This 1-day course will provide the accountant, attorney and land owner with the history of the conservation easement and facts surrounding their increasing use. The source of funds and development of the land trust movement will be explained. The IRS and the involvement of the attorney, accountant, appraiser and landowner will be explained. The appraisal document, its development and its intricacies will be explained and discussed. A look at the changing world of easements will complete this interesting and helpful course. This seminar was developed jointly with ASA.