Tax ControversyOctober 4, 2026
Conservation Easement Litigation and the IRS Syndicated Shelter Campaign
Tax courts are demolishing syndicated conservation easement valuations with a 94% disallowance rate.
3 stories by Desmond Achterberg
Tax courts are demolishing syndicated conservation easement valuations with a 94% disallowance rate.
Permanent tax brackets shift Roth conversions from rate arbitrage to gap-year strategy.
The IRS uses a nine-factor test to challenge suppressed S corp owner salaries.