Use of Conservation Easements in Estate and Conservation Planning
By: Jesse J. Richardson and L. Leon Geyer
Under many circumstances, the donation of a conservation easement or sale of such easement for less than fair market value may give income tax, estate tax, and real property tax benefits to the donor or seller. These benefits will be discussed in greater detail. This publication will also discuss how the donation of a conservation easement can be a valuable estate-planning tool.
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