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 ...

Forbes contributors publish independent expert analyses and insights. Guinevere Moore is a civil and criminal tax litigator. The IRS is aggresively pursuing taxpayers who participate in conservation ...

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 ...

In Green, or Greed? A Fresh Perspective on the Valuation of Conservation Easements, by Alan Feld, Theodore Sims and Jacob Nielsen give us a fresh perspective on one of the IRS Dirty Dozen. That would ...

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 ...

You may think of an easement as just a right of way — that is given over your property — to a utility company for overhead power lines, phone cables or underground water pipes. Many properties have ...