The IRS recently issued Notice 2017-29, which extends the deadline for participants in syndicated conservation easements to make their discosure (as required in Notice 2017-10), from June 21, 2017 to October 2, 2017. Notably, it does not extend the May 2nd deadline for material advisors and participants under Treas. Reg. 1.6011-4(e)(1). If you have questions about the new IRS scrutiny on conservation easements and the listed transaction/tax shelter rules, we can help. For more information please contact us at 404-255-7400 or firstname.lastname@example.org.