Month: April 2023

On April 10, 2023, the IRS issued Notice 2023-30, which sets forth safe harbor deed language for conservation easement deeds and provides a limited window of time for noncompliant taxpayers to amend their conservation easement deeds to correct certain easement clauses.  A copy of Notice 2023-30 can be found at this link [Notice 2023-30].  There…