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Facilitating the Transfer of Colorado Conservation Easement Tax Credits

"Carl and Karen patiently educated us on conservation easements and the credit transfer process. CTCT, LLC has successfully transferred our tax credits over the past three years and will complete another credit transfer for us in 2006."

Steve & Betty Nickel,
Estes Park

"For the past four years Carl and Karen have handled our tax credit transfers in a thorough and professional manner. Their attention to detail and comprehensive knowledge and experience have provided us with confidence and guidance in successfully negotiating these complex transactions."

Rick & Elaine Fonken,
Fort Collins

HOW DO I SELL MY COLORADO CONSERVATION EASEMENT TAX CREDIT?

Landowners can enroll their Colorado Conservation Easement Tax Credit for transfer or sale with CTCT by completing the attached Landowner/Seller Enrollment Form and returning it to us as soon as possible.

It is advisable to enroll early and indicate your intent to sell your Colorado Conservation Easement Tax Credit through our firm, even if your donation transaction is still in process. Enrolling early can often mean a transfer/sale of your Colorado Conservation Easement Tax Credit earlier in the year.

HOW MUCH DO I RECEIVE FROM THE SALE OF MY COLORADO CONSERVATION EASEMENT TAX CREDIT?

Landowners using our firm to facilitate the transfer or sale of their Colorado Conservation Easement Tax Credit will receive a percentage of the face value of the Credit based on "the going market rate."

WHAT IS CTCT'S ROLE IN THE TAX CREDIT TRANSFER PROCESS?

CTCT does not represent either the seller or the buyer of the Colorado Conservation Easement Tax Credit. Rather, we match the seller and buyer and facilitate the transfer or sale process through the use of our Agreement to Purchase/Sell. This agreement defines the specific conservation easement donation; the amount of the Colorado Conservation Easement Tax Credit being transferred; how funds are allocated among the landowner, the buyer of the Tax Credit and the facilitator; and specific warrants and agreements for the seller, the buyer and the facilitator.

The seller, buyer and facilitator all review, date and sign the Agreement to Purchase/Sell. When all of the documents and agreements are completed the seller receives a check from the buyer through our firm.

HOW IS THE TRANSFERRED COLORADO CONSERVATION EASEMENT TAX CREDIT REPORTED?

Part of CTCT's service is to provide the seller and the buyer of the Colorado Conservation Easement Tax Credit with all required Internal Revenue Service and Colorado Department of Revenue and documents before the tax filing due date.