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

Absorption spectrum of iron in the vacuum ultraviolet 2950 - 1588 angstrom

Absorption spectrum of iron in vacuum ultraviole

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

Environmental legislation as a driver of design

and other research output

Reconstructing the global topology of the universe from the cosmic microwave background

If the universe is multiply-connected and sufficiently small, then the last scattering surface wraps around the universe and intersects itself. Each circle of intersection appears as two distinct circles on the microwave sky. The present article shows how to use the matched circles to explicitly reconstruct the global topology of space.Comment: 6 pages, 2 figures, IOP format. To be published in the proceedings of the Cleveland Cosmology and Topology Workshop 17-19 Oct 1997. Submitted to Class. Quant. Gra