On Dec. 29, 2022, the United States Congress passed the SECURE 2.0 Act of 2022 (SECURE Act 2.0). Section 605(d) of the SECURE Act 2.0 gave conservation easement donors a safe harbor to amend provisions relating to...more
6/13/2023
/ Charitable Donations ,
Conservation ,
Conservation Easements ,
Easements ,
Estate Planning ,
Estate Tax ,
IRS ,
Land Trusts ,
Safe Harbors ,
SECURE Act ,
Tax Deductions