A Tradable Conservation Easement For Vulnerable Conservation Objectives

Weeks talks about tradable conservation easement for vulnerable conservation objectives. The critical conservation objectives in some conservation easements will probably be compromised by the effects of climate change in the relatively near future. Conservation easements broadly intended and drafted to serve those kinds of general purposes are, as a group, unlikely to be so acutely affected by changing ecological conditions that their broad purposes will cease, over time, to be served

ABA RPTE Conservation Easement Task Force Report: Recommendations Regarding Conservation Easements and Federal Tax Law

Authors\u27 Synopsis: In October 2015, the American Bar Association\u27s Real Property, Trust and Estate Law (RPTE) section convened a Conservation Easement Task Force. The objective of the Task Force was to provide recommendations regarding federal tax law as it relates to conservation easements. This Report is the culmination of the Task Force\u27s work. Part I of the Report is an Executive Summary of the Task Force\u27s recommendations. Part II provides the background necessary to understand the Task Force\u27s recommendations. Part III briefly sets forth the Task Force\u27s comments on the Tax Cuts and Jobs Act of 2017 as it relates to charitable contributions in general and conservation easement donations in particular. In Part IV the Task Force recommends that the Treasury publish safe harbor provisions that would be common to most conservation easements. Part V sets forth the Task Force\u27s recommendations regarding amendments and discretionary consents, the inconsistent use regulations, and furthering transparency in conservation easement administration. Part VI discusses issues surrounding valuation of conservation easements. Part VII contains a brief comment on syndicated conservation easement transactions. Part VIII is the Task Force response to certain proposals the Treasury Department made (most recently in 2016) to change conservation easement law. Appendix A sets forth the perpetuity requirements of§ 170(h) and the Treasury Regulations. Appendix B offers specific language to facilitate the preparation of key safe harbor provisions

Hicks v. Dowd, Conservation Easements, and the Charitable Trust Doctrine: Setting the Record Straight

This is the fourth in an exchange of articles published by the Wyoming Law Review discussing the application of charitable trust principles to conservation easements conveyed as charitable gifts. In 2002, Johnson County, Wyoming, attempted to terminate a conservation easement that had been conveyed to the County as a tax-deductible charitable gift. The County\u27s actions were challenged, first in a suit brought by a resident of the County, Hicks v. Dowd, and then in a suit brought by the Wyoming Attorney General, Salzburg v. Dowd. The over six years of litigation associated with the easement\u27s attempted termination has been the catalyst and background for the exchange of articles

Hicks v. Dowd, Conservation Easements, and the Charitable Trust Doctrine: Setting the Record Straight

This is the fourth in an exchange of articles published by the Wyoming Law Review discussing the application of charitable trust principles to conservation easements conveyed as charitable gifts. In 2002, Johnson County, Wyoming, attempted to terminate a conservation easement that had been conveyed to the County as a tax-deductible charitable gift. The County\u27s actions were challenged, first in a suit brought by a resident of the County, Hicks v. Dowd, and then in a suit brought by the Wyoming Attorney General, Salzburg v. Dowd. The over six years of litigation associated with the easement\u27s attempted termination has been the catalyst and background for the exchange of articles

Statutory Reform to Protect Migrations as Phenomena of Abundance

Animal migrations capture the human mind and heart like few other natural phenomena. Migrations provide ecological, psychological (e.g., aesthetic), cultural, and economic benefits. Increasingly, though, migrations are being recognized as threatened phenomena-that is, spectacular aspects of the life history of animal species often involving large numbers of individuals, but which are threatened with impoverishment or demise, even though the species per se may not be in peril. Migration phenomena are themselves worthy of protection, as a category of biodiversity Yet, conserving migratory populations and their migrations is particularly problematic. Migratory animals are especially vulnerable to a variety of threats because they come into contact with multiple ecosystems and jurisdictions, tend to congregate in large numbers in discrete and often vulnerable areas, and require considerable fuel for their long-distance journeys. In addition, migration is essentially a phenomenon of abundance-the benefits and values of migrations depend on an abundance of animals taking part and conserving species\u27 populations before they become rare has always been an uphill battle. This Article presents an idea for a new federal law that reflects the perspective that conserving migratory behaviors and processes as phenomena of value in and of themselves, and not only of value for species persistence, can provide unique and important benefits. Current conservation laws generally serve the species-based conservation perspective and, with a few exceptions, are not designed or implemented to protect benefits of abundant animal migrations. The existing fragmented framework of laws and authorities also is insufficient to protect most migratory populations against a diversity of threats across multiple jurisdictions and broad geographic scales. Our proposed federal law would offer a unified framework, require abundance targets, and authorize a comprehensive set of legal tools, including both carrots and sticks, for conserving a limited set of nationally or regionally significant migrations. Such a law would likely improve the current situation for the nation\u27s most notable migratory populations and generally promote the conservation of all migrations as phenomena of abundance

Statutory Reform to Protect Migrations as Phenomena of Abundance

Animal migrations capture the human mind and heart like few other natural phenomena. Migrations provide ecological, psychological (e.g., aesthetic), cultural, and economic benefits. Increasingly, though, migrations are being recognized as threatened phenomena-that is, spectacular aspects of the life history of animal species often involving large numbers of individuals, but which are threatened with impoverishment or demise, even though the species per se may not be in peril. Migration phenomena are themselves worthy of protection, as a category of biodiversity Yet, conserving migratory populations and their migrations is particularly problematic. Migratory animals are especially vulnerable to a variety of threats because they come into contact with multiple ecosystems and jurisdictions, tend to congregate in large numbers in discrete and often vulnerable areas, and require considerable fuel for their long-distance journeys. In addition, migration is essentially a phenomenon of abundance-the benefits and values of migrations depend on an abundance of animals taking part and conserving species\u27 populations before they become rare has always been an uphill battle. This Article presents an idea for a new federal law that reflects the perspective that conserving migratory behaviors and processes as phenomena of value in and of themselves, and not only of value for species persistence, can provide unique and important benefits. Current conservation laws generally serve the species-based conservation perspective and, with a few exceptions, are not designed or implemented to protect benefits of abundant animal migrations. The existing fragmented framework of laws and authorities also is insufficient to protect most migratory populations against a diversity of threats across multiple jurisdictions and broad geographic scales. Our proposed federal law would offer a unified framework, require abundance targets, and authorize a comprehensive set of legal tools, including both carrots and sticks, for conserving a limited set of nationally or regionally significant migrations. Such a law would likely improve the current situation for the nation\u27s most notable migratory populations and generally promote the conservation of all migrations as phenomena of abundance

Space Station Freedom automation and robotics: An assessment of the potential for increased productivity

This report presents the results of a study performed in support of the Space Station Freedom Advanced Development Program, under the sponsorship of the Space Station Engineering (Code MT), Office of Space Flight. The study consisted of the collection, compilation, and analysis of lessons learned, crew time requirements, and other factors influencing the application of advanced automation and robotics, with emphasis on potential improvements in productivity. The lessons learned data collected were based primarily on Skylab, Spacelab, and other Space Shuttle experiences, consisting principally of interviews with current and former crew members and other NASA personnel with relevant experience. The objectives of this report are to present a summary of this data and its analysis, and to present conclusions regarding promising areas for the application of advanced automation and robotics technology to the Space Station Freedom and the potential benefits in terms of increased productivity. In this study, primary emphasis was placed on advanced automation technology because of its fairly extensive utilization within private industry including the aerospace sector. In contrast, other than the Remote Manipulator System (RMS), there has been relatively limited experience with advanced robotics technology applicable to the Space Station. This report should be used as a guide and is not intended to be used as a substitute for official Astronaut Office crew positions on specific issues

Climate Change Challenges for Land Conservation: Rethinking Conservation Easements, Strategies, and Tools

Climate change has significant consequences for land conservation. Government agencies and nonprofit land trusts heavily rely on perpetual conservation easements. However, climate change and other dynamic landscape changes raise questions about the effectiveness and adaptability of permanent conservation instruments like conservation easements. Building upon a study of 269 conservation easements and interviews with seventy conservation-easement professionals in six different states, we examine the adaptability of conservation easements to climate change. We outline four potential approaches to enhance conservation outcomes under climate change: (1) shift land-acquisition priorities to account for potential climate-change impacts; (2) consider conservation tools other than perpetual conservation easements; (3) ensure that the terms of conservation easements permit the holder to adapt to climate change successfully; and (4) provide for more active stewardship of conservation lands. There is still a good deal of uncertainty as to the legal fate of a conservation easement that no longer meets its original purposes. Many state laws provide that conservation easements can be modified or terminated in the same manner as traditional easements. Yet, conservation easements are in many ways unlike other easements. The beneficiary is usually the public, not merely a neighboring landowner, and the holder is always a non-profit conservation organization or a government agency. Thus, there is a case to be made for adaptive protection. An overly narrow focus on perpetual property rights could actually thwart efforts to meet adaptation needs over the long term. We call for careful attention to ensuring conservation outcomes in dynamic landscapes over time