PRESERVING FAMILY LANDS: BOOK II -- MORE PLANNING STRATEGIES FOR THE FUTURE
PRESERVING FAMILY LANDS: BOOK II takes the planning process a giant step further. PRESERVING FAMILY LANDS: BOOK II - MORE PLANNING STRATEGIES FOR THE FUTURE lays out for landowners and their families a wide range of tools to help save land and taxes. This book is not a "revision" or an "update" of PRESERVING FAMILY LANDS: BOOK I; this book goes beyond the material in "Book I" and includes a range of advanced planning issues and techniques.
Here are a few of the things you will learn in PRESERVING FAMILY LANDS: BOOK II:
- how the basic estate and gift tax rules work
- more about conservation easements
- why you should never never never put family land in a corporation
- basic rules about partnerships and trusts
- when charitable remainder trusts, private foundations, and life insurance may be useful planning tools for landowners (and others)
- how the planning process can work successfully for complex family lands situations
- what every landowner should know about succession planning for family lands
If you want to learn more about land-saving and tax-saving strategies, you will want PRESERVING FAMILY LANDS: BOOK II. If you want to learn more about how to protect land and keep it intact for the next generation of owners, you will want PRESERVING FAMILY LANDS: BOOK II.
Stephen J. Small is a tax attorney at his own firm, the Law Office of Stephen J. Small, Esq., P.C, in Boston. He is the author of The Federal Tax Law of Conservation Easements (Land Trust Alliance, 1985); Preserving Family Lands: Book I (third edition, Landowner Planning Center, 1998); and Preserving Family Lands: Book II -- More Planning Strategies for the Future (Landowner Planning Center, 1997). Both Preserving Family Lands books have sold more than 90,000 copies.
Before going into private practice, Mr. Small was an attorney-advisor in the Office of Chief Counsel of the Internal Revenue Service in Washington, D.C., where he wrote the federal income tax regulations on conservation easements.
Mr. Small advises landowners on federal income and estate tax planning to help preserve valued family land, including planning for the next generation of ownership. He has worked with private landowners around the country to preserve a wide range of property, from small family parcels, timberland, and dairy farms to western ranches, Atlantic coast barrier islands, farmland, and wildlife habitat.
Mr. Small has given more than one hundred fifty speeches, seminars, and workshops around the country on tax planning for landowners, succession planning for family lands, and tax incentives for land conservation. He is a member of the Massachusetts and District of Columbia Bars.
