QUALIFICATIONS OF THE APPRAISER: N. CLARK WHEELER, ARA

N. Clark Wheeler, ARA - designated member of American Society of Farm Managers & Rural Appraisers since 1984 - Founding organization to the Appraisal Foundation.

1. Conservation Easement Appraisal Seminar
American Society of Farm Managers and Rural Appraisers
11/1998 - 16 Credit Hours - 1st National Class

2. Conservation Easement Appraisal Seminar
American Society of Farm Managers and Rural Appraisers
1/2001 - 8 Credit Hours

3. Conservation Easement Appraisals
Corporation for the Northern Rockies
12/2001 - 6 Credit Hours

4. Federal Yellow Book Appraisal Course
American Society of Farm Managers and Rural Appraisers
5/2000 - 19 Credit Hours

5. Conservation Easement Appraisal Workshop ’Äì Sandy Rex ’Äì MAI - 10/2006 at LTA National Land Trust Rally - 4 Credit Hours

Qualified and testified as Expert Witness in Federal Tax Court specific to Conservation Easement valuation and appraisal:

S.K. Johnston v. Commissioner - Sheridan, Wyoming Property
T.C. Memo 1997-475 - Trial - Atlanta, Georgia

Katherine Strasburg v. Commissioner- McLeod, Montana
T.C. Memo 2000-94 - Trial - San Francisco, CA

National Presenter on Conservation Easement Appraisals

A. TNC- Las Vegas, Nevada - 1995 -
Conservation Easement Appraisal - Training Seminar

B. LTA- National Rally - Madison, WI - October 2001
Conservation Easement Appraisals - Full day class

C. LTA- Midwest Conference - Kalamazoo, MI - May 2006
Conservation Easement Appraisal Compliance - Half day class

D. LTA- National Rally - Nashville, TN - October 2006
IRS Regulations and Audits - Conservation Easement Appraisal - Panel

Montana Designated Continuing Education Instruction #02-87
Topics specifically related conservation easements.

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