with Conservation Easements and Land Trust. Mr. Blum will present LTA Standards and Practices and LTA Accreditation information. He will discuss Easement Violations with Legal and Ethical Obligations. 

Click Here to Learn More About the Speakers


 Fee: $125 


Approved for 5 Hours of CE Alabama Real Estate Appraisers Board 
Approved for 5 Hours of CE Georgia Real Estate Appraisers Board
Approved for 5 Hours of CE Georgia Real Estate Commission
Approved for 25 points Appraisal Institute Credit
Approved for CPA: 6.2 hours of CPE, including 1 hour of accounting and auditing CPE, 1.2 hours of ethics CPE, and 4 hours of other business related CPE
Approved for 3 Hours of CE Alabama Real Estate Commission
Approved for 5 CAT1 CFEs  Society of American Foresters
Attorney: This course or a portion thereof has been approved by the Mandatory Continuing Legal Education Commission of Alabama for a maximum of 5 hours' credit including 1 hour of ethics. 

Disclaimer Information

VIRTUAL EDUCATION GUIDELINES: In order to comply with the requirements set by FREAB, AQB, ASC, TAF and the Appraisal Institute for education providers, students are required to forward a photo ID (ex. driver license photo) to after registering for a class. Please scan the photo ID to the chapter office no later than five days prior to class. I cannot send you the ZOOM log-in information for the class until we have received your photo ID. You can block out any personal information, other than your name and photo. We are required to verify photo identification during the virtual class. As the class will be interactive, students MUST have video and audio capability to see and hear the instructor and the instructor MUST be able to see and hear the students during the entire class. ATTENDANCE POLICY: To receive continuing education credit, 100% attendance is required and attendance will be monitored through out the class.

You may access using the Zoom App on your IPHONE but just Listening is not permitted and watching from somewhere like driving or in a coffee shop is not permitted. 

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.