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. Processing Content The safe harbor in ...

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 ...

For many homebuyers, an easement is anything but easy to understand. This legal term often surfaces during the title search, after your offer has been accepted. That’s when you may learn that someone ...

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 ...