Research Summary
Professor McLaughlin's research focuses on conservation easements, tax incentives, charities law, and nonprofit governance issues.
Education
- JD, Law, University of Virginia School of Law
- BS, Physchology, Honors, University of Massachusetts, Amherst
Biography
Professor McLaughlin is a leading national expert on conservation easements and the tax incentives offered for their donation. She has published more than thirty articles as well as book chapters and reports on conservation easements and tax incentives and she lectures extensively on these issues.
Selected Publications
Enforcing Conservation Easements: The Through Line, 34 Geo. Envtl. L. Rev. _ (forthcoming spring 2022)
Building Better Conservation Easements for America the Beautiful, Harv. Envtl. L. Rev. Online (Sept. 15, 2021) (with John D. Leshy & K.King Burnett)
Conservation Easements and the Proceeds Regulation, 56 Real Prop. Tr. & Est. L.J. 111 (2021)
Restatement of the Law, Charitable Nonprofit Organizations (Am. Law Inst. 2021) (Associate Reporter, with Jill Horwitz, Reporter, and Marion Fremont-Smith, Consultant)
Conservation Easements and Development Rights: Law and Policy, 169 Tax Notes 531 (Oct. 26, 2020) (with Ann Taylor Schwing)
Amendment Clauses in Easements: Ensuring Protection in Perpetuity, 168 Tax Notes 819 (Aug. 3, 2020)
Some Dirty Realities About Syndicated Conservation Easements, 167 Tax Notes 1729 (June 8, 2020) (with Stephen J. Small, Mark Weston, and Philip Tabas)
ABA RPTE Conservation Easement Task Force Report: Recommendations Regarding Conservation Easements and Federal Tax Law, 53 Real Prop. Tr. & Est. L.J. 245 (2019) (with W. William Weeks et al.)
Tax Incentives for Conservation Easement Donations: Learning from the U.S. Experience, in Tax Law and the Environment: A Multidisciplinary and Worldwide Perspective (Lexington Books 2018) (available from author upon request)
Tax-Deductible Conservation Easements and the Essential Perpetuity Requirements, 37 Va. Tax Rev. 1 (2017)
Uniform Conservation Easement Act Study Committee Background Report (Uniform Law Commission, June 11, 2017)
Conservation Easements and the Valuation Conundrum, 19 Fla. Tax Rev. 225 (2016) (featured in P.J. Reilly, Conservation Easement Tax Deductions and Valuation Abuse, Forbes.com (Jan. 15, 2016))
An Introduction to Conservation Easements in the United States: A Simple Concept and a Complicated Mosaic of Law, 1 J. L. Prop. & Soc'y 107 (2015) (with Professor Federico Cheever)
Interpreting Conservation Easements, 29 Prob. & Prop. 30 (2015)
13 Richard R. Powell, Powell on Real Property (Michael Allan Wolf, ed. 2014), Selected Sections, Chapter 34A: Conservation Easements
Conservation Easement Enabling Statutes: Perspectives on Reform, 3 Utah L. Rev. 811 (2013) (with Jeff Pidot)
Keeping the Perpetual in Perpetual Conservation Easements, Vermont Digger (Feb. 10, 2014) (with Professors John Echeverria & Janet Milne)