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Stephen J. Small is recognized as the nation’s leading authority on private land protection options and strategies.

Stephen J. Small is recognized as the nation’s leading authority on private land protection options and strategies. Before authoring the Federal Tax Law of Conservation Easements and Preserving Family Lands: Book I, Book II, and Book III and his latest book, The Business of Open Space: What’s Next??, Steve wrote the federal Income Tax Regulations on Conservation Easements as attorney-advisor in the Office of Chief Counsel of the Internal Revenue Service.

Steve represents and advises numerous corporate, individual, and family landowners on tax and land planning. He also directs project teams on extensive and complex planning for maximum income tax benefits in connection with the donation of conservation easements. Steve advises government agencies and non-profits on leveraging donation of land acquisition dollars. Please visit the Law Office of Stephen J. Small, Esq., P.C., website for further information.

In addition to representing clients and writing books, Steve  also tours the United States delivering speeches and leading workshops on the importance of income tax planning and estate tax planning for landowners.

 

NOTICE

The following publications are no longer available: Preserving Family Lands, Books I, II and III, and The Business of Open Space: What’s Next?

I will be continuing to do the same kind of work that I have been doing for more than four decades, but as of February 1, 2026, the Law Office of Stephen J. Small, Esq., P.C. will be closing as to new clients and new matters for existing clients, and I will be joining (as Of Counsel) The Wagner Law Group, located at One Financial Center, Suite 3610, Boston, MA 02111. My email address as of February 1, 2026, is sjsmall@wagnerlawgroup.com.