Taxation

IRS Notice 2023-30 – Safe Harbor Deed Language in Conservation Easements

IRS Notice 2023-30 set forth the safe harbor language for extinguishment and boundary line adjustment clauses required by y § 605(d)(1) of the SECURE 2.0 Act of 2022 (SECURE 2.0 Act). It addresses only amendments to extinguishment and boundary line adjustment clauses in accordance with § 605(d) of the SECURE 2.0 Act. This safe harbor notice does not address any other deed amendments. Donors are not required to make the amendments described in this notice.

Published by
David McGuffey

Recent Posts

When Should I Take Social Security?

Many people want to know when they should apply for Social Security (assuming it still…

22 hours ago

What is the Social Security Fairness Act?

The Social Security Fairness Act was signed into law on January 5, 2025. Prior to…

23 hours ago

Pat Summitt Documentary

If you follow Women's College Basketball, then you must have heard of Pat Summitt. Coach…

2 days ago

New Georgia Law Regarding Notaries

House Bill 1292 (HB 1292) now imposes new duties on Georgia Notaries effective January 1,…

2 days ago

Find a Certified Elder Law Attorney

If you are looking for assistance understanding Elder Law, a Certified Elder Law Attorney can…

2 weeks ago

Non-Probate Assets

Not everything goes through someone's probate estate. That means not everything passes through your Will.…

3 weeks ago