Preserving Family Lands: Book III
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Book 3
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Preserving Family Lands: Book III covers some of the same material as Book I but has more in-depth tax and planning analysis. Book III has a lot of material about additional estate tax incentives for easement donors under tax code Section 2031(c). Book III also includes a seven-chapter checklist for a conservation easement project. I think reading the checklist is essential for anyone involved in a conservation easement.