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New regulations on transactions with pass-through entities. On Oct. 8, 2024, the IRS released new regulations that have important implications for land trusts working on easement or land donations from pass-through entities, such as a partnership or limited liability company. Due to recent changes in federal law, going forward Practice Element 10C4 is suspended until the next revision of Land Trust Standards and Practices.
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IRS requirement update for land trusts working with donors that are pass-through entities
On Oct. 8, 2024, the IRS released new regulations requiring a land trust to report a different category of transactions if the land trust meets the criteria of being a “material advisor.” These new regulations have important implications for land trusts working on easement or land donations from pass-through entities, such as a partnership or limited liability company.
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