A postmortem qualified conservation easement yields significant tax savings, and can provide a lasting legacy for the decedent and his heirs. In this article, Rhode Island attorney Robert G. Petix, Jr. analyzes the rules applicable to such easements, and shows planners how they can take a "second bite of the apple."
http://www.pgdc.com/pgdc/article/2003/07/postmortem-conse...
Year: 2003
Author(s): Robert G. Petix, Jr.
Organization/Source: The Planned Giving Design Center
Topic tags: Federal Tax Law