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    Practice 4C: Land and Conservation Easement Transactions with Insiders

    Posted 2017 Updated April 9, 2018
    Source
    Land Trust Alliance
    About This Practice

    This guidance covers Practice 4C, which includes one element with two parts:

    1. When engaging in land and conservation easement transactions with insiders,

      1. a. Follow all transaction policies and procedures

      2. b. For purchases from and sales of property to insiders, obtain an independent appraisal by a qualified appraiser to justify the purchase or sales price

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