The IRS on Monday issued Notice 2023-30, which provides safe-harbor language for extinguishment and boundary line adjustment clauses in conservation easement deeds, as required by Section 605(d)(1) of ...
The Internal Revenue Service and the Treasury Department issued a notice Monday offering a safe harbor for the deed language in charitable conservation easements. The safe harbor in Notice 2023-30 ...
Deed easement payments recently reviewed in the region for pipeline rights-of-way ranged from an apparent high of $356,880 for an easement affecting a large parcel along Reese Mountain Road in the ...
A recent Office of Chief Counsel Generic Legal Advice Memorandum discussed the effect of an amendment clause in a conservation easement. The memorandum noted that there are many cases pending that ...
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