CONSERVATION EASEMENTS Norman C. Wheeler & Associates and appraisers working for the firm have led in the development of sophisticated conservation easement appraisal practices related to conservation easement donations throughout Montana and the West. The firm has been active in the appraisal of properties for conservation easement donation since 1982. N. Clark Wheeler, ARA, has successfully defended conservation easement appraisals before the IRS and in Federal Tax Court on several occasions. Members of the firm are often invited to speak at various engagements related to conservation easement practices and principles. Mr. Wheeler and Mr. Neibergs have made presentations related to conservation easement valuation at local, state and national levels for organizations such as The Nature Conservancy, the Land Trust Alliance and the American Society of Farm Managers and Rural Appraisers. The following map, assembled by our GIS technician, illustrates conservation easements which exist within the State of Montana at this time. This map is for illustrative purposes only and the information is not warranted by Norman C. Wheeler & Associates.