For large estates, death triggers the possibility of federal estate tax. A conservation easement on the deceased person’s land—whether granted in life, by will, or by the person’s heirs—can reduce or eliminate the tax owed. WeConservePA guide. 2 pages.
https://conservationtools.org/guides/54-reducing-federal-...
Year: 2023
Author(s): Andrew M. Loza
Organization/Source: WeConservePA (formerly Pennsylvania Land Trust Association)
Topic tags: Federal Tax Law and Print Editions of WeConservePA Guides
Related guides: Conservation Easements, Donation by Will, Reducing Federal Estate Tax, and Reducing Pennsylvania Inheritance Tax
Previous versions of this guide were published in 2019 and 2010.
