Jason E. Havens is a Partner at Holland and Knight LLP (Jacksonville and Tallahassee). He specializes in advanced estate and charitable planning law, probate/trust administration, and estate/trust litigation. He is board certified in Wills, Trusts and Estates Law (FL) and as an Estate Planning Law Specialist (TN). He is a Fellow of The American College of Trust and Estate Counsel.
Tuesday, April 16, 2013
Good And Bad News For Conservationists In New Tax Law - Forbes
Good And Bad News For Conservationists In New Tax Law - Forbes (JEH: This article highlights the American Taxpayer Relief Act of 2012 (ATRA) extension of the more advantageous provisions applicable to conservation easements, namely a 100% maximum current year income tax deduction for farmers (50% for non-farmer donors), as opposed to the typical 30%, and a deduction carry-forward of 15 years, rather than the typical 5 years.)