Tax and Estate Planning in Napa County

 1031 Exchanges

   
Articles on 1031 Exchanges
13 Components of a Successful Transferable Development Right Program
By:

For those of you who don’t know, TDR stands for Transferable Development Rights. Simply put, these are typically programs that are designed by local government to allow for the free market transfer of subdivision or development rights from a rural (agricultural and/or conservation) zone to a designated development zone within a jurisdiction.& ...

Like-Kind Exchanges of Conservation Easements
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Certain individuals who own land with significant conservation value, for example landowners of wildlife habitat or open space, can preserve the character of their land, obtain additional property, and defer taxes on the transaction, all at the same time.

What is a Like Kind Exchange?
By:

Internal Revenue Code section 1031 establishes the rules for like-kind exchanges. This is a tool that can be used by private landowners to defer real estate transfer taxes by exchanging one piece of property for another.

Year End Exchanges
By:

Like-kind exchanges that commence in one tax year and end in a subsequent tax year are sometimes called Year End Exchanges. Year End Exchanges contain some unique benefits and some hidden pitfalls.

Qualified Intermediaries
By:

A qualified intermediary (QI) is a neutral party who may assist a landowner in facilitating a like-kind exchange. The QI enters into a written agreement, known as the exchange agreement, with the landowner.

1031 Exchanges Organizations & Professionals
There are 251 resources serving Napa County in the following categories:
map itMap of 1031 Exchanges Organizations & Professionals serving Napa County
Agricultural Law Attorneys
Anne K. Secker
Noland Hamerly Etienne & Hoss - Salinas, CA
Anthony N. DeMaria
McCormick Barstow LLP - Fresno, CA
Arielle O. Harris
Downey Brand LLP - Associate - San Francisco, CA
Barry H. Epstein
Allen Matkins - San Francisco, CA
Boutin Jones Inc.
- Woodland, CA
Brian F. Simas
Kirk & Simas - Santa Maria, CA
Carol A. O'Neil
McCormick Barstow LLP - Fresno, CA
Dale A. Stern
Downey Brand LLP - Partner - Sacramento, CA
Farmer's Legal Action Group
- St. Paul, MN
G. Braiden Chadwick
Downey Brand LLP - Partner - Sacramento, CA
Green Lodestar Communications & Consulting, LLC
Kristen M. Ploetz, Esq. - Founder & Manager - Quincy, MA
Husch Blackwell LLP
James M. Ash - Kansas City, MO
James D. Schwefel, Jr.
Noland Hamerly Etienne & Hoss - Salinas, CA
James M. Ash
Husch Blackwell LLP - Kansas City, MO
James R. Moore
Boutin Jones Inc. - Shareholder - Sacramento, CA
Jeffer Mangels Butler & Mitchell
- Los Angeles, CA
Jenny Loda
Law Office of Jenny Loda - Oakland, CA
John C. McCarron
Downey Brand LLP - Partner - Sacramento, CA
Karen Gjerdrum Fothergill
Andre, Morris & Buttery - Santa Maria, CA
Laura A. Schroeder
Schroeder Law Offices, PC - Portland, OR
McCarthy & Rubright
Emily Jackson - Red Bluff, CA
Noland Hamerly Etienne & Hoss
Gilroy Office - Gilroy, CA
Noland Hamerly Etienne & Hoss
King City Office - King City, CA
Noland, Hamerly, Etienne & Hoss
Salinas Office - Salinas, CA
Patrick G. Mitchell
Downey Brand LLP - Partner - Roseville, CA
Randy Meyenberg
Noland Hamerly Etienne & Hoss - Salinas, CA
Robert P. Soran
Downey Brand LLP - Partner - Sacramento, CA
Stan O. Van Vleck
Downey Brand LLP - Partner - Sacramento, CA
Therese Ure
Schroeder Law Offices, PC - Portland, OR
Timothy J. Baldwin
Noland Hamerly Etienne & Hoss - Salinas, CA
Victoria R. Bernhardt
McCormick Barstow LLP - Fresno, CA
W.F. Docker
McCormick Barstow LLP - Fresno, CA
Estate Planners
California FarmLink
- Santa Cruz, CA
Cambyses Capital
Steven J Roy - Chief Operating Officer - Toluca Lake, CA
Christina Gallagher Nelson
Greene Radovsky Maloney Share & Hennigh LLP - Partner - San Francisco, CA
Christopher B. Johnson
- Attorney at Law - Pasadena, CA
Curtis Rindlisbacher
Perkins, Mann & Everett - Partner - Fresno, CA
D. Keith Bilter
Friedman, McCubbin, Spalding, Bilter, Roosevelt & Montgomery - San Francisco, CA
D. Steven Yahnian, JD, CPA, LLM
Yahnian Law Corporation - Attorney at Law - Visalia, CA
David A. Diamond
Hines Carr Diamond LLP - Napa, CA
Dennis A. Fordham
- Lakeport, CA
Ellen I. Kahn
Partner - Sideman & Bancroft LLP - San Francisco, CA
Giancarlo Estrada
Estrada Legal, PC - Phoenix, AZ
Jan T. Perkins
Perkins, Mann & Everett - Partner - Fresno, CA
Janet L. Brewer
The Law Office of Janet L. Brewer - Palo Alto, CA
Jonathon Petty
Wright & Wright Attorneys at Law, Inc. - Attorney - Fresno, CA
Judith Wright
Wright & Wright Attorneys at Law, Inc. - Attorney - Fresno, CA
Kent W. Silvester
Boutin Jones Inc. - Shareholder - Sacramento, CA
L. Stuart List
Boutin Jones Inc. - Shareholder - Sacramento, CA
Legacy by Design
Kevin Spafford, CFP® - Founder - Yuba, CA
Leticia Martinez
Law Office of Leticia Martinez - Owner - Visalia, CA
MARGARET R. ROISMAN
Roisman Henel, LLP - Oakland, CA
McCarthy & Rubright, LLP
Steve McCarthy - Partner - Red Bluff, CA
Philip A. Robb
Robb and Ross - Mill Valley, CA
Philip Flanigan
The Law Offices of Philip M. Flanigan - Fresno, CA
Randy Long
Law Offices of Randy M. Long - Reedley, CA
Renee M. Gabbard
Bryan Cave, LLP - Partner - Irvine, CA
Robert L. Wiebe, CPA
Wiebe Hinton Hambalek, LLP - Fresno, CA
Robert S. Wright
Wright & Wright Attorneys at Law, Inc. - Attorney - Fresno, CA
Thomas Hogan
Thomas Hogan Law Office - Attorney - Pleasanton, CA
Virginia Palmer
Wendel, Rosen, Black & Dean LLP - Attorney - Oakland, CA
Wm. Lanier Thomas, J.D.
Lang, Richert, and Patch - Attorney - Fresno, CA
Estate Planning Attorneys
Alan J. Titus
Robb and Ross - Mill Valley, CA
Alvin T. Levitt
Manatt, Phelps & Phillips, LLP - Partner - San Francisco, CA
Barbara Detrich Gallagher
Spaulding McCullough & Tansil LLP - Of Counsel - Santa Rosa, CA
Bette B. Epstein
Reed Smith LLP - San Francisco, CA
Beverly J. Smith
Burnham Brown - Associate - Oakland, CA
Brian F. Simas
Kirk & Simas - Santa Maria, CA
C. Jean Ryan
Sideman & Bancroft LLP - San Francisco, CA
Cameron L. Hess, Esq., C.P.A.
Wagner Kirkman Blaine Kloparens & Youmans LLP - Partner - Mather, CA
Carolyn E. Henel
Roisman Henel LLP - Oakland, CA
Catherine J. Banti
Anderson Zeigler - Santa Rosa, CA
Charles Des Roches
Noland Hamerly Etienne & Hoss - Salinas, CA
Charles M. Riffle
Aaron, Riechert, Carpol & Riffle, APC. - Shareholder, Attorney - Redwood City, CA
Danielle R. Moyer
Downey Brand LLP - Counsel - Sacramento, CA
David Anderson
Anderson Reynard LLP - Partner - San Diego, CA
David B. Gaw
Gaw Van Male - Managing Partner | Co-Founder - Napa, CA
David W. Baer
Hartog, Baer & Hand - Orinda, CA
David W. Scopp
Law Office of David W. Scopp - Monterey , CA
Deanna D. Lyon
Wendel, Rosen, Black & Dean LLP - Oakland, CA
Diane S. Greenberg
Jorgenson, Siegel, McClure & Flegel, LLP - Partner - Menlo Park, CA
Donald J. Mccubbin
Friedman, Mccubbin, Spalding, Bilter, - San Francisco, CA
Donna L. Courville
Boutin Jones Inc. - Of Counsel - Sacramento, CA
Edward J. Corey, Jr.
Weintraub Tobin Chediak Coleman Grodin Law Corporation - Sacramento, CA
Eliot S. Nahigian
Coleman & Horowitt, LLP - Fresno, CA
Elizabeth A. Boettger Cannon
Plageman, Lund & Cannon LLP - Oakland, CA
Elizabeth M. Engh
Donahue Fitzgerald LLP - Partner - Walnut Creek, CA
Eric L. Laurence
Campbell & Wells, P.A. - Albuquerque, NM
Erik Dryburgh
Adler & Colvin - Principal - San Francisco, CA
Ernest F. Der
Skootsky & Der LLP - San Francisco, CA
Francis P. Lloyd
Horan Lloyd - Of Counsel - Carmel, CA
Gene E. Pendergast, Jr.
Wilke, Fleury, Hoffelt, Gould & Birney, LLP - Sacramento, CA
Genevieve M. Moore
Bancroft & McAllister LLP - Partner - Larkspur, CA
George F. Montgomery Ii
Friedman, Mccubbin, Spalding, Bilter, - San Francisco, CA
George T. Argyris
Farella Braun & Martel LLP - Partner - San Francisco, CA
Gina L. Lera
Downey Brand LLP - Partner - Sacramento, CA
Hogan & Stickel, Inc.
- Fort Bragg, CA
Husch Blackwell LLP
James M. Ash - Kansas City, MO
J. Ronald Hershberger
Thoits Law - Of Counsel - Los Altos, CA
James F. King
Mannon, King and Johnson - Ukiah, CA
James Leet
Boutin Jones Inc. - Shareholder - Sacramento, CA
James M. Allen
Leland, Parachini, Steinberg, Matzger & Melnick, LLP - San Francisco, CA
Jeffer Mangels Butler & Mitchell
- Los Angeles, CA
Jeffrey A. Jaech
Baker Manock & Jensen - Fresno, CA
Jeffrey S. Tachiki
The Tachiki Law Group - Oakland, CA
Jennifer Jordan McCall
Pillsbury Winthrop Shaw Pittman LLP - Partner - Palo Alto, CA
Jill S. Dodd
Manatt, Phelps & Phillips, LLP - San Francisco, CA
Jo Marie Ometer
Noland, Hamerly, Etienne & Hoss - Monterey, CA
Joan A. LeBlanc
Lakin Spears, LLP - Palo Alto, CA
John A. Hartog
Hartog & Baer - Orinda, CA
John L. McDonnell, Jr.
Reed Smith LLP - San Francisco, CA
Judith V. Gordon
Grant & Gordon LLP - Palo Alto, CA
Kay U. Brooks
Weintraub Tobin Chediak Coleman Grodin Law Corporation - Shareholder - Sacramento, CA
Kelly F. Tiberini
Downey Brand LLP - Associate - Sacramento, CA
Kenneth A. Baldwin
McCormick Barstow LLP - Fresno, CA
Kenneth R. Hillier
Folger Levin LLP - San Francisco, CA
Kirt F. Zeigler
Anderson Zeigler - SANTA ROSA, CA
Kristin Canfield Derr, Esq.
Anderson Reynard LLP - Partner - San Diego, CA
Kristin M. DeMaria
Mallery & DeMaria - Monterey, CA
Law Offices of Mark L. Ranft
Mark Ranft - Ukiah, CA
Levon Sagatelyan
Berberian & Sagatelyan, Inc - Millbrae, CA
Linda C Roodhouse
Lombardi, Loper, & Conant LLP - Oakland, CA
Margaret M. Elliott
Anderson Zeigler - Santa Rosa, CA
Margaret M. Hand
Hand & Little, PC - Oakland, CA
Marilyn G. Kittleson
Anderson Zeigler - Santa Rosa, CA
Mark H. Johnson
Johnson Fantl & Kennifer LLP - Monterey, CA
Mary Catherine Doherty
Law Offices of Mary Catherine Doherty, A Professional Corporation - Santa Rosa, CA
McCarthy & Rubright
Emily Jackson - Red Bluff, CA
McCarthy & Rubright, LLP
Scott E. Rubright - Red Bluff, CA
Michael Gilfix
Gilfix & La Poll Associates LLP - Attorney/Principal - Palo Alto, CA
Mike D. Maciel
Michael D. Maciel, a Law Corporation - Santa Rosa, CA
Monica Dell'Osso
Burnham Brown - Partner - Oakland, CA
Morgan W. Alley
Dunton, Simmons & Dunton, L.L.P. - White Stone, VA
Myron G. Sugarman
Cooley LLP - Senior Counsel - San Francisco, CA
Neil F. Horton
Horton West & Chambers LLP - Oakland, CA
Nicholas C. Fantl
Johnson Fantl & Kennifer LLP - Monterey , CA
Nick Lucich
Helon & Manfredo, LLP - Fresno , CA
Nickolas P. Tooliatos
Randick O'Dea & Tooliatos LLP - Pleasanton, CA
Noland Hamerly Etienne & Hoss
Gilroy Office - Gilroy, CA
Noland Hamerly Etienne & Hoss
King City Office - King City, CA
Noland, Hamerly, Etienne & Hoss
Salinas Office - Salinas, CA
Peter S. Myers
Myers Urbatsch P.C. - San Francisco, CA
Philip B. Feldman
Coblentz, Patch, Duffy & Bass LLP - San Francisco, CA
Philip F. Spalding
Friedman McCubbin Spalding Bilter Roosevelt & Montgomery APC - San Francisco, CA
Raymond G. Ellis
Orrick, Herrington & Sutcliffe LLP - Senior Counsel - San Francisco, CA
Rebeccah B. Miller
Lakin Spears, LLP - Palo Alto, CA
Richard L. Ehrman
Thoits Law - Los Altos, CA
Richard S. Kinyon
Shartsis Friese LLP - San Francisco, CA
Robert L. Sullivan, Jr.
McCormick Barstow LLP - Of Counsel - Fresno, CA
Robert N. Grant
Grant & Gordon - Palo Alto, CA
Robin L. Klomparens
Wagner Kirkman Blaine Klomparens & Youmans LLP - Partner - Mather, CA
Roger W. Poyner
Poyner & Poyner LLP - Los Gatos, CA
Ronald A. VandenBerg
Lakin Spears, LLP - Palo Alto, CA
Scott W. Wall
Andre, Morris & Buttery - San Luis Obispo, CA
Sean R. Kenney
Myers Kenney P.C. - San Francisco, CA
Silvio Reggiardo III
Downey Brand LLP - Partner - Sacramento, CA
Simon Sidamon-Eristof
Kalbian Hagerty LLP - of Counsel - Washington, DC
Stephen F. Johnson
Mannon, King and Johnson - Ukiah, CA
Sterling L. Ross, Jr.
Robb & Ross - Mill Valley, CA
Stevan N. Luzaich
Corey, Luzaich, de Ghetaldi, Nastari & Riddle LLP - Partner - Millbrae, CA
Steven D. Anderson
Anderson Yazdi Hwang Minton + Horn LLP - Partner - Burlingame, CA
Susan E. Kaye
Kaye Moser Heirbaum LLP - Founding Partner - San Francisco, CA
Terry M. Mallery
Mallery & DeMaria - Monterey, CA
Thomas J. Stikker
Dudnick Detwiler Rivin & Stikker LLP - Partner - San Francisco, CA
Thomas L. McKenzie, JD, RFC
McKenzie Legal & Financial - Attorney/Financial Advisor - Los Alamitos, CA
W.F. Docker
McCormick Barstow LLP - Fresno, CA
Wilfrid F. Roberge, Jr.
Donahue Fitzgerald LLP - Of Counsel - Walnut Creek, CA
William H. Coleman
Coleman & Horowitt LLP - Partner - Fresno, CA
William H. Plageman, Jr.
Plageman, Lund & Cannon LLP - Retired Partner (senior counsel) - Oakland, CA
Zachary Price
Johnson Fantl & Kennifer LLP - Monterey, CA
Qualified Intermediaries for 1031 Exchanges
1031 Exchange Advantage, TM
- Carlsbad, CA
1031 Exchange Professionals Inc.
David Kuns - San Mateo, CA
1031 Strategies & Services Group
- San Francisco, CA
1031X.com, Inc.
Steven Hickox and Christopher T. Sayre - Co-founders - Denver, CO
Acacia Exchange Services
- Healdsburg, CA
Amherst Exchange Corporation
- Santa Barbara, CA
Asset Exchange Company
- San Francisco, CA
Asset Preservation, Inc.
- Roseville, CA
Atlas 1031 Exchange, LLC
Andy Gustafson, Certified Exchange Specialist® - President and Founder - Fort Walton Beach, FL
Craig Procter, CES
Starker Services - Los Gatos, CA
Custom 1031 Inc.
- Spokane, WA
Erin Jergentz
Starker Services - Los Gatos, CA
Exchange Resources, Inc.
- San Diego, CA
Exeter 1031 Exchange Services, LLC
Elizabeth Harris - Vice President, Marketing & Business Development - San Diego, CA
First Bank 1031 Corporation
Jeff King - Senior Vice President - Longmont, CO
Futura 1031, Inc.
Glenda Sibbald, CES - President, Exchange Coordinator - Roseburg, OR
Jason S. Buckingham, Esq.
Exeter 1031 Exchange Services, LLC - Assistant Vice President and General Counsel - San Francisco, CA
John M. Harman
Roadstead LTD. - Managing Director - Charleston, SC
Keegan & Coppin Company Inc.
Al Coppin - President, Broker, Company Wide Inquiries - Santa Rosa, CA
Mission Bank 1031 Exchange, LLC
- Bakersfield, CA
Old Republic Exchange Facilitator Company (OREXCO)
Lori De Martini, Esq. - President - Glendale, CA
Ron Ricard, CES
Investment Property Exchange Services, Inc. - Vice President / Regional Account Manager - San Jose, CA
Rosa Esqueda
Exeter 1031 Exchange Services, LLC - Senior 1031 Exchange Consultant - Los Angeles, CA
Safe Harbor Exchange, Inc.
- Tustin, CA
Stephen Davis
Safe Harbor Asset Management - Huntington, NY
Steven W. Monk
Exeter 1031 Exchange Services, LLC - 1031 Exchange Consultant - Fresno, CA
The Exchange Connection, Inc.
- Snohomish, WA
Xchange Solutions, Inc.
- San Jose, CA
Tax Advisors
D. Steven Yahnian, JD, CPA, LLM
Yahnian Law Corporation - Attorney at Law - Visalia, CA
Jason B. Stinson, CCIM
Commercial Realty Services of Alabama, LLC - Managing Member & Principal - Gadsden, AL
John M. Harman
Roadstead LTD. - Managing Director - Charleston, SC
R. Kevin Hinton, CPA
Wiebe Hinton Hambalek, LLP - Fresno, CA
Robert L. Wiebe, CPA
Wiebe Hinton Hambalek, LLP - Fresno, CA
The Simple Dollar
Trent Ham - Founder & ContributorIA
Water Street Solutions
- Peoria, IL
Wm. Lanier Thomas, J.D.
Lang, Richert, and Patch - Attorney - Fresno, CA
Tax Law Attorneys
Alvin T. Levitt
Manatt, Phelps & Phillips, LLP - Partner - San Francisco, CA
Boutin Jones Inc.
- Woodland, CA
Brian F. Simas
Kirk & Simas - Santa Maria, CA
Brian P. Bowen
Boutin Jones Inc. - Attorney - Sacramento, CA
C. Jean Ryan
Sideman & Bancroft LLP - San Francisco, CA
Cameron L. Hess, Esq., C.P.A.
Wagner Kirkman Blaine Kloparens & Youmans LLP - Partner - Mather, CA
David Anderson
Anderson Reynard LLP - Partner - San Diego, CA
Eliot S. Nahigian
Coleman & Horowitt, LLP - Fresno, CA
Elizabeth A. Boettger Cannon
Plageman, Lund & Cannon LLP - Oakland, CA
Elizabeth M. Engh
Donahue Fitzgerald LLP - Partner - Walnut Creek, CA
Ellen I. Kahn
Partner - Sideman & Bancroft LLP - San Francisco, CA
Genevieve M. Moore
Bancroft & McAllister LLP - Partner - Larkspur, CA
George T. Argyris
Farella Braun & Martel LLP - Partner - San Francisco, CA
Hogan & Stickel, Inc.
- Fort Bragg, CA
Husch Blackwell LLP
James M. Ash - Kansas City, MO
James D. Schwefel, Jr.
Noland Hamerly Etienne & Hoss - Salinas, CA
James Leet
Boutin Jones Inc. - Shareholder - Sacramento, CA
James M. Allen
Leland, Parachini, Steinberg, Matzger & Melnick, LLP - San Francisco, CA
Jeffer Mangels Butler & Mitchell
- Los Angeles, CA
Jennifer Jordan McCall
Pillsbury Winthrop Shaw Pittman LLP - Partner - Palo Alto, CA
Jill S. Dodd
Manatt, Phelps & Phillips, LLP - San Francisco, CA
John A. Hartog
Hartog & Baer - Orinda, CA
John J. McGregor
McCormick Barstow LLP - Fresno, CA
John S. Reynard III, Esq., LL.M.
Anderson Reynard LLP - Partner - San Diego, CA
Joseph G. De Angelis
Downey Brand LLP - Partner - Sacramento, CA
Kelly F. Tiberini
Downey Brand LLP - Associate - Sacramento, CA
Kenneth R. Hillier
Folger Levin LLP - San Francisco, CA
Kirt F. Zeigler
Anderson Zeigler - SANTA ROSA, CA
Morgan W. Alley
Dunton, Simmons & Dunton, L.L.P. - White Stone, VA
Myron G. Sugarman
Cooley LLP - Senior Counsel - San Francisco, CA
Neil F. Horton
Horton West & Chambers LLP - Oakland, CA
Nickolas P. Tooliatos
Randick O'Dea & Tooliatos LLP - Pleasanton, CA
Noland Hamerly Etienne & Hoss
King City Office - King City, CA
Noland Hamerly Etienne & Hoss
Monterey Office - Monterey, CA
Noland Hamerly Etienne & Hoss
Gilroy Office - Gilroy, CA
Noland, Hamerly, Etienne & Hoss
Salinas Office - Salinas, CA
Philip B. Feldman
Coblentz, Patch, Duffy & Bass LLP - San Francisco, CA
Raymond G. Ellis
Orrick, Herrington & Sutcliffe LLP - Senior Counsel - San Francisco, CA
Richard S. Kinyon
Shartsis Friese LLP - San Francisco, CA
Robert R. Rubin
Boutin Jones Inc. - Shareholder - Sacramento, CA
Silvio Reggiardo III
Downey Brand LLP - Partner - Sacramento, CA
Stefan Nagel
Law Office of Stephen J. Small, Esq., P.C. - Newton, MA
Steven D. Anderson
Anderson Yazdi Hwang Minton + Horn LLP - Partner - Burlingame, CA
Thomas J. Stikker
Dudnick Detwiler Rivin & Stikker LLP - Partner - San Francisco, CA
William H. Coleman
Coleman & Horowitt LLP - Partner - Fresno, CA

 Conservation Easements

   
Articles on Conservation Easements
Conservation Easements: How Flexible Is Too Flexible?

To ensure the continued conservation of natural resources and habitats, it is important to ensure that easements are not simply undone by successors to the original parties after the tax benefits have been realized.& ...

Mitigation and Conservation Banking
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To many landowners a threatened or endangered (T&E) species on their property is anathema because it can herald all kinds of state and federal limitations on use of their property.& ...

pdf 2015 National Land Trust Census Report
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Our common ground and collective impact.

Conservation Easements
By:

One tool for estate planners is the conservation easement, by which a landowner voluntarily restricts his or her land from being developed, restricts the amount of development or protects existing features, like a building facade with historic value.

pdf Conservation Easements: A Tool for Preventing the Fragmentation of Family Lands
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Land stewards can use conservation easements to help manage the future. Conservation easements can be created to protect different natural assets ranging from endangered species and water sources to productive, open space and agricultural land.

pdf Ranching as a Conservation Strategy: Can Old Ranchers Save the New West?
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Working ranches are often promoted as means of private rangeland conservation because they can safeguard ecosystem services, protect open space, and maintain traditional ranching culture.

pdf Uniform Conservation Easement Act (with 2007 Amendments)
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The Act enables durable restrictions and affirmative obligations to be attached to real property to protect natural and historic resources.

pdf Multi-Generational Ownership and Planning for Family Owned Properties
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The paper explains many of the common legal tools used by families to manage and/or transfer family lands, and gives a very good overview of the expectations and considerations families will face throughout the process.

Forever Donation
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A landowner recently asked us: What is the best way to ensure that the land I donate is not sold? We put the question to the land trust community and it generated quite a bit of activity on the land trust listserv.

Tax Benefits of Donating Conservation Land
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There are several kinds of tax benefits available to donors of land or conservation easements. This article attempts to summarize these benefits and provide some examples of how they work.

What is a Land Trust?

Land trusts are non-profit organizations directly involved in the permanent protection of land and its resources for the public benefit. A trust may operate on a local, state, regional, or national level.

Bundle Of Rights Approach To Value
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The bundle of rights theory maintains that ownership of a parcel of real estate may embrace a great many rights, such as the right to its occupancy and use; the right to sell it in whole or in part; the right to bequeath; the right to transfer by contract for specified periods of time, the benefits to be derived by occupancy and use of the real estate.

pdf 2014 Farm Bill Field Guide to Fish and Wildlife Conservation
By:

The 2014 Farm Bill Field Guide to Fish and Wildlife Conservation was prepared as an introduction for fish and wildlife conservation providers – the on-the-ground biologists and conservation partners who help deliver Farm Bill conservation programs to landowners.

13 Components of a Successful Transferable Development Right Program
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For those of you who don’t know, TDR stands for Transferable Development Rights. Simply put, these are typically programs that are designed by local government to allow for the free market transfer of subdivision or development rights from a rural (agricultural and/or conservation) zone to a designated development zone within a jurisdiction.& ...

Like-Kind Exchanges of Conservation Easements
By:

Certain individuals who own land with significant conservation value, for example landowners of wildlife habitat or open space, can preserve the character of their land, obtain additional property, and defer taxes on the transaction, all at the same time.

pdf Working Lands For Wildlife
By:

Through Working Lands for Wildlife —a voluntary, incentive-based effort—the Natural Resources Conservation Service (NRCS) and its conservation partners will provide landowners with technical and financial assistance to: Restore populations of declining wildlife species.

pdf NextGen Conservation: Peninsula Open Space Trust engages Millennials in its mission.
By:

The 80 million-plus Millennials in the United States represent the next generation of potential land trust supporters and advocates.

pdf Putting Smart Growth to Work in Rural Communities
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Many rural communities are facing challenges, including rapid growth at metropolitan edges, declining rural populations, and loss of working lands.

pdf Conservation of Private Lands: Opportunities and Challenges for the States
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Private land conservation initiatives are a critical component of any state-level quality of life agenda. Although concerns over sprawl, including the loss of prime agricultural lands and significant green space, continue to be one of the underlying rallying cries in support of state-level smart growth initiatives, the fact remains that with few exceptions, conservation of privately-owned working lands has not received significant attention in smart growth literature or conferences.

pdf Bosque Canyon Ranch v. Comm’r—Partnerships Denied Deductions for Conservation Easements Allowing Movable Homesites and Taxed on Disguised Sales of Homesites
By:

Bosque Canyon Ranch, L.P. located in the hill country of Texas was just denied $15.9 million of deductions claimed by partnerships for the donation of conservation easements on two grounds in a tax court decision.

6 Basic Steps to Conveying a Conservation Easement
By:

How does one go about donating or selling a conservation easement.? There is no one right way to go about it. However, the following outline shows the most common steps to the process.

The Conservation Easement Quiz
By:

Take a quick quiz and test your knowledge on conservation easements and learn if they can work for you.

Conservation Easement Paragraph Databank
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The CE Paragraph Databank is a work in progress assembled by the Stanford Conservation and Climate Change Drafting Committee and a number of CE professionals assisting in the work.

Conservation Easements and the 2010 Roth Conversion: A symbiotic relationship
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It may come as a shock, but there is a sort of symbiotic relationship at work between property owners with conservation easements and the IRS.

Hypothetical: How a Conservation Easement Works

A simple example illustrates how a conservation easement works in practice. Let’s assume pressure from buyers building vacation homes has pushed the value of land up in recent years to the point where the family is concerned about how the next generation will pay the estate tax bill without selling the land.

pdf Using Conservation Easements to Protect Working Forests
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For decades, conservation easements have protected open space values such as wildlife habitat, ecological diversity, recreational access and aesthetics.

pdf Farm and Forest Land Preservation With Conservation Easements
By:

This publication is intended to provide basic information on conservation easements for landowners, community leaders, students and other interested individuals.

The Importance of Land Trusts to Forestry
By:

Almost everyone in forestry has heard of land trusts since they have become a common fixture especially in areas that are rapidly urbanizing.

Conservation Easements: Donor Beware
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Conservation easements have garnered significant attention and gained popularity over the last few years due in part to the availability of federal tax deductions and Virginia state tax credits associated with conservation easements.

Easements prove valuable in efforts to protect land
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Practically no one had heard of conservation easements 15 years ago when Charleston native Herbert J. Butler began trying to protect his hundreds of acres of former rice fields.

pdf State of the Land 2006, A brief inventory of public and private land in the United States
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“In wildness is the preservation of the world.” Quoted from an essay by Thoreau lamenting the way in which modern urban life has made natural resources into commodities and isolated people from the natural processes on which their lives depended.

Land Preservation: An Essential Ingredient in Smart Growth
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The preservation of land for working rural landscapes, wildlife habitat, urban parks, recreational trails, and protecting water supplies and floodplains is emerging as an integral component of smart growth programs.

pdf An Overview of Financial Alternatives for Land Conservation Transactions
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Clearly, the motivation for a land conservation transaction is often the desire of the landowner to safeguard the property. However, this objective must be balanced with the need to maximize the return to the landowner.

Conservation Easements Organizations & Professionals
There are 702 resources serving Napa County in the following categories:
map itMap of Conservation Easements Organizations & Professionals serving Napa County
Agricultural Law Attorneys
Anne K. Secker
Noland Hamerly Etienne & Hoss - Salinas, CA
Anthony N. DeMaria
McCormick Barstow LLP - Fresno, CA
Arielle O. Harris
Downey Brand LLP - Associate - San Francisco, CA
Barry H. Epstein
Allen Matkins - San Francisco, CA
Boutin Jones Inc.
- Woodland, CA
Brian F. Simas
Kirk & Simas - Santa Maria, CA
Carol A. O'Neil
McCormick Barstow LLP - Fresno, CA
Dale A. Stern
Downey Brand LLP - Partner - Sacramento, CA
Farmer's Legal Action Group
- St. Paul, MN
G. Braiden Chadwick
Downey Brand LLP - Partner - Sacramento, CA
Green Lodestar Communications & Consulting, LLC
Kristen M. Ploetz, Esq. - Founder & Manager - Quincy, MA
Husch Blackwell LLP
James M. Ash - Kansas City, MO
James D. Schwefel, Jr.
Noland Hamerly Etienne & Hoss - Salinas, CA
James M. Ash
Husch Blackwell LLP - Kansas City, MO
James R. Moore
Boutin Jones Inc. - Shareholder - Sacramento, CA
Jeffer Mangels Butler & Mitchell
- Los Angeles, CA
Jenny Loda
Law Office of Jenny Loda - Oakland, CA
John C. McCarron
Downey Brand LLP - Partner - Sacramento, CA
Karen Gjerdrum Fothergill
Andre, Morris & Buttery - Santa Maria, CA
Laura A. Schroeder
Schroeder Law Offices, PC - Portland, OR
McCarthy & Rubright
Emily Jackson - Red Bluff, CA
Noland Hamerly Etienne & Hoss
King City Office - King City, CA
Noland Hamerly Etienne & Hoss
Gilroy Office - Gilroy, CA
Noland, Hamerly, Etienne & Hoss
Salinas Office - Salinas, CA
Patrick G. Mitchell
Downey Brand LLP - Partner - Roseville, CA
Randy Meyenberg
Noland Hamerly Etienne & Hoss - Salinas, CA
Robert P. Soran
Downey Brand LLP - Partner - Sacramento, CA
Stan O. Van Vleck
Downey Brand LLP - Partner - Sacramento, CA
Therese Ure
Schroeder Law Offices, PC - Portland, OR
Timothy J. Baldwin
Noland Hamerly Etienne & Hoss - Salinas, CA
Victoria R. Bernhardt
McCormick Barstow LLP - Fresno, CA
W.F. Docker
McCormick Barstow LLP - Fresno, CA
Certified Appraisers
American AgAppraisal
Hal Forcey, ARA - Santa Rosa, CA
Anthony J. 'Tony' Toso, ARA
Edwards, Lein and Toso, Inc. - Certified General Real Estate Appraiser - Hilmar, CA
AppraiserValues
- Anaheim, CA
Ben Slaughter, ARA
Correia-Xavier, Incorporated - Senior Appraiser - Fresno, CA
Brent F. Blaesi, MAI
Blaesi & Company - Appraiser/Owner - Fair Oaks, CA
Craig Byrne, MAI
Benchmark Opinions - Owner - San Diego, CA
Daniel R. Ketcham, MAI, SRA
Daniel R. Ketcham & Associates - Principal/Senior Appraiser - Grass Valley, CA
David B. Wraa, ARA
Bender Rosenthal, Inc. - Vice President, Principal Appraiser - Sacramento, CA
Deanne Recht-Amor, MAI
The Recht & Recht Company, Inc. - President - San Diego, CA
Fowler Appraisal
Lynn Fowler, MAI - Real estate appraiser - Tucson, AZ
James (Buzz) Naughton, Jr, MAI
James Naughton, Jr. - Solana Beach, CA
James B. Harris, MAI
Harris Realty Appraisal - President - Newport Beach, CA
Jeffrey S. Enright, MAI
Enright & Company, Inc. - President - Burlingame, CA
Kenneth R. McBay, MAI
K. R. McBay Co. - Sacramento, CA
Larry D. Wasbin, MAI
Michael Frauenthal & Associates, Inc. - Sr. Appraiser - Dana Point, CA
Lyle Wilkinson, RPRA
Correia-Xavier, Incorporated - Senior Appraiser - Fresno, CA
Mark St. George
Cal Cruder Associates - Certified General Real Estate Appraiser - Studio City, CA
Matt Pennebaker, ARA
Advanced Ag Realty & Appraisal - Broker/Appraiser - Reedley, CA
Penelope A. May, MAI
Independent Appraiser - Idyllwild, CA
Peter B. Finnerty, MAI
Pacific Real Estate Consultants - President - Newport Beach, CA
Peter N. Robertson, MAI
Peter N. Robertson, MAI - Real Estate Appraisal & Consulting - San Diego, CA
Property Pro's
Floyd and Marianna Sparks - Encinitas, CA
Randal H. Edwards, ARA
Edwards, Lein and Toso, Inc. - Certified General Real Estate Appraiser - Hilmar, CA
Raymond F. Smith, MAI
The Bramwell-Smith Company - President - Stockton, CA
Reese Perkins
Johnson & Perkins & Assoc. - Reno, NV
Richard H. Davis, MAI, SRA, AI-GRS
R.H. Davis & Co., Ltd. - Principal - Carmichael, CA
Robert E. Dietrich, MAI
FMV Opinions, Inc. - Managing Director - Irvine, CA
Robert H Shaw, MAI
Shaw & Assoc. - Principal - Redding, CA
Robert S. Perdue, MAI
Perdue & Routh Real Estate Appraisal - Owner - Temecula, CA
Ronald S. Zeller, MAI, RM
Zeller Appraisal Svcs., Inc. - President - Santa Cruz, CA
Ryan A. Frings, MAI
Colliers International - Valuation Services Director - Roseville, CA
Stan Tish, MAI
Berliner, Kidder & Tish - Campbell, CA
Stephen Johnson MAI SREA
Johnson & Perkins & Assoc. - Reno, NV
Stephen L. Harrington, MAI
Stephen Harrington Company - Owner - Rocklin, CA
Steven R. Norris, MAI
Norris Realty Advisors - Principal - Pasadena, CA
Thomas W. Erickson, MAI
TW Erickson & Associates - Principal - Santa Monica, CA
Tony Correia, ARA
The Correia Company - Accredited Rural Appraiser - Sonoma, CA
Trevor C. Hubbard, MAI, SRA
Jones, Roach & Caringella, Inc. - Appraiser - San Diego, CA
Walter D. Carney, MAI
Hulberg & Assoc., Inc. - Principal - San Jose, CA
Conservation Groups and Associations
Agrarian Trust
Brooke Werley
AGree
Deborah Atwood - Executive Director - Washington, DC
Agricultural Council of California
Emily Rooney - President - Sacramento, CA
Alliance for Community Trees
Carrie Gallagher - Executive Director - Washington, DC
American Agri-Women
American Forest Foundation
- Washington, DC
American Friends of Canadian Land Trusts
- Bellingham, WA
American Hiking Society
Gregory A. Miller, Ph.D - President - Silver Spring, MD
American Tree Farm System
- Washington, DC
Arbor Day Foundation
- Nebraska City, NE
Association of Fish & Wildlife Agencies
Ron Regan - Executive Director - Washington, DC
Audubon California
- San Francisco, CA
Bat Conservation International
Andrew Walker - Executive Director - Austin, TX
Bay Area Barns and Trails
- Mill Valley, CA
Bay-Friendly Landscaping & Gardening Coalition
Anne Cook - Executive Director - Berkeley, CA
Blue Ridge Berryessa Natural Area Conservation Partnership
Mary Adelzadeh - Program Director - Napa, CA
Bolsa Chica Conservancy
- Huntington Beach, CA
Burrowing Owl Preservation Society
Catherine Portman - Director - Woodland, CA
Butte Environmental Council
Mary Muchowski - Ed & Outreach Coordinator - Chico, CA
Calflora
- Berkeley, CA
California Cattlemen's Association
- Sacramento, CA
California Deer Assocation
Pat Fitzmorris - CDA Field Director - Salinas, CA
California Oak Foundation
Amy Larson - Oakland, CA
California Outdoor Heritage Alliance - COHA
- Sacramento, CA
California Rangeland Conservation Coalition
Karen Sweet - Executive Director - Livermore, CA
California Waterfowl Association
Jake Messerli - VP Conservation Programs - Roseville, CA
California Waterfowl Association
John Carlson, Jr. - President - Roseville, CA
Canadian Parks and Wilderness Society - New Brunswick Chapter
Roberta Clowater - Executive Director - Fredericton, NB
Center for Large Landscape Conservation
Gary M. Tabor - Executive Director - Bozeman, MT
Central Valley Joint Venture
Bob Shaffer - Coordinator - Sacramento, CA
Chronic Wasting Disease Alliance
- Missoula, MT
CitSci.org
Greg Newman - Natural Resource Ecology Laboratory at Colorado State University - Fort Collins, CO
Conservation Technology Information Center (CTIC)
- West Lafayette, IN
Continental Dialogue on Non-Native Forests Insects and Diseases
Frank Lowenstein, Forest Health Program - The Nature Conservancy - Sheffield, MA
Ducks Unlimited
- Western Regional Office - Rancho Cordova, CA
EcoResults!
- Flagstaff, AZ
Equine Land Conservation Resource
Deb Balliet - Chief Executive Officer - Lexington, KY
Family Farm Alliance
Dan Keppen - Executive Director - Klamath Falls, OR
Forest Guild
Fred Clark - Executive Director - Santa Fe, NM
Forest Landowners Association
Scott P. Jones - Chief Executive Office - Atlanta, GA
Forest Landowners of California
- Folsom, CA
Forest Stewardship Council
- Minneapolis, MN
Garden for Wildlife
National Wildlife Federation - Merrifield, VA
Intermountain West Joint Venture
- Missoula, MT
Land Conservation and Advocacy Trust
Steve Meltzer - Founder and Executive Director - Framingham, MA
Land Trust Alliance
- Washington, DC
Mississippi Wildlife Federation
- Madison , MS
Mule Deer Foundation
Rachel Moody - Administrative Assistant/Membership Coordinator - Salt Lake City, UT
National Association of State Foresters
Amanda Cooke - Director of Communications - Washington , DC
National Audubon Society
- New York, NY
National Family Farm Coaltion
- Washington, DC
National Fish and Wildlife Foundation
Jeff Trandahl - Executive Director and CEO - Washington, DC
National Forestry Association
Keith A. Argow - President, Director at Large - Vienna, VA
National Mitigation Banking Association
- Washington, DC
National Network of Forest Practitioners
Colin Donohue - Executive Director - Athens, OH
National Sustainable Agriculture Coalition
Jeremy Emmi - Managing Director - Washington, DC
National Trust for Historic Preservation
Amy Maniatis - Chief Marketing Officer - Washington, DC
National Wild Turkey Federation
Bryan Burhans - Director of Land Management Programs - Edgefield, SC
National Wildlife Federation
- Reston, VA
Native Seeds-SEARCH
- Tucson, AZ
NatureServe
Mary Klein - President & CEO - Arlington, VA
Northwest Partners in Amphibian and Reptile Conservation
- Logan, UT
Pacific Coast Conservation Alliance
William E Haas - Executive Director - Paso Robles, CA
Pacific Coast Fish, Wildlife and Wetlands Restoration Association
Mitch Farro - Projects Manager - Arcata, CA
Pacific Coast Joint Venture
Bradley Bales - U.S. Coordinator - Portland, OR
Pacific Crest Trail Association
Liz Bergeron - Executive Director - Sacramento, CA
Pacific Forest and Watershed Lands Stewardship Council
Ric Notini - Director of Land Conservation - San Mateo, CA
Partners for Conservation
Steve Jester - Executive Director - Pueblo, CO
Partnership for Conservation
Randy Bampfield - Co-Chair- Legal Committee - Washington, DC
Pheasants Forever
- St Paul, MN
Pinchot Institute for Conservation
V. Alaric Sample - President - Washington, DC
Pollinator Partnership
- San Francisco, CA
Quail and Upland Wildlife Federation, Inc.
Craig A. Alderman - Executive Director - Buffalo, MO
Quail Unlimited - California Chapter
Andrew Kenyon - State Chairman: #1006 - Simi Valley, CA
Quality Deer Management Association
- Bogart, GA
Sage Grouse Initiative
Tim Griffiths - Coordinator - Bozeman, MT
Sage Grouse Initiative Strategic Watershed Action Team
Dave Smith - Intermountain West Joint Venture (IWJV) Coordinator - Missoula, MT
San Francisco Bay Joint Venture
Beth Hunting - Joint Venture Coordinator - Fairfax, CA
Sand County Foundation
Kevin Kiley, Development & Communications - Madison, WI
Sierra Club California
- Sacramento, CA
Sierra Club Redwood Chapter
Diane Beck - Conservation Chair - Santa Rosa, CA
Sierra Club San Diego Chapter
Richard Miller - Development & Communications Coordinator - San Diego, CA
Sierra Club San Gorgonio Chapter
Mike Millspaugh - Membership Chair - Riverside, CA
Sonoran Joint Venture
Robert Mesta - Joint Venture Coordinator - Tucson, AZ
Sportsmen for Responsible Energy Development
Judith KohlerCO
Sustainable Conservation
Tim Vendlinski - Program Director, Restoration on Private Lands - San Francisco, CA
Sustainable Forest Action Coalition
Laurel Brent-Bumb - Placerville, CA
Sustainable Forestry Initiative
Kathy Abusow - President and CEO - Washington, DC
Sustainable Forests Roundtable
Tamarisk Coalition
Stacy Beaugh - Executive Director - Grand Junction, CO
Tax Credit Connection, Inc.
Ariel Steele, Owner - Longmont, CO
Terrafirma RRG LLC
Jeremy Johnston - Account Administrator, Marsh Captive Solutions - Burlington, VT
The Bay Area Open Space Council
Jenn Fox - Executive Director - Berkeley, CA
The California Arborists Association
Denise Hodge - Administrator - Napa, CA
The Climate Trust
- Portland, OR
The Congressional Sportsmen's Foundation
Lindsay Thomas - Chairman - Washington, DC
The Conservation Fund
- Arlington, VA
The Dunes Center
- Guadalupe, CA
The Fund for Wild Nature
Jeff Petersen, Esq. - Executive Director - Kelso, WA
The Land Institute
- Salina, KS
The Pacific Institute
Peter Gleik - President - Oakland, CA
The Xerces Society for Invertebrate Conservation
- Portland, OR
Thunder Bay Field Naturalists
Bruce Thacker - President - Thunder Bay, ON
Trout Headwaters, Inc.
- Livingston, MT
Trust for Public Land - California Office
- California State Office - San Francisco, CA
Tuleyome
Sara Husby - Executive Director - Woodland, CA
Turtle Islands Earth Stewards
Tyhson Banighen - Tappen, BC
U.S. Farmers & Ranchers Alliance (USFRA)
- Chesterfield, MO
Upper Thames River Conservation Authority
Ian Wilcox - General Manager/Secretary-Treasurer - London, ON
USA National Phenology Network
Jake Weltzin - Executive Director - Tucson, AZ
Valleys 2000
Bill Huether - Treasurer - Bowmanville, ON
Ward Burton Wildlife Foundation
- Halifax, VA
Western Aquatic Plant Management Society
Toni Pennington - Tetra Tech, Inc. - Portland, OR
Western Cave Conservancy
Bruce Rogers - President and Acquisitions Director - Newcastle, CA
Western Forestry and Conservation Association
Richard Zabel - Executive Director - Portland, OR
Western Landowners Alliance
Lesli Allison - Executive Director - Santa Fe, NM
Western Native Trout Initiative
Therese Thompson - Project Coordinator - Lakewood, CO
Western Rivers Conservancy
Sue Doroff - President - Portland, OR
Western Water Project
Scott Yates - Director - Bozeman, MT
Wild Ones
Donna VanBuecken - Executive Director - Neenah, WI
Wildlife Research Institute
- Ramona, CA
Women, Food & Agriculture Network
- Ames, IA
Yggdrasil Land Foundation
Rebecca Faust - Administrator - San Francisco, CA
Estate Planners
California FarmLink
- Santa Cruz, CA
Cambyses Capital
Steven J Roy - Chief Operating Officer - Toluca Lake, CA
Christina Gallagher Nelson
Greene Radovsky Maloney Share & Hennigh LLP - Partner - San Francisco, CA
Christopher B. Johnson
- Attorney at Law - Pasadena, CA
Curtis Rindlisbacher
Perkins, Mann & Everett - Partner - Fresno, CA
D. Keith Bilter
Friedman, McCubbin, Spalding, Bilter, Roosevelt & Montgomery - San Francisco, CA
D. Steven Yahnian, JD, CPA, LLM
Yahnian Law Corporation - Attorney at Law - Visalia, CA
David A. Diamond
Hines Carr Diamond LLP - Napa, CA
Dennis A. Fordham
- Lakeport, CA
Ellen I. Kahn
Partner - Sideman & Bancroft LLP - San Francisco, CA
Giancarlo Estrada
Estrada Legal, PC - Phoenix, AZ
Jan T. Perkins
Perkins, Mann & Everett - Partner - Fresno, CA
Janet L. Brewer
The Law Office of Janet L. Brewer - Palo Alto, CA
Jonathon Petty
Wright & Wright Attorneys at Law, Inc. - Attorney - Fresno, CA
Judith Wright
Wright & Wright Attorneys at Law, Inc. - Attorney - Fresno, CA
Kent W. Silvester
Boutin Jones Inc. - Shareholder - Sacramento, CA
L. Stuart List
Boutin Jones Inc. - Shareholder - Sacramento, CA
Legacy by Design
Kevin Spafford, CFP® - Founder - Yuba, CA
Leticia Martinez
Law Office of Leticia Martinez - Owner - Visalia, CA
MARGARET R. ROISMAN
Roisman Henel, LLP - Oakland, CA
McCarthy & Rubright, LLP
Steve McCarthy - Partner - Red Bluff, CA
Philip A. Robb
Robb and Ross - Mill Valley, CA
Philip Flanigan
The Law Offices of Philip M. Flanigan - Fresno, CA
Randy Long
Law Offices of Randy M. Long - Reedley, CA
Renee M. Gabbard
Bryan Cave, LLP - Partner - Irvine, CA
Robert L. Wiebe, CPA
Wiebe Hinton Hambalek, LLP - Fresno, CA
Robert S. Wright
Wright & Wright Attorneys at Law, Inc. - Attorney - Fresno, CA
Thomas Hogan
Thomas Hogan Law Office - Attorney - Pleasanton, CA
Virginia Palmer
Wendel, Rosen, Black & Dean LLP - Attorney - Oakland, CA
Wm. Lanier Thomas, J.D.
Lang, Richert, and Patch - Attorney - Fresno, CA
Estate Planning Attorneys
Alan J. Titus
Robb and Ross - Mill Valley, CA
Alvin T. Levitt
Manatt, Phelps & Phillips, LLP - Partner - San Francisco, CA
Barbara Detrich Gallagher
Spaulding McCullough & Tansil LLP - Of Counsel - Santa Rosa, CA
Bette B. Epstein
Reed Smith LLP - San Francisco, CA
Beverly J. Smith
Burnham Brown - Associate - Oakland, CA
Brian F. Simas
Kirk & Simas - Santa Maria, CA
C. Jean Ryan
Sideman & Bancroft LLP - San Francisco, CA
Cameron L. Hess, Esq., C.P.A.
Wagner Kirkman Blaine Kloparens & Youmans LLP - Partner - Mather, CA
Carolyn E. Henel
Roisman Henel LLP - Oakland, CA
Catherine J. Banti
Anderson Zeigler - Santa Rosa, CA
Charles Des Roches
Noland Hamerly Etienne & Hoss - Salinas, CA
Charles M. Riffle
Aaron, Riechert, Carpol & Riffle, APC. - Shareholder, Attorney - Redwood City, CA
Danielle R. Moyer
Downey Brand LLP - Counsel - Sacramento, CA
David Anderson
Anderson Reynard LLP - Partner - San Diego, CA
David B. Gaw
Gaw Van Male - Managing Partner | Co-Founder - Napa, CA
David W. Baer
Hartog, Baer & Hand - Orinda, CA
David W. Scopp
Law Office of David W. Scopp - Monterey , CA
Deanna D. Lyon
Wendel, Rosen, Black & Dean LLP - Oakland, CA
Diane S. Greenberg
Jorgenson, Siegel, McClure & Flegel, LLP - Partner - Menlo Park, CA
Donald J. Mccubbin
Friedman, Mccubbin, Spalding, Bilter, - San Francisco, CA
Donna L. Courville
Boutin Jones Inc. - Of Counsel - Sacramento, CA
Edward J. Corey, Jr.
Weintraub Tobin Chediak Coleman Grodin Law Corporation - Sacramento, CA
Eliot S. Nahigian
Coleman & Horowitt, LLP - Fresno, CA
Elizabeth A. Boettger Cannon
Plageman, Lund & Cannon LLP - Oakland, CA
Elizabeth M. Engh
Donahue Fitzgerald LLP - Partner - Walnut Creek, CA
Eric L. Laurence
Campbell & Wells, P.A. - Albuquerque, NM
Erik Dryburgh
Adler & Colvin - Principal - San Francisco, CA
Ernest F. Der
Skootsky & Der LLP - San Francisco, CA
Francis P. Lloyd
Horan Lloyd - Of Counsel - Carmel, CA
Gene E. Pendergast, Jr.
Wilke, Fleury, Hoffelt, Gould & Birney, LLP - Sacramento, CA
Genevieve M. Moore
Bancroft & McAllister LLP - Partner - Larkspur, CA
George F. Montgomery Ii
Friedman, Mccubbin, Spalding, Bilter, - San Francisco, CA
George T. Argyris
Farella Braun & Martel LLP - Partner - San Francisco, CA
Gina L. Lera
Downey Brand LLP - Partner - Sacramento, CA
Hogan & Stickel, Inc.
- Fort Bragg, CA
Husch Blackwell LLP
James M. Ash - Kansas City, MO
J. Ronald Hershberger
Thoits Law - Of Counsel - Los Altos, CA
James F. King
Mannon, King and Johnson - Ukiah, CA
James Leet
Boutin Jones Inc. - Shareholder - Sacramento, CA
James M. Allen
Leland, Parachini, Steinberg, Matzger & Melnick, LLP - San Francisco, CA
Jeffer Mangels Butler & Mitchell
- Los Angeles, CA
Jeffrey A. Jaech
Baker Manock & Jensen - Fresno, CA
Jeffrey S. Tachiki
The Tachiki Law Group - Oakland, CA
Jennifer Jordan McCall
Pillsbury Winthrop Shaw Pittman LLP - Partner - Palo Alto, CA
Jill S. Dodd
Manatt, Phelps & Phillips, LLP - San Francisco, CA
Jo Marie Ometer
Noland, Hamerly, Etienne & Hoss - Monterey, CA
Joan A. LeBlanc
Lakin Spears, LLP - Palo Alto, CA
John A. Hartog
Hartog & Baer - Orinda, CA
John L. McDonnell, Jr.
Reed Smith LLP - San Francisco, CA
Judith V. Gordon
Grant & Gordon LLP - Palo Alto, CA
Kay U. Brooks
Weintraub Tobin Chediak Coleman Grodin Law Corporation - Shareholder - Sacramento, CA
Kelly F. Tiberini
Downey Brand LLP - Associate - Sacramento, CA
Kenneth A. Baldwin
McCormick Barstow LLP - Fresno, CA
Kenneth R. Hillier
Folger Levin LLP - San Francisco, CA
Kirt F. Zeigler
Anderson Zeigler - SANTA ROSA, CA
Kristin Canfield Derr, Esq.
Anderson Reynard LLP - Partner - San Diego, CA
Kristin M. DeMaria
Mallery & DeMaria - Monterey, CA
Law Offices of Mark L. Ranft
Mark Ranft - Ukiah, CA
Levon Sagatelyan
Berberian & Sagatelyan, Inc - Millbrae, CA
Linda C Roodhouse
Lombardi, Loper, & Conant LLP - Oakland, CA
Margaret M. Elliott
Anderson Zeigler - Santa Rosa, CA
Margaret M. Hand
Hand & Little, PC - Oakland, CA
Marilyn G. Kittleson
Anderson Zeigler - Santa Rosa, CA
Mark H. Johnson
Johnson Fantl & Kennifer LLP - Monterey, CA
Mary Catherine Doherty
Law Offices of Mary Catherine Doherty, A Professional Corporation - Santa Rosa, CA
McCarthy & Rubright
Emily Jackson - Red Bluff, CA
McCarthy & Rubright, LLP
Scott E. Rubright - Red Bluff, CA
Michael Gilfix
Gilfix & La Poll Associates LLP - Attorney/Principal - Palo Alto, CA
Mike D. Maciel
Michael D. Maciel, a Law Corporation - Santa Rosa, CA
Monica Dell'Osso
Burnham Brown - Partner - Oakland, CA
Morgan W. Alley
Dunton, Simmons & Dunton, L.L.P. - White Stone, VA
Myron G. Sugarman
Cooley LLP - Senior Counsel - San Francisco, CA
Neil F. Horton
Horton West & Chambers LLP - Oakland, CA
Nicholas C. Fantl
Johnson Fantl & Kennifer LLP - Monterey , CA
Nick Lucich
Helon & Manfredo, LLP - Fresno , CA
Nickolas P. Tooliatos
Randick O'Dea & Tooliatos LLP - Pleasanton, CA
Noland Hamerly Etienne & Hoss
Gilroy Office - Gilroy, CA
Noland Hamerly Etienne & Hoss
King City Office - King City, CA
Noland, Hamerly, Etienne & Hoss
Salinas Office - Salinas, CA
Peter S. Myers
Myers Urbatsch P.C. - San Francisco, CA
Philip B. Feldman
Coblentz, Patch, Duffy & Bass LLP - San Francisco, CA
Philip F. Spalding
Friedman McCubbin Spalding Bilter Roosevelt & Montgomery APC - San Francisco, CA
Raymond G. Ellis
Orrick, Herrington & Sutcliffe LLP - Senior Counsel - San Francisco, CA
Rebeccah B. Miller
Lakin Spears, LLP - Palo Alto, CA
Richard L. Ehrman
Thoits Law - Los Altos, CA
Richard S. Kinyon
Shartsis Friese LLP - San Francisco, CA
Robert L. Sullivan, Jr.
McCormick Barstow LLP - Of Counsel - Fresno, CA
Robert N. Grant
Grant & Gordon - Palo Alto, CA
Robin L. Klomparens
Wagner Kirkman Blaine Klomparens & Youmans LLP - Partner - Mather, CA
Roger W. Poyner
Poyner & Poyner LLP - Los Gatos, CA
Ronald A. VandenBerg
Lakin Spears, LLP - Palo Alto, CA
Scott W. Wall
Andre, Morris & Buttery - San Luis Obispo, CA
Sean R. Kenney
Myers Kenney P.C. - San Francisco, CA
Silvio Reggiardo III
Downey Brand LLP - Partner - Sacramento, CA
Simon Sidamon-Eristof
Kalbian Hagerty LLP - of Counsel - Washington, DC
Stephen F. Johnson
Mannon, King and Johnson - Ukiah, CA
Sterling L. Ross, Jr.
Robb & Ross - Mill Valley, CA
Stevan N. Luzaich
Corey, Luzaich, de Ghetaldi, Nastari & Riddle LLP - Partner - Millbrae, CA
Steven D. Anderson
Anderson Yazdi Hwang Minton + Horn LLP - Partner - Burlingame, CA
Susan E. Kaye
Kaye Moser Heirbaum LLP - Founding Partner - San Francisco, CA
Terry M. Mallery
Mallery & DeMaria - Monterey, CA
Thomas J. Stikker
Dudnick Detwiler Rivin & Stikker LLP - Partner - San Francisco, CA
Thomas L. McKenzie, JD, RFC
McKenzie Legal & Financial - Attorney/Financial Advisor - Los Alamitos, CA
W.F. Docker
McCormick Barstow LLP - Fresno, CA
Wilfrid F. Roberge, Jr.
Donahue Fitzgerald LLP - Of Counsel - Walnut Creek, CA
William H. Coleman
Coleman & Horowitt LLP - Partner - Fresno, CA
William H. Plageman, Jr.
Plageman, Lund & Cannon LLP - Retired Partner (senior counsel) - Oakland, CA
Zachary Price
Johnson Fantl & Kennifer LLP - Monterey, CA
Federal and State Tax Incentives and Programs
Agricultural Land Property Value Assessment
CA
California Conservation Easement Act
CA
Current Agricultural Use Value
- Ohio Department of Agriculture Office of Farmland Preservation - Reynoldsburg, OH
Database of State Incentives for Renewables & Efficiency
N.C. Clean Energy Technology Center - Raleigh, NC
Exemption for Farm Equipment and Machinery
CA
Federal Endangered Species Tax Deduction
US Fish and Wildlife Service - Arlington, VA
Natural Heritage Preservation Tax Credit (State CE Tax Credit)
- Sacramento, CA
Open-Space Property Value Assessment
CA
Scenic Deed Easement Act
CA
Timberland Production Zone
CA
Williamson Act (California Land Conservation Act)
- California Department of Conservation, Division of Land Resource Protection - Sacramento, CA
Williamson Act- Easement Exchange
California Department of Conservation - Sacramento, CA
Williamson Act- Farmland Security Zone
California Department of Conservation - Sacramento, CA
Land Trusts
Access Fund
Jim Chase - Operations Director - Boulder, CO
American Farmland Trust
- Washington, DC
Antelope Valley Conservancy
Wendy Reed, MPA - President - Quartz Hill, CA
Anza-Borrego Foundation
- Borrego Springs, CA
Brentwood Agricultural Land Trust
Kathryn Lyddan - Executive Director - Brentwood, CA
California Council of Land Trusts
Ane Deister - Executive Director - Sacramento, CA
California Rangeland Trust
Nita Vail - Executive Director - Sacramento, CA
Caspar Community
- Caspar, CA
Cayucos Land Conservancy
- Cayucos, CA
Central Valley Farmland Trust
William Martin - Executive Director - Elk Grove, CA
Claremont Wildlands Conservancy
- Claremont, CA
Coachella Valley Mountains Conservancy
Jim R. Karpiak - Executive Director - Palm Desert, CA
Coastal Land Trust
Rixanne Wehren - Albion, CA
Couchiching Conservancy
Mark Bisset - Executive Director - Orillia, ON
Crafton Hills Open Space Conservancy
- Yucaipa, CA
Desert Tortoise Preserve Committee, Inc.
Jillian Estrada - Preserve Manager and Conservation Coordinator - Riverside, CA
Eastern Sierra Land Trust
Kay Ogden - Executive Director - Bishop , CA
El Moro Elfin Forest
- Los Osos, CA
El Rio Reyes Conservation Trust
- Reedley, CA
Elkhorn Slough Foundation
- Moss Landing, CA
Escondido Creek Conservancy
Geoffrey D. Smith, MA - Executive Director - Escondido, CA
Feather River Land Trust
Paul Hardy - Executive Director - Quincy, CA
Foundation for the Preservation of the Santa Susana Mountains
- Chatsworth, CA
Friends of the Desert Mountains
Debra Sutley - Executive Director - Palm Desert, CA
Friends of the Dunes
Pete Bidigare - Executive Director - Arcata, CA
Friends of the Fiscalini Ranch Preserve
- Cambria, CA
Golden State Land Conservancy
Bob Whitney - President - Willits, CA
Great Basin Land and Water Trust
- San Francisco, CA
Huntington Beach Wetlands Conservancy
- Huntington Beach, CA
Inland Mendocino County Land Trust
- Ukiah, CA
Iron Mountain Conservancy
- Ramona, CA
Jacoby Creek Land Trust
- Bayside, CA
John Muir Land Trust
Linus Eukel - Executive Director - Martinez, CA
Kern River Valley Heritage Foundation
Tom Anderson - Principal - Lake Isabella, CA
Laguna Canyon Foundation
- Laguna Beach, CA
Laguna de Santa Rosa Foundation
David Bannister - Executive Director - Santa Rosa, CA
Laguna Greenbelt, Inc.
- Laguna Beach, CA
Lake County Land Trust
Catherine Koehler - Executive Director - Lower Lake, CA
Lakeside's River Park Conservancy
- Lakeside, CA
Land Trust of Napa County
Theresa Andrews - Administrative Director - Napa, CA
Land Trust of Santa Cruz County
Terry Corwin - President & CEO - Santa Cruz, CA
Lassen Land and Trails Trust
- Susanville, CA
Lompico Watershed Conservancy
- Felton, CA
Marin Open Space Trust
Bill Long - Chair - San Rafael, CA
Mattole Restoration Council
Cassie Pinnell - Executive Director - Petrolia, CA
McKinleyville Land Trust
Nancy Correll - President - McKinleyville, CA
Mendocino Agricultural Land Trust
Ann Cole - Executive Director - Fort Bragg, CA
Midcoast Park Lands, Inc.
- El Granada, CA
Midpeninsula Regional Open Space District
Steve Abbors - General Manager - Los Altos, CA
Mill Creek Watershed Conservancy
CA
Mountain Meadows Conservancy
- Westwood, CA
Mountains Restoration Trust
Debbie Sharpton - Executive Director - Calabasas, CA
Nature Trust of the Santa Monica Mountains
Peter Ireland - President - Malibu, CA
Nevada County Land Trust
Marty Coleman-Hunt - Executive Director - Grass Valley, CA
North American Land Trust
Karen Mazza - Director of Conservation Easements - Chadds Ford, PA
North Delta Conservancy
Robert Jones - President - Walnut Grove, CA
Northcoast Regional Land Trust
Lindsay Magnuson - Executive Director - Bayside, CA
Northern California Regional Land Trust
John W. Hunt - Executive Director - Chico, CA
Northern Sierra Partnership
Lucy Blake - President - San Francisco, CA
Ojai Valley Land Conservancy
Greg Gamble - Executive Director - Ojai, CA
Pacific Forest Trust
Laurie A. Wayburn - President and co-CEO - San Francisco, CA
Pacifica Land Trust
- Pacifica, CA
Placer Land Trust
Jeff Darlington - Executive Director - Auburn, CA
Quail Ridge Wilderness Conservancy
- Davis, CA
Redlands Conservancy
Sherli Leonard - Executive Director - Redlands, CA
Redwood Coast Land Conservancy
Linda Bell - Executive Director - Gualala, CA
Riverside Land Conservancy
Gail Egenes - Executive Director - Riverside, CA
Rocky Mountain Elk Foundation
- Missoula, MT
Sacramento River Preservation Trust
Lucas RossMerz - Executive Director - Chico, CA
Sacramento Valley Conservancy
Aimee B. Rutledge - Executive Director - Sacramento, CA
San Andreas Land Conservancy
- Davenport, CA
San Benito Agricultural Land Trust
- Tres Pinos, CA
San Dieguito River Valley Conservancy
Trish Boaz - Executive Director - San Diego, CA
San Joaquin River Parkway and Conservation Trust
Dave Koehler - Executive Director - Fresno, CA
Santa Catalina Island Conservancy
Carlos de la Rosa - Chief of Conservation & Education - Long Beach, CA
Santa Clara River Watershed Conservancy
- Newhall, CA
Santa Lucia Conservancy
Christy Fischer - Executive Director - Carmel, CA
Santa Monica Mountains Trails Council
- Agoura Hills, CA
Save Mount Diablo
Ron Brown - Executive Director - Walnut Creek, CA
Save the Redwoods League
Ruskin Hartley - San Francisco, CA
Sempervirens Fund
Reed Holderman - Executive Director - Los Altos, CA
Sequoia Riverlands Trust
Sopac McCarthy Mulholland - Executive Director - Visalia, CA
Seven Generations Land Trust
- Berkeley, CA
Shasta Land Trust
Anne Murphy - Executive Director - Redding, CA
Silicon Valley Land Conservancy
Craige Edgerton - Executive Director - San Jose, CA
Siskiyou Land Trust
Kathleen Hitt - Conservation Director - Mount Shasta, CA
Southern Alberta Land Trust Society
Justin Thompson - Executive Director - High River, AB
Southern Oregon Land Conservancy
Diane Garcia - Executive Director - Ashland, OR
Sportsmen's National Land Trust
- Agawam, MA
Sutter Buttes Regional Land Trust
Coleen Morehead - Executive Director - Yuba City , CA
Tejon Ranch Conservancy
Bob Reid - President and CEO - Frazier Park, CA
Thames Talbot Land Trust
Suzanne McDonald - Executive Director - London, ON
The Garden Conservancy
- Cold Spring, NY
The Habitat Trust
Doug Doepke - President & Acting Executive Director - Pasadena, CA
The Land Conservancy
Cathy Armstrong - Executive Director - Victoria, BC
The Nature Conservancy, California Field Office
- San Francisco, CA
The Wilderness Land Trust
Reid Haughey - President - Basalt, CO
Thickson’s Woods Land Trust
Margaret Bain - President - Whitby, ON
Thousand Islands Watershed Land Trust
Marnie Ross - President - Lansdowne, ON
Tri-Valley Conservancy
Laurie Mercier - Executive Director - Livermore, CA
Truckee Donner Land Trust
Perry Norris - Executive Director - Truckee, CA
Ventura Hillsides Conservancy
Derek Poultney - Protection Coordinator - Ventura, CA
West Coast Islands Conservancy
Ron Pither - Mayne Island, BC
Wildlife Heritage Foundation
Patrick J. Shea, Ph.D. - Director/Executive Director - Lincoln, CA
Yolo Land Trust
Michele Clark - Executive Director - Woodland, CA
Lawyers
Aaron J. Foxworthy
Coblentz, Patch, Duffy & Bass LLP - Associate - San Francisco, CA
Abigail L. Ramsden
Conservation Partners - Associate Attorney - Traverse City, MI
Alan J. Titus
Robb and Ross - Mill Valley, CA
Alex M. Peltzer
Dooley, Herr, Peltzer & Richardson - Member - Visalia, CA
Alvin T. Levitt
Manatt, Phelps & Phillips, LLP - Partner - San Francisco, CA
Amy J. Bricker
Shute, Mihaly & Weinberger LLP - San Francisco, CA
Andrew C. Bell
Marten Law PLLC - San Francisco, CA
Andrew W. Schwartz
Shute, Mihaly & Weinberger LLP - San Francisco, CA
Ann Taylor Schwing
Best Best & Krieger, LLP - Of Counsel - Sacramento, CA
Barbara Detrich Gallagher
Spaulding McCullough & Tansil LLP - Of Counsel - Santa Rosa, CA
Barri Kaplan Bonapart
Bonapart & Associates - Sausalito, CA
Barry H. Epstein
Allen Matkins - San Francisco, CA
Bette B. Epstein
Reed Smith LLP - San Francisco, CA
Beverly J. Smith
Burnham Brown - Associate - Oakland, CA
Boutin Jones Inc.
- Woodland, CA
C. Jean Ryan
Sideman & Bancroft LLP - San Francisco, CA
Carolyn E. Henel
Roisman Henel LLP - Oakland, CA
Catherine J. Banti
Anderson Zeigler - Santa Rosa, CA
Charles M. Riffle
Aaron, Riechert, Carpol & Riffle, APC. - Shareholder, Attorney - Redwood City, CA
Christina Gallagher Nelson
Greene Radovsky Maloney Share & Hennigh LLP - Partner - San Francisco, CA
Christopher B. Johnson
- Attorney at Law - Pasadena, CA
Corey Brown
Resources Law Group, LLP - Sacramento, CA
Courtney Nash Gardner
Farella, Braun & Martel LLP - Associate - San Francisco, CA
Curtis Rindlisbacher
Perkins, Mann & Everett - Partner - Fresno, CA
D. Keith Bilter
Friedman, McCubbin, Spalding, Bilter, Roosevelt & Montgomery - San Francisco, CA
D. Steven Yahnian, JD, CPA, LLM
Yahnian Law Corporation - Attorney at Law - Visalia, CA
David A. Diamond
Hines Carr Diamond LLP - Napa, CA
David B. Gaw
Gaw Van Male - Managing Partner | Co-Founder - Napa, CA
David W. Scopp
Law Office of David W. Scopp - Monterey , CA
Deanna D. Lyon
Wendel, Rosen, Black & Dean LLP - Oakland, CA
Diane S. Greenberg
Jorgenson, Siegel, McClure & Flegel, LLP - Partner - Menlo Park, CA
Douglas C. Sands
Coblentz, Patch, Duffy & Bass LLP - Partner - San Francisco, CA
E. Clement Shute, Jr.
Shute, Mihaly & Weinberger LLP - Founding Partner - San Francisco, CA
Edward J. Corey, Jr.
Weintraub Tobin Chediak Coleman Grodin Law Corporation - Sacramento, CA
Eliot S. Nahigian
Coleman & Horowitt, LLP - Fresno, CA
Elizabeth A. Boettger Cannon
Plageman, Lund & Cannon LLP - Oakland, CA
Elizabeth M. Engh
Donahue Fitzgerald LLP - Partner - Walnut Creek, CA
Ellen A. Fred
Conservation Partners, Inc. - Principal, Attorney and Mediator - Traverse City, MI
Ellen I. Kahn
Partner - Sideman & Bancroft LLP - San Francisco, CA
Erik Dryburgh
Adler & Colvin - Principal - San Francisco, CA
Erin Chalmers
Shute, Mihaly & Weinberger LLP - San Francisco, CA
Ernest F. Der
Skootsky & Der LLP - San Francisco, CA
Fran M. Layton
Shute, Mihaly & Weinberger LLP - Partner - San Francisco, CA
Francis P. Lloyd
Horan Lloyd - Of Counsel - Carmel, CA
Gabriel M. B. Ross
Shute, Mihaly & Weinberger LLP - San Francisco, CA
Gene E. Pendergast, Jr.
Wilke, Fleury, Hoffelt, Gould & Birney, LLP - Sacramento, CA
Genevieve M. Moore
Bancroft & McAllister LLP - Partner - Larkspur, CA
George T. Argyris
Farella Braun & Martel LLP - Partner - San Francisco, CA
Giancarlo Estrada
Estrada Legal, PC - Phoenix, AZ
Heather M. Minner
Shute, Mihaly & Weinberger LLP - Associate - San Francisco, CA
Hogan & Stickel, Inc.
- Fort Bragg, CA
J. Ronald Hershberger
Thoits Law - Of Counsel - Los Altos, CA
Jaclyn H. Prange
Shute, Mihaly & Weinberger LLP - Environmental Law Fellow - San Francisco, CA
James L. Olmsted, Esq.
Conservation & Preservation Counsel, L.L.C. - Eugene, OR
James Lester Pierce
- Sacramento, CA
James M. Allen
Leland, Parachini, Steinberg, Matzger & Melnick, LLP - San Francisco, CA
James P. Walsh
Davis Wright Tremaine LLP - San Francisco, CA
Jan T. Perkins
Perkins, Mann & Everett - Partner - Fresno, CA
Janet L. Brewer
The Law Office of Janet L. Brewer - Palo Alto, CA
Jeanne MacCalden Kvale
Hathaway Law Firm - Ventura, CA
Jeffrey A. Jaech
Baker Manock & Jensen - Fresno, CA
Jeffrey S. Tachiki
The Tachiki Law Group - Oakland, CA
Jennifer Jordan McCall
Pillsbury Winthrop Shaw Pittman LLP - Partner - Palo Alto, CA
Jenny Loda
Law Office of Jenny Loda - Oakland, CA
Jill S. Dodd
Manatt, Phelps & Phillips, LLP - San Francisco, CA
Jo Marie Ometer
Noland, Hamerly, Etienne & Hoss - Monterey, CA
Joan A. LeBlanc
Lakin Spears, LLP - Palo Alto, CA
Joanna L. Orr
Ferguson Case Orr Paterson LLP - Ventura, CA
Jocelyn Garovoy Herbert
Resources Law Group, LLP - Sacramento, CA
John A. Hartog
Hartog & Baer - Orinda, CA
John L. McDonnell, Jr.
Reed Smith LLP - San Francisco, CA
John S. Reynard III, Esq., LL.M.
Anderson Reynard LLP - Partner - San Diego, CA
Jonas Kron
- Attorney at Law - Portland, OR
Jonathon Petty
Wright & Wright Attorneys at Law, Inc. - Attorney - Fresno, CA
Joseph C. Chrisman
Hathaway Law Firm - Ventura, CA
Judith V. Gordon
Grant & Gordon LLP - Palo Alto, CA
Judith Wright
Wright & Wright Attorneys at Law, Inc. - Attorney - Fresno, CA
Julie Turrini
Resources Law Group, LLP - Sacramento, CA
Kay U. Brooks
Weintraub Tobin Chediak Coleman Grodin Law Corporation - Shareholder - Sacramento, CA
Kenneth R. Hillier
Folger Levin LLP - San Francisco, CA
Kent W. Silvester
Boutin Jones Inc. - Shareholder - Sacramento, CA
Kirt F. Zeigler
Anderson Zeigler - SANTA ROSA, CA
Kristin Brainerd
Resources Law Group, LLP - Sacramento, CA
L. Stuart List
Boutin Jones Inc. - Shareholder - Sacramento, CA
Laudan S. Raissi
Coblentz, Patch, Duffy & Bass LLP - Partner - San Francisco, CA
Laura A. Schroeder
Schroeder Law Offices, PC - Portland, OR
Law Offices of Mark L. Ranft
Mark Ranft - Ukiah, CA
Leticia Martinez
Law Office of Leticia Martinez - Owner - Visalia, CA
Levon Sagatelyan
Berberian & Sagatelyan, Inc - Millbrae, CA
Linda C Roodhouse
Lombardi, Loper, & Conant LLP - Oakland, CA
Marc T. Campopiano
Latham & Watkins LLP - Partner - Costa Mesa, CA
Margaret M. Elliott
Anderson Zeigler - Santa Rosa, CA
Margaret M. Hand
Hand & Little, PC - Oakland, CA
MARGARET R. ROISMAN
Roisman Henel, LLP - Oakland, CA
Marilyn G. Kittleson
Anderson Zeigler - Santa Rosa, CA
Mark H. Johnson
Johnson Fantl & Kennifer LLP - Monterey, CA
Mark Lamken
Richards, Watson & Gershon - Of Counsel - Los Angeles, CA
Mary Catherine Doherty
Law Offices of Mary Catherine Doherty, A Professional Corporation - Santa Rosa, CA
Mary Scoonover
Resources Law Group - Sacramento, CA
Matthew D. Zinn
Shute, Mihaly & Weinberger LLP - Partner - San Francisco, CA
Matthew J. Bove
Coblentz, Patch, Duffy & Bass LLP - Partner - San Francisco, CA
McCarthy & Rubright, LLP
Steve McCarthy - Partner - Red Bluff, CA
Merswind Reyer
Resources Law Group, LLP - Sacramento, CA
Michael Gilfix
Gilfix & La Poll Associates LLP - Attorney/Principal - Palo Alto, CA
Michael Mantell
Resources Law Group - Sacramento, CA
Mike D. Maciel
Michael D. Maciel, a Law Corporation - Santa Rosa, CA
Monica Dell'Osso
Burnham Brown - Partner - Oakland, CA
Murray D. Feldman
Holland & Hart - Partner - Boise, ID
Myron G. Sugarman
Cooley LLP - Senior Counsel - San Francisco, CA
Neil F. Horton
Horton West & Chambers LLP - Oakland, CA
Nicholas C. Fantl
Johnson Fantl & Kennifer LLP - Monterey , CA
Nick Lucich
Helon & Manfredo, LLP - Fresno , CA
Nickolas P. Tooliatos
Randick O'Dea & Tooliatos LLP - Pleasanton, CA
Osa L. Wolff
Shute, Mihaly & Weinberger LLP - Partner - San Francisco, CA
Pamela Asselmeier
Law Office of Pamela J. Asselmeier - Petaluma, CA
Peter F. Windrem
Windrem Law Firm - Lakeport, CA
Peter S. Myers
Myers Urbatsch P.C. - San Francisco, CA
Philip A. Robb
Robb and Ross - Mill Valley, CA
Philip B. Feldman
Coblentz, Patch, Duffy & Bass LLP - San Francisco, CA
Philip F. Spalding
Friedman McCubbin Spalding Bilter Roosevelt & Montgomery APC - San Francisco, CA
Philip Flanigan
The Law Offices of Philip M. Flanigan - Fresno, CA
Provencher and Flatt, LLP
Rachel Mansfield-Howlett - Santa Rosa, CA
R. Dale Ginter
Downey Brand LLP - Partner - Sacramento, CA
Rachel B. Hooper
Shute, Mihaly & Weinberger LLP - Managing Partner - San Francisco, CA
Randy Long
Law Offices of Randy M. Long - Reedley, CA
Raymond G. Ellis
Orrick, Herrington & Sutcliffe LLP - Senior Counsel - San Francisco, CA
Rebecca Hardesty
- Boise, ID
Rebeccah B. Miller
Lakin Spears, LLP - Palo Alto, CA
Renee M. Gabbard
Bryan Cave, LLP - Partner - Irvine, CA
Richard L. Ehrman
Thoits Law - Los Altos, CA
Richard M. Glick
Davis Wright Tremaine LLP - Portland, OR
Richard S. Kinyon
Shartsis Friese LLP - San Francisco, CA
Richard S. Taylor
Shute, Mihaly & Weinberger LLP - Partner - San Francisco, CA
Robert 'Perl' Perlmutter
Shute, Mihaly & Weinberger LLP - Partner - San Francisco, CA
Robert L. Sullivan, Jr.
McCormick Barstow LLP - Of Counsel - Fresno, CA
Robert M. Honea
Hardin, Jesson & Terry, PLC - Member - Fort Smith, AR
Robert N. Grant
Grant & Gordon - Palo Alto, CA
Robert S. Wright
Wright & Wright Attorneys at Law, Inc. - Attorney - Fresno, CA
Robin Jepsen
Law Office of Robin Jepsen - Monterey , CA
Robin L. Klomparens
Wagner Kirkman Blaine Klomparens & Youmans LLP - Partner - Mather, CA
Roger W. Poyner
Poyner & Poyner LLP - Los Gatos, CA
Ronald A. VandenBerg
Lakin Spears, LLP - Palo Alto, CA
Sara Clark
Shute, Mihaly & Weinberger LLP - Environmental Law Fellow - San Francisco, CA
Scott A. Sommer
Pollsbury Winthrop Shaw Pittman LLP - San Francisco, CA
Sean R. Kenney
Myers Kenney P.C. - San Francisco, CA
Stan O. Van Vleck
Downey Brand LLP - Partner - Sacramento, CA
Sterling L. Ross, Jr.
Robb & Ross - Mill Valley, CA
Stevan N. Luzaich
Corey, Luzaich, de Ghetaldi, Nastari & Riddle LLP - Partner - Millbrae, CA
Steven D. Anderson
Anderson Yazdi Hwang Minton + Horn LLP - Partner - Burlingame, CA
Susan E. Kaye
Kaye Moser Heirbaum LLP - Founding Partner - San Francisco, CA
Susannah T. French
Shute, Mihaly & Weinberger LLP - San Francisco, CA
Tamara S. Galanter
Shute, Mihaly and Weinberger LLP - Partner - San Francisco, CA
Therese Ure
Schroeder Law Offices, PC - Portland, OR
Thomas J. Stikker
Dudnick Detwiler Rivin & Stikker LLP - Partner - San Francisco, CA
Thomas L. McKenzie, JD, RFC
McKenzie Legal & Financial - Attorney/Financial Advisor - Los Alamitos, CA
Trevor L. Stapleton
Wilke, Fleury, Hoffelt, Gould & Birney - Partner - Sacramento, CA
Virginia Palmer
Wendel, Rosen, Black & Dean LLP - Attorney - Oakland, CA
Wilfrid F. Roberge, Jr.
Donahue Fitzgerald LLP - Of Counsel - Walnut Creek, CA
William B. Smith
Ferguson Case Orr Paterson LLP - Ventura, CA
William H. Coleman
Coleman & Horowitt LLP - Partner - Fresno, CA
William H. Plageman, Jr.
Plageman, Lund & Cannon LLP - Retired Partner (senior counsel) - Oakland, CA
William Hutton
Coblentz, Patch, Duffy & Bass LLP - San Francisco, CA
William J. White
Shute, Mihaly & Weinberger LLP - Partner - San Francisco, CA
Winter King
Shute, Mihaly & Weinberger LLP - Partner - San Francisco, CA
Wm. Lanier Thomas, J.D.
Lang, Richert, and Patch - Attorney - Fresno, CA
Natural Resource Law Attorneys
Abigail L. Ramsden
Conservation Partners - Associate Attorney - Traverse City, MI
Andrew C. Bell
Marten Law PLLC - San Francisco, CA
Arielle O. Harris
Downey Brand LLP - Associate - San Francisco, CA
Barri Kaplan Bonapart
Bonapart & Associates - Sausalito, CA
Barry H. Epstein
Allen Matkins - San Francisco, CA
Bradley Raffle
Conservation Capital - CEO - Eugene, OR
Chris Beale
Resources Law Group, LLP - Sacramento, CA
Corey Brown
Resources Law Group, LLP - Sacramento, CA
Donovan C. Collier
Gresham Savage Nolan & Tilden, PC - San Bernardino, CA
Elizabeth Wroblicka
Land Conservation Associates - Northampton , MA
Endangered Species Law and Policy Group
Nossaman LLP - Los Angeles, CA
G. Braiden Chadwick
Downey Brand LLP - Partner - Sacramento, CA
Husch Blackwell LLP
James M. Ash - Kansas City, MO
James F. King
Mannon, King and Johnson - Ukiah, CA
James Lester Pierce
- Sacramento, CA
James P. Moorhead
Moorhead Law Group, LLC - Founder and Principal - Chicago, IL
James P. Walsh
Davis Wright Tremaine LLP - San Francisco, CA
Jenny Loda
Law Office of Jenny Loda - Oakland, CA
Jocelyn Garovoy Herbert
Resources Law Group, LLP - Sacramento, CA
Julie Turrini
Resources Law Group, LLP - Sacramento, CA
Kevin Randolph
Gresham Savage Nolan & Tilden, PC - San Bernardino, CA
Kim Bick
Bick Law LLP - Partner - Newport Beach, CA
Kristin Brainerd
Resources Law Group, LLP - Sacramento, CA
Laura A. Schroeder
Schroeder Law Offices, PC - Portland, OR
M. Reed Hopper
Pacific Legal Foundation - Principal Attorney, National Litigation Center - Sacramento, CA
Marc T. Campopiano
Latham & Watkins LLP - Partner - Costa Mesa, CA
Mark A. Ostoich
Gresham Savage Nolan & Tilden, PC - San Bernardino, CA
Mary Scoonover
Resources Law Group - Sacramento, CA
Merswind Reyer
Resources Law Group, LLP - Sacramento, CA
Michael Mantell
Resources Law Group - Sacramento, CA
Murray D. Feldman
Holland & Hart - Partner - Boise, ID
Partnership for Conservation
Randy Bampfield - Co-Chair- Legal Committee - Washington, DC
Patrick G. Mitchell
Downey Brand LLP - Partner - Roseville, CA
Richard M. Glick
Davis Wright Tremaine LLP - Portland, OR
Sarah Rockwell
Kaplan Kirsch & Rockwell LLP - Partner - Denver, CO
Stefan Nagel
Law Office of Stephen J. Small, Esq., P.C. - Newton, MA
Therese Ure
Schroeder Law Offices, PC - Portland, OR
State Funding / Technical Resources
Biological Control Program
Mike Pitcairn - Program Manager - Sacramento, CA
CalFire Resource Management
- Sacramento, CA
California Certified Farmers Market Program
- Sacramento, CA
California Department of Conservation
John Lowrie - Sacramento, CA
California Department of Water Resources
- Sacramento, CA
California Farmland Conservation Program (Williamson Act)
John Lowrie - Division of Land Resource Protection - Sacramento, CA
California Forest Improvement Program
Jeffrey Calvert, Forestry Assistance - California Department of Forestry & Fire Protection - Sacramento, CA
California Forest Legacy Program
Jeff Calvert, Forest Stewardship Program Manager - California Dept. of Forestry & Fire Protection - Sacramento, CA
California Invasive Species Program
Habitat Conservation Planning Branch - California Department of Fish and Wildlife - Sacramento, CA
California Land Acquisition Program
Wildlife Conservation Board - Sacramento, CA
California Landowner Incentive Program
Heidi West - Sacramento, CA
California Noxious Weed Information Program
Dr. Dean KelchCA
California Public Access Program
- Wildlife Conservation Board - Sacramento, CA
California Rangeland, Grazing Land and Grassland Protection Program
John P. Donnelly - Executive Director, Wildlife Conservation Board - Sacramento, CA
California Riparian Habitat Conservation Program
Wildlife Conservation Board - Sacramento, CA
California Waterfowl Habitat Program
CA Dept of Fish and Wildlife - Sacramento, CA
California Watershed Program
- Sacramento, CA
Center for Invasive Species Management
Liz Galli-Noble - Director - Bozeman, MT
Center for Invasive Species Research
Mark Hoddle - Director of Center for Invasive Species Research, Extension Specialist - Riverside, CA
Central Valley Project Improvement Act (CVPIA) Habitat Restoration Program (HRP)
DOI Bureau of Reclamation - Sacramento, CA
Coho Salmon Habitat Enhancement Leading to Preservation Act (Coho HELP Act)
CDFW Fisheries Branch - Sacramento, CA
Division of Marketing Services
CA Department of Food and Agriculture - Sacramento, CA
Ecosystem Restoration on Agricultural Lands
Wildlife Conservation Board - Sacramento, CA
Ecosystem Restoration Program
CDFW Water Branch - Sacramento, CA
Farm and Ranch Solid Waste Cleanup and Abatement Grant
CalRecycleCA
Farmland Mapping and Monitoring Program
- Sacramento, CA
Fisheries Restoration Grant Program
CA Department of Fish and Wildlife - Sacramento, CA
Forest Conservation Program
Wildlife Conservation Board - Sacramento, CA
Habitat Enhancement and Restoration Program (General)
Wildlife Conservation Board - Sacramento, CA
Inland Wetland Conservation Program
Wildlife Conservation Board - Sacramento, CA
Keep Me Wild
California Department of Fish and Game - Sacramento, CA
LandSmart
Sonoma RCD - Santa Rosa, CA
Oak Woodlands Conservation Program
Wildlife Conservation Board - Sacramento, CA
Permanent Wetland Easement Program
Heidi West - Lead Coordinator - Comprehensive Wetland Habitat Program - Sacramento, CA
Prairie Grouse Partners
Ralph Rogers - Executive Director of the North American Grouse Partnership - Waverly, NE
Private Lands Wildlife Habitat Enhancement and Management Program (PLM)
CDFW Wildlife Branch - Sacramento, CA
Shared Habitat Alliance for Recreational Enhancement (SHARE) Program
Victoria Barr - Sacramento, CA
Sustainable Agricultural Lands Conservation Program
California Department of Conservation - Division of Land Resource Protection - Sacramento, CA
The Environmental Enhancement And Mitigation Program
CA Natural Resources Agency - Sacramento, CA
Timberland Conservation Program
CDFW - Sacramento, CA
Tax Advisors
D. Steven Yahnian, JD, CPA, LLM
Yahnian Law Corporation - Attorney at Law - Visalia, CA
Jason B. Stinson, CCIM
Commercial Realty Services of Alabama, LLC - Managing Member & Principal - Gadsden, AL
John M. Harman
Roadstead LTD. - Managing Director - Charleston, SC
R. Kevin Hinton, CPA
Wiebe Hinton Hambalek, LLP - Fresno, CA
Robert L. Wiebe, CPA
Wiebe Hinton Hambalek, LLP - Fresno, CA
The Simple Dollar
Trent Ham - Founder & ContributorIA
Water Street Solutions
- Peoria, IL
Wm. Lanier Thomas, J.D.
Lang, Richert, and Patch - Attorney - Fresno, CA
Tax Credit Brokers
Foss & Company
Tax Credit Specialists - San Francisco, CA
Tax Credit Connection, Inc.
Ariel Steele, Owner - Longmont, CO

 Succession Planning

   
Articles on Succession Planning
Land Link: Connecting retiring landowners and beginning farmers to keep agriculture alive
By:

Land Link is a valuable program that connects beginning farmers with retiring landowners to faciliate farm transfers. UPDATE: The Land Link Program was retired in 2016 and will be replaced by the Hank Rohling Land Legacy Program.

pdf Multi-Generational Ownership and Planning for Family Owned Properties
By:

The paper explains many of the common legal tools used by families to manage and/or transfer family lands, and gives a very good overview of the expectations and considerations families will face throughout the process.

Forever Donation
By:

A landowner recently asked us: What is the best way to ensure that the land I donate is not sold? We put the question to the land trust community and it generated quite a bit of activity on the land trust listserv.

pdf Estate Planning for Forest Landowners: What Will Become of Your Timberland?
By:

The purpose of this book is to provide guidelines and assistance to nonindustrial private  forest owners and the legal, tax, financial, insurance, and forestry professionals who serve  them on the application of estate planning techniques to forest properties.

Farm Succession plan important piece of the puzzle
By:

Designing a succession plan for your farm is important in protecting the assets that you've worked so long and hard to acquire.

pdf Guardianship and Conservatorships
By:

One of a parent’s greatest fears involves what will happen to his or her minor children in the event of the parent’s premature death or incapacity.

Federal Reforestation Deduction and Amortization

Qualified reforestation expenditures (or afforestation in the case of planting or seeding nonforested land) paid or incurred in a tax year to a maximum of $10,000 per qualified timber property (QTP) can be immediately deducted by all taxpayers, except trusts.

pdf REITs and Timber Taxation
By:

A real estate investment trust (REIT) is a special tax entity investing in real estate (such as shopping malls, apartments, and timberland).

Like-Kind Exchanges of Conservation Easements
By:

Certain individuals who own land with significant conservation value, for example landowners of wildlife habitat or open space, can preserve the character of their land, obtain additional property, and defer taxes on the transaction, all at the same time.

What is a Like Kind Exchange?
By:

Internal Revenue Code section 1031 establishes the rules for like-kind exchanges. This is a tool that can be used by private landowners to defer real estate transfer taxes by exchanging one piece of property for another.

Year End Exchanges
By:

Like-kind exchanges that commence in one tax year and end in a subsequent tax year are sometimes called Year End Exchanges. Year End Exchanges contain some unique benefits and some hidden pitfalls.

Qualified Intermediaries
By:

A qualified intermediary (QI) is a neutral party who may assist a landowner in facilitating a like-kind exchange. The QI enters into a written agreement, known as the exchange agreement, with the landowner.

Succession Planning Organizations & Professionals
There are 355 resources serving Napa County in the following categories:
map itMap of Succession Planning Organizations & Professionals serving Napa County
Conservation Real Estate
Bill Martin
TRI Outdoor Properties - Conservation Lands Specialist - Rocklin, CA
California Outdoor Properties
Todd Renfrew - Broker & Owner - Vacaville, CA
CeCe & Robin Short
- California Outdoor Properties - Napa, CA
David Olson
Conservation Earth Consulting - Conservation & Restoration Expert - Burbank, CA
Debra Geiler
Conservation Land Group - Sausalito, CA
Kevin Knowles
Conservation Land Group, Inc - Sausalito, CA
Markus B Niebanck, PG
Amicus Environmental Consulting - Principal - Oakland, CA
Marty Renfrew
California Outdoor Properties - Real Estate Agent - Vacaville, CA
Olen Zirkle
TRI Outdoor Properties - Conservation Lands Specialist - Rocklin, CA
Royce Worden
California Outdoor Properties - Real Estate Agent - Vacaville, CA
Todd Dye
California Outdoor Properties - Real Estate Agent - Vacaville, CA
Estate Planners
California FarmLink
- Santa Cruz, CA
Cambyses Capital
Steven J Roy - Chief Operating Officer - Toluca Lake, CA
Christina Gallagher Nelson
Greene Radovsky Maloney Share & Hennigh LLP - Partner - San Francisco, CA
Christopher B. Johnson
- Attorney at Law - Pasadena, CA
Curtis Rindlisbacher
Perkins, Mann & Everett - Partner - Fresno, CA
D. Keith Bilter
Friedman, McCubbin, Spalding, Bilter, Roosevelt & Montgomery - San Francisco, CA
D. Steven Yahnian, JD, CPA, LLM
Yahnian Law Corporation - Attorney at Law - Visalia, CA
David A. Diamond
Hines Carr Diamond LLP - Napa, CA
Dennis A. Fordham
- Lakeport, CA
Ellen I. Kahn
Partner - Sideman & Bancroft LLP - San Francisco, CA
Giancarlo Estrada
Estrada Legal, PC - Phoenix, AZ
Jan T. Perkins
Perkins, Mann & Everett - Partner - Fresno, CA
Janet L. Brewer
The Law Office of Janet L. Brewer - Palo Alto, CA
Jonathon Petty
Wright & Wright Attorneys at Law, Inc. - Attorney - Fresno, CA
Judith Wright
Wright & Wright Attorneys at Law, Inc. - Attorney - Fresno, CA
Kent W. Silvester
Boutin Jones Inc. - Shareholder - Sacramento, CA
L. Stuart List
Boutin Jones Inc. - Shareholder - Sacramento, CA
Legacy by Design
Kevin Spafford, CFP® - Founder - Yuba, CA
Leticia Martinez
Law Office of Leticia Martinez - Owner - Visalia, CA
MARGARET R. ROISMAN
Roisman Henel, LLP - Oakland, CA
McCarthy & Rubright, LLP
Steve McCarthy - Partner - Red Bluff, CA
Philip A. Robb
Robb and Ross - Mill Valley, CA
Philip Flanigan
The Law Offices of Philip M. Flanigan - Fresno, CA
Randy Long
Law Offices of Randy M. Long - Reedley, CA
Renee M. Gabbard
Bryan Cave, LLP - Partner - Irvine, CA
Robert L. Wiebe, CPA
Wiebe Hinton Hambalek, LLP - Fresno, CA
Robert S. Wright
Wright & Wright Attorneys at Law, Inc. - Attorney - Fresno, CA
Thomas Hogan
Thomas Hogan Law Office - Attorney - Pleasanton, CA
Virginia Palmer
Wendel, Rosen, Black & Dean LLP - Attorney - Oakland, CA
Wm. Lanier Thomas, J.D.
Lang, Richert, and Patch - Attorney - Fresno, CA
Estate Planning Attorneys
Alan J. Titus
Robb and Ross - Mill Valley, CA
Alvin T. Levitt
Manatt, Phelps & Phillips, LLP - Partner - San Francisco, CA
Barbara Detrich Gallagher
Spaulding McCullough & Tansil LLP - Of Counsel - Santa Rosa, CA
Bette B. Epstein
Reed Smith LLP - San Francisco, CA
Beverly J. Smith
Burnham Brown - Associate - Oakland, CA
Brian F. Simas
Kirk & Simas - Santa Maria, CA
C. Jean Ryan
Sideman & Bancroft LLP - San Francisco, CA
Cameron L. Hess, Esq., C.P.A.
Wagner Kirkman Blaine Kloparens & Youmans LLP - Partner - Mather, CA
Carolyn E. Henel
Roisman Henel LLP - Oakland, CA
Catherine J. Banti
Anderson Zeigler - Santa Rosa, CA
Charles Des Roches
Noland Hamerly Etienne & Hoss - Salinas, CA
Charles M. Riffle
Aaron, Riechert, Carpol & Riffle, APC. - Shareholder, Attorney - Redwood City, CA
Danielle R. Moyer
Downey Brand LLP - Counsel - Sacramento, CA
David Anderson
Anderson Reynard LLP - Partner - San Diego, CA
David B. Gaw
Gaw Van Male - Managing Partner | Co-Founder - Napa, CA
David W. Baer
Hartog, Baer & Hand - Orinda, CA
David W. Scopp
Law Office of David W. Scopp - Monterey , CA
Deanna D. Lyon
Wendel, Rosen, Black & Dean LLP - Oakland, CA
Diane S. Greenberg
Jorgenson, Siegel, McClure & Flegel, LLP - Partner - Menlo Park, CA
Donald J. Mccubbin
Friedman, Mccubbin, Spalding, Bilter, - San Francisco, CA
Donna L. Courville
Boutin Jones Inc. - Of Counsel - Sacramento, CA
Edward J. Corey, Jr.
Weintraub Tobin Chediak Coleman Grodin Law Corporation - Sacramento, CA
Eliot S. Nahigian
Coleman & Horowitt, LLP - Fresno, CA
Elizabeth A. Boettger Cannon
Plageman, Lund & Cannon LLP - Oakland, CA
Elizabeth M. Engh
Donahue Fitzgerald LLP - Partner - Walnut Creek, CA
Eric L. Laurence
Campbell & Wells, P.A. - Albuquerque, NM
Erik Dryburgh
Adler & Colvin - Principal - San Francisco, CA
Ernest F. Der
Skootsky & Der LLP - San Francisco, CA
Francis P. Lloyd
Horan Lloyd - Of Counsel - Carmel, CA
Gene E. Pendergast, Jr.
Wilke, Fleury, Hoffelt, Gould & Birney, LLP - Sacramento, CA
Genevieve M. Moore
Bancroft & McAllister LLP - Partner - Larkspur, CA
George F. Montgomery Ii
Friedman, Mccubbin, Spalding, Bilter, - San Francisco, CA
George T. Argyris
Farella Braun & Martel LLP - Partner - San Francisco, CA
Gina L. Lera
Downey Brand LLP - Partner - Sacramento, CA
Hogan & Stickel, Inc.
- Fort Bragg, CA
Husch Blackwell LLP
James M. Ash - Kansas City, MO
J. Ronald Hershberger
Thoits Law - Of Counsel - Los Altos, CA
James F. King
Mannon, King and Johnson - Ukiah, CA
James Leet
Boutin Jones Inc. - Shareholder - Sacramento, CA
James M. Allen
Leland, Parachini, Steinberg, Matzger & Melnick, LLP - San Francisco, CA
Jeffer Mangels Butler & Mitchell
- Los Angeles, CA
Jeffrey A. Jaech
Baker Manock & Jensen - Fresno, CA
Jeffrey S. Tachiki
The Tachiki Law Group - Oakland, CA
Jennifer Jordan McCall
Pillsbury Winthrop Shaw Pittman LLP - Partner - Palo Alto, CA
Jill S. Dodd
Manatt, Phelps & Phillips, LLP - San Francisco, CA
Jo Marie Ometer
Noland, Hamerly, Etienne & Hoss - Monterey, CA
Joan A. LeBlanc
Lakin Spears, LLP - Palo Alto, CA
John A. Hartog
Hartog & Baer - Orinda, CA
John L. McDonnell, Jr.
Reed Smith LLP - San Francisco, CA
Judith V. Gordon
Grant & Gordon LLP - Palo Alto, CA
Kay U. Brooks
Weintraub Tobin Chediak Coleman Grodin Law Corporation - Shareholder - Sacramento, CA
Kelly F. Tiberini
Downey Brand LLP - Associate - Sacramento, CA
Kenneth A. Baldwin
McCormick Barstow LLP - Fresno, CA
Kenneth R. Hillier
Folger Levin LLP - San Francisco, CA
Kirt F. Zeigler
Anderson Zeigler - SANTA ROSA, CA
Kristin Canfield Derr, Esq.
Anderson Reynard LLP - Partner - San Diego, CA
Kristin M. DeMaria
Mallery & DeMaria - Monterey, CA
Law Offices of Mark L. Ranft
Mark Ranft - Ukiah, CA
Levon Sagatelyan
Berberian & Sagatelyan, Inc - Millbrae, CA
Linda C Roodhouse
Lombardi, Loper, & Conant LLP - Oakland, CA
Margaret M. Elliott
Anderson Zeigler - Santa Rosa, CA
Margaret M. Hand
Hand & Little, PC - Oakland, CA
Marilyn G. Kittleson
Anderson Zeigler - Santa Rosa, CA
Mark H. Johnson
Johnson Fantl & Kennifer LLP - Monterey, CA
Mary Catherine Doherty
Law Offices of Mary Catherine Doherty, A Professional Corporation - Santa Rosa, CA
McCarthy & Rubright
Emily Jackson - Red Bluff, CA
McCarthy & Rubright, LLP
Scott E. Rubright - Red Bluff, CA
Michael Gilfix
Gilfix & La Poll Associates LLP - Attorney/Principal - Palo Alto, CA
Mike D. Maciel
Michael D. Maciel, a Law Corporation - Santa Rosa, CA
Monica Dell'Osso
Burnham Brown - Partner - Oakland, CA
Morgan W. Alley
Dunton, Simmons & Dunton, L.L.P. - White Stone, VA
Myron G. Sugarman
Cooley LLP - Senior Counsel - San Francisco, CA
Neil F. Horton
Horton West & Chambers LLP - Oakland, CA
Nicholas C. Fantl
Johnson Fantl & Kennifer LLP - Monterey , CA
Nick Lucich
Helon & Manfredo, LLP - Fresno , CA
Nickolas P. Tooliatos
Randick O'Dea & Tooliatos LLP - Pleasanton, CA
Noland Hamerly Etienne & Hoss
Gilroy Office - Gilroy, CA
Noland Hamerly Etienne & Hoss
King City Office - King City, CA
Noland, Hamerly, Etienne & Hoss
Salinas Office - Salinas, CA
Peter S. Myers
Myers Urbatsch P.C. - San Francisco, CA
Philip B. Feldman
Coblentz, Patch, Duffy & Bass LLP - San Francisco, CA
Philip F. Spalding
Friedman McCubbin Spalding Bilter Roosevelt & Montgomery APC - San Francisco, CA
Raymond G. Ellis
Orrick, Herrington & Sutcliffe LLP - Senior Counsel - San Francisco, CA
Rebeccah B. Miller
Lakin Spears, LLP - Palo Alto, CA
Richard L. Ehrman
Thoits Law - Los Altos, CA
Richard S. Kinyon
Shartsis Friese LLP - San Francisco, CA
Robert L. Sullivan, Jr.
McCormick Barstow LLP - Of Counsel - Fresno, CA
Robert N. Grant
Grant & Gordon - Palo Alto, CA
Robin L. Klomparens
Wagner Kirkman Blaine Klomparens & Youmans LLP - Partner - Mather, CA
Roger W. Poyner
Poyner & Poyner LLP - Los Gatos, CA
Ronald A. VandenBerg
Lakin Spears, LLP - Palo Alto, CA
Scott W. Wall
Andre, Morris & Buttery - San Luis Obispo, CA
Sean R. Kenney
Myers Kenney P.C. - San Francisco, CA
Silvio Reggiardo III
Downey Brand LLP - Partner - Sacramento, CA
Simon Sidamon-Eristof
Kalbian Hagerty LLP - of Counsel - Washington, DC
Stephen F. Johnson
Mannon, King and Johnson - Ukiah, CA
Sterling L. Ross, Jr.
Robb & Ross - Mill Valley, CA
Stevan N. Luzaich
Corey, Luzaich, de Ghetaldi, Nastari & Riddle LLP - Partner - Millbrae, CA
Steven D. Anderson
Anderson Yazdi Hwang Minton + Horn LLP - Partner - Burlingame, CA
Susan E. Kaye
Kaye Moser Heirbaum LLP - Founding Partner - San Francisco, CA
Terry M. Mallery
Mallery & DeMaria - Monterey, CA
Thomas J. Stikker
Dudnick Detwiler Rivin & Stikker LLP - Partner - San Francisco, CA
Thomas L. McKenzie, JD, RFC
McKenzie Legal & Financial - Attorney/Financial Advisor - Los Alamitos, CA
W.F. Docker
McCormick Barstow LLP - Fresno, CA
Wilfrid F. Roberge, Jr.
Donahue Fitzgerald LLP - Of Counsel - Walnut Creek, CA
William H. Coleman
Coleman & Horowitt LLP - Partner - Fresno, CA
William H. Plageman, Jr.
Plageman, Lund & Cannon LLP - Retired Partner (senior counsel) - Oakland, CA
Zachary Price
Johnson Fantl & Kennifer LLP - Monterey, CA
Financial Planners
Jonathon Petty
Wright & Wright Attorneys at Law, Inc. - Attorney - Fresno, CA
Judith L Branch
Financial Advisor - Merrill Lynch - Boise, ID
Judith Wright
Wright & Wright Attorneys at Law, Inc. - Attorney - Fresno, CA
R. Dale Ginter
Downey Brand LLP - Partner - Sacramento, CA
Robert S. Wright
Wright & Wright Attorneys at Law, Inc. - Attorney - Fresno, CA
Thomas L. McKenzie, JD, RFC
McKenzie Legal & Financial - Attorney/Financial Advisor - Los Alamitos, CA
Wm. Lanier Thomas, J.D.
Lang, Richert, and Patch - Attorney - Fresno, CA
Investment Advisers / CPAs
Burr Pilger Mayer
- Walnut Creek, CA
Burr Pilger Mayer
- East Palo Alto, CA
Burr Pilger Mayer
- Santa Rosa, CA
Burr Pilger Mayer
- San Jose, CA
Burr, Pilger, Mayer
- San Francisco, CA
Christine L. Bettencourt
Noell Agnew & Morse, LLP - Visalia, CA
Debra M. Agnew
Noell Agnew & Morse, LLP - Visalia, CA
Frank Hambalek, Jr., CPA
Wiebe Hinton Hambalek, LLP - Fresno, CA
John M. Harman
Roadstead LTD. - Managing Director - Charleston, SC
Kevin A. Noell
Noell Agnew & Morse, LLP - Visalia, CA
Marthea V. Noell
Noell Agnew & Morse LLP - Visalia, CA
R. Kevin Hinton, CPA
Wiebe Hinton Hambalek, LLP - Fresno, CA
Robert L. Wiebe, CPA
Wiebe Hinton Hambalek, LLP - Fresno, CA
Land Trusts
Access Fund
Jim Chase - Operations Director - Boulder, CO
American Farmland Trust
- Washington, DC
Antelope Valley Conservancy
Wendy Reed, MPA - President - Quartz Hill, CA
Anza-Borrego Foundation
- Borrego Springs, CA
Brentwood Agricultural Land Trust
Kathryn Lyddan - Executive Director - Brentwood, CA
California Council of Land Trusts
Ane Deister - Executive Director - Sacramento, CA
California Rangeland Trust
Nita Vail - Executive Director - Sacramento, CA
Caspar Community
- Caspar, CA
Cayucos Land Conservancy
- Cayucos, CA
Central Valley Farmland Trust
William Martin - Executive Director - Elk Grove, CA
Claremont Wildlands Conservancy
- Claremont, CA
Coachella Valley Mountains Conservancy
Jim R. Karpiak - Executive Director - Palm Desert, CA
Coastal Land Trust
Rixanne Wehren - Albion, CA
Couchiching Conservancy
Mark Bisset - Executive Director - Orillia, ON
Crafton Hills Open Space Conservancy
- Yucaipa, CA
Desert Tortoise Preserve Committee, Inc.
Jillian Estrada - Preserve Manager and Conservation Coordinator - Riverside, CA
Eastern Sierra Land Trust
Kay Ogden - Executive Director - Bishop , CA
El Moro Elfin Forest
- Los Osos, CA
El Rio Reyes Conservation Trust
- Reedley, CA
Elkhorn Slough Foundation
- Moss Landing, CA
Escondido Creek Conservancy
Geoffrey D. Smith, MA - Executive Director - Escondido, CA
Feather River Land Trust
Paul Hardy - Executive Director - Quincy, CA
Foundation for the Preservation of the Santa Susana Mountains
- Chatsworth, CA
Friends of the Desert Mountains
Debra Sutley - Executive Director - Palm Desert, CA
Friends of the Dunes
Pete Bidigare - Executive Director - Arcata, CA
Friends of the Fiscalini Ranch Preserve
- Cambria, CA
Golden State Land Conservancy
Bob Whitney - President - Willits, CA
Great Basin Land and Water Trust
- San Francisco, CA
Huntington Beach Wetlands Conservancy
- Huntington Beach, CA
Inland Mendocino County Land Trust
- Ukiah, CA
Iron Mountain Conservancy
- Ramona, CA
Jacoby Creek Land Trust
- Bayside, CA
John Muir Land Trust
Linus Eukel - Executive Director - Martinez, CA
Kern River Valley Heritage Foundation
Tom Anderson - Principal - Lake Isabella, CA
Laguna Canyon Foundation
- Laguna Beach, CA
Laguna de Santa Rosa Foundation
David Bannister - Executive Director - Santa Rosa, CA
Laguna Greenbelt, Inc.
- Laguna Beach, CA
Lake County Land Trust
Catherine Koehler - Executive Director - Lower Lake, CA
Lakeside's River Park Conservancy
- Lakeside, CA
Land Trust of Napa County
Theresa Andrews - Administrative Director - Napa, CA
Land Trust of Santa Cruz County
Terry Corwin - President & CEO - Santa Cruz, CA
Lassen Land and Trails Trust
- Susanville, CA
Lompico Watershed Conservancy
- Felton, CA
Marin Open Space Trust
Bill Long - Chair - San Rafael, CA
Mattole Restoration Council
Cassie Pinnell - Executive Director - Petrolia, CA
McKinleyville Land Trust
Nancy Correll - President - McKinleyville, CA
Mendocino Agricultural Land Trust
Ann Cole - Executive Director - Fort Bragg, CA
Midcoast Park Lands, Inc.
- El Granada, CA
Midpeninsula Regional Open Space District
Steve Abbors - General Manager - Los Altos, CA
Mill Creek Watershed Conservancy
CA
Mountain Meadows Conservancy
- Westwood, CA
Mountains Restoration Trust
Debbie Sharpton - Executive Director - Calabasas, CA
Nature Trust of the Santa Monica Mountains
Peter Ireland - President - Malibu, CA
Nevada County Land Trust
Marty Coleman-Hunt - Executive Director - Grass Valley, CA
North American Land Trust
Karen Mazza - Director of Conservation Easements - Chadds Ford, PA
North Delta Conservancy
Robert Jones - President - Walnut Grove, CA
Northcoast Regional Land Trust
Lindsay Magnuson - Executive Director - Bayside, CA
Northern California Regional Land Trust
John W. Hunt - Executive Director - Chico, CA
Northern Sierra Partnership
Lucy Blake - President - San Francisco, CA
Ojai Valley Land Conservancy
Greg Gamble - Executive Director - Ojai, CA
Pacific Forest Trust
Laurie A. Wayburn - President and co-CEO - San Francisco, CA
Pacifica Land Trust
- Pacifica, CA
Placer Land Trust
Jeff Darlington - Executive Director - Auburn, CA
Quail Ridge Wilderness Conservancy
- Davis, CA
Redlands Conservancy
Sherli Leonard - Executive Director - Redlands, CA
Redwood Coast Land Conservancy
Linda Bell - Executive Director - Gualala, CA
Riverside Land Conservancy
Gail Egenes - Executive Director - Riverside, CA
Rocky Mountain Elk Foundation
- Missoula, MT
Sacramento River Preservation Trust
Lucas RossMerz - Executive Director - Chico, CA
Sacramento Valley Conservancy
Aimee B. Rutledge - Executive Director - Sacramento, CA
San Andreas Land Conservancy
- Davenport, CA
San Benito Agricultural Land Trust
- Tres Pinos, CA
San Dieguito River Valley Conservancy
Trish Boaz - Executive Director - San Diego, CA
San Joaquin River Parkway and Conservation Trust
Dave Koehler - Executive Director - Fresno, CA
Santa Catalina Island Conservancy
Carlos de la Rosa - Chief of Conservation & Education - Long Beach, CA
Santa Clara River Watershed Conservancy
- Newhall, CA
Santa Lucia Conservancy
Christy Fischer - Executive Director - Carmel, CA
Santa Monica Mountains Trails Council
- Agoura Hills, CA
Save Mount Diablo
Ron Brown - Executive Director - Walnut Creek, CA
Save the Redwoods League
Ruskin Hartley - San Francisco, CA
Sempervirens Fund
Reed Holderman - Executive Director - Los Altos, CA
Sequoia Riverlands Trust
Sopac McCarthy Mulholland - Executive Director - Visalia, CA
Seven Generations Land Trust
- Berkeley, CA
Shasta Land Trust
Anne Murphy - Executive Director - Redding, CA
Silicon Valley Land Conservancy
Craige Edgerton - Executive Director - San Jose, CA
Siskiyou Land Trust
Kathleen Hitt - Conservation Director - Mount Shasta, CA
Southern Alberta Land Trust Society
Justin Thompson - Executive Director - High River, AB
Southern Oregon Land Conservancy
Diane Garcia - Executive Director - Ashland, OR
Sportsmen's National Land Trust
- Agawam, MA
Sutter Buttes Regional Land Trust
Coleen Morehead - Executive Director - Yuba City , CA
Tejon Ranch Conservancy
Bob Reid - President and CEO - Frazier Park, CA
Thames Talbot Land Trust
Suzanne McDonald - Executive Director - London, ON
The Garden Conservancy
- Cold Spring, NY
The Habitat Trust
Doug Doepke - President & Acting Executive Director - Pasadena, CA
The Land Conservancy
Cathy Armstrong - Executive Director - Victoria, BC
The Nature Conservancy, California Field Office
- San Francisco, CA
The Wilderness Land Trust
Reid Haughey - President - Basalt, CO
Thickson’s Woods Land Trust
Margaret Bain - President - Whitby, ON
Thousand Islands Watershed Land Trust
Marnie Ross - President - Lansdowne, ON
Tri-Valley Conservancy
Laurie Mercier - Executive Director - Livermore, CA
Truckee Donner Land Trust
Perry Norris - Executive Director - Truckee, CA
Ventura Hillsides Conservancy
Derek Poultney - Protection Coordinator - Ventura, CA
West Coast Islands Conservancy
Ron Pither - Mayne Island, BC
Wildlife Heritage Foundation
Patrick J. Shea, Ph.D. - Director/Executive Director - Lincoln, CA
Yolo Land Trust
Michele Clark - Executive Director - Woodland, CA
Qualified Intermediaries for 1031 Exchanges
1031 Exchange Advantage, TM
- Carlsbad, CA
1031 Exchange Professionals Inc.
David Kuns - San Mateo, CA
1031 Strategies & Services Group
- San Francisco, CA
1031X.com, Inc.
Steven Hickox and Christopher T. Sayre - Co-founders - Denver, CO
Acacia Exchange Services
- Healdsburg, CA
Amherst Exchange Corporation
- Santa Barbara, CA
Asset Exchange Company
- San Francisco, CA
Asset Preservation, Inc.
- Roseville, CA
Atlas 1031 Exchange, LLC
Andy Gustafson, Certified Exchange Specialist® - President and Founder - Fort Walton Beach, FL
Craig Procter, CES
Starker Services - Los Gatos, CA
Custom 1031 Inc.
- Spokane, WA
Erin Jergentz
Starker Services - Los Gatos, CA
Exchange Resources, Inc.
- San Diego, CA
Exeter 1031 Exchange Services, LLC
Elizabeth Harris - Vice President, Marketing & Business Development - San Diego, CA
First Bank 1031 Corporation
Jeff King - Senior Vice President - Longmont, CO
Futura 1031, Inc.
Glenda Sibbald, CES - President, Exchange Coordinator - Roseburg, OR
Jason S. Buckingham, Esq.
Exeter 1031 Exchange Services, LLC - Assistant Vice President and General Counsel - San Francisco, CA
John M. Harman
Roadstead LTD. - Managing Director - Charleston, SC
Keegan & Coppin Company Inc.
Al Coppin - President, Broker, Company Wide Inquiries - Santa Rosa, CA
Mission Bank 1031 Exchange, LLC
- Bakersfield, CA
Old Republic Exchange Facilitator Company (OREXCO)
Lori De Martini, Esq. - President - Glendale, CA
Ron Ricard, CES
Investment Property Exchange Services, Inc. - Vice President / Regional Account Manager - San Jose, CA
Rosa Esqueda
Exeter 1031 Exchange Services, LLC - Senior 1031 Exchange Consultant - Los Angeles, CA
Safe Harbor Exchange, Inc.
- Tustin, CA
Stephen Davis
Safe Harbor Asset Management - Huntington, NY
Steven W. Monk
Exeter 1031 Exchange Services, LLC - 1031 Exchange Consultant - Fresno, CA
The Exchange Connection, Inc.
- Snohomish, WA
Xchange Solutions, Inc.
- San Jose, CA
Tax Advisors
D. Steven Yahnian, JD, CPA, LLM
Yahnian Law Corporation - Attorney at Law - Visalia, CA
Jason B. Stinson, CCIM
Commercial Realty Services of Alabama, LLC - Managing Member & Principal - Gadsden, AL
John M. Harman
Roadstead LTD. - Managing Director - Charleston, SC
R. Kevin Hinton, CPA
Wiebe Hinton Hambalek, LLP - Fresno, CA
Robert L. Wiebe, CPA
Wiebe Hinton Hambalek, LLP - Fresno, CA
The Simple Dollar
Trent Ham - Founder & ContributorIA
Water Street Solutions
- Peoria, IL
Wm. Lanier Thomas, J.D.
Lang, Richert, and Patch - Attorney - Fresno, CA
Tax Law Attorneys
Alvin T. Levitt
Manatt, Phelps & Phillips, LLP - Partner - San Francisco, CA
Boutin Jones Inc.
- Woodland, CA
Brian F. Simas
Kirk & Simas - Santa Maria, CA
Brian P. Bowen
Boutin Jones Inc. - Attorney - Sacramento, CA
C. Jean Ryan
Sideman & Bancroft LLP - San Francisco, CA
Cameron L. Hess, Esq., C.P.A.
Wagner Kirkman Blaine Kloparens & Youmans LLP - Partner - Mather, CA
David Anderson
Anderson Reynard LLP - Partner - San Diego, CA
Eliot S. Nahigian
Coleman & Horowitt, LLP - Fresno, CA
Elizabeth A. Boettger Cannon
Plageman, Lund & Cannon LLP - Oakland, CA
Elizabeth M. Engh
Donahue Fitzgerald LLP - Partner - Walnut Creek, CA
Ellen I. Kahn
Partner - Sideman & Bancroft LLP - San Francisco, CA
Genevieve M. Moore
Bancroft & McAllister LLP - Partner - Larkspur, CA
George T. Argyris
Farella Braun & Martel LLP - Partner - San Francisco, CA
Hogan & Stickel, Inc.
- Fort Bragg, CA
Husch Blackwell LLP
James M. Ash - Kansas City, MO
James D. Schwefel, Jr.
Noland Hamerly Etienne & Hoss - Salinas, CA
James Leet
Boutin Jones Inc. - Shareholder - Sacramento, CA
James M. Allen
Leland, Parachini, Steinberg, Matzger & Melnick, LLP - San Francisco, CA
Jeffer Mangels Butler & Mitchell
- Los Angeles, CA
Jennifer Jordan McCall
Pillsbury Winthrop Shaw Pittman LLP - Partner - Palo Alto, CA
Jill S. Dodd
Manatt, Phelps & Phillips, LLP - San Francisco, CA
John A. Hartog
Hartog & Baer - Orinda, CA
John J. McGregor
McCormick Barstow LLP - Fresno, CA
John S. Reynard III, Esq., LL.M.
Anderson Reynard LLP - Partner - San Diego, CA
Joseph G. De Angelis
Downey Brand LLP - Partner - Sacramento, CA
Kelly F. Tiberini
Downey Brand LLP - Associate - Sacramento, CA
Kenneth R. Hillier
Folger Levin LLP - San Francisco, CA
Kirt F. Zeigler
Anderson Zeigler - SANTA ROSA, CA
Morgan W. Alley
Dunton, Simmons & Dunton, L.L.P. - White Stone, VA
Myron G. Sugarman
Cooley LLP - Senior Counsel - San Francisco, CA
Neil F. Horton
Horton West & Chambers LLP - Oakland, CA
Nickolas P. Tooliatos
Randick O'Dea & Tooliatos LLP - Pleasanton, CA
Noland Hamerly Etienne & Hoss
Monterey Office - Monterey, CA
Noland Hamerly Etienne & Hoss
King City Office - King City, CA
Noland Hamerly Etienne & Hoss
Gilroy Office - Gilroy, CA
Noland, Hamerly, Etienne & Hoss
Salinas Office - Salinas, CA
Philip B. Feldman
Coblentz, Patch, Duffy & Bass LLP - San Francisco, CA
Raymond G. Ellis
Orrick, Herrington & Sutcliffe LLP - Senior Counsel - San Francisco, CA
Richard S. Kinyon
Shartsis Friese LLP - San Francisco, CA
Robert R. Rubin
Boutin Jones Inc. - Shareholder - Sacramento, CA
Silvio Reggiardo III
Downey Brand LLP - Partner - Sacramento, CA
Stefan Nagel
Law Office of Stephen J. Small, Esq., P.C. - Newton, MA
Steven D. Anderson
Anderson Yazdi Hwang Minton + Horn LLP - Partner - Burlingame, CA
Thomas J. Stikker
Dudnick Detwiler Rivin & Stikker LLP - Partner - San Francisco, CA
William H. Coleman
Coleman & Horowitt LLP - Partner - Fresno, CA