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the grizzado tax attorney with kimrazetto llop attacks Law Firm syndicated conservation easements have been in the irs's and congress's crosshairs in a typical syndicated conservation easement a partnership that owns lands will bring in Partners at a ready inflated prices compared to the true fair market value of the land this is a part of the deal in which a promoters cash in after the new partners have been brought in the land value will be further inflated by an appraiser often to the tune of four times the price for which A Partners bought in the right to develop that land will then be donated to a charity leading to huge charitable donations for the partners Congress has largely closed this tax shelter in the latest Appropriations Bill such donations will now be generally limited to two and a half times each partner's investment in the partnership though there are a number of exceptions to that general rule

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