Name: Easement Payments - Planning Can Reduce the Income Tax Bite
Start: 2024-10-18T09:05:00-0600
End: 2024-10-18T10:05:00-0600

Welcome to the 72nd annual Montana Tax Institute!
We are excited for you to join us for two days of presentations by the nation’s experts in taxation, estate planning, and related topics.

None of this would be possible without the generosity and support of our sponsors. Thank you to our major sponsors US Bank Wealth Management, Montana Community Foundation, First Interstate Wealth Management, First Trust Company, and Ashton Thomas Private Wealth. We are also grateful for the continued support of our event sponsors Crowley Fleck, Wipfli, Bessemer Trust, First Trust Company, and the University of Montana Foundation. Please take the time to visit with sponsor representatives during the conference. It is only with our sponsors’ support that we continue to bring nationally recognized speakers to the Montana Tax Institute.

Thank you for joining us. We look forward to seeing you at the Holiday Inn Missoula (or online!) Friday and Saturday, October 18-19, 2024.

Warmest regards, Dean Elaine Gagliardi and Professor Pippa Browde

Friday October 18, 2024 9:05am - 10:05am MDT

Holiday Inn Downtown Ballroom

This session covers the unique and challenging income tax issues associated with public utility easement payments. Characterizations of utility payments can vary from ordinary income to capital gain (with several different basis offset options) to gain deferral under Section 1033’s favorable condemnation rules. The session will provide tax practitioners with the tools necessary to navigate clients through alternative structuring possibilities.

Speakers

Jim Walker

Lewis Roca, Denver, CO

Jim Walker is a senior tax partner and a senior trust and estate partner with Lewis Roca practicing in the firm’s Denver office. His broad practice includes expert income tax planning and wealth transfer planning. In addition to planning, Jim also has decades of experience defending... Read More →

Friday October 18, 2024 9:05am - 10:05am MDT
Holiday Inn Downtown Ballroom

General Session

72nd Annual Montana Tax Institute

Jim Walker

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