Date of Publication: 10/30/2000
Last Reviewed by MLTC: 01/07/2026.
Explores opportunities available under Section 2031(c) of the Internal Revenue Code, particularly the post-mortem donation of a conservation easement. Demonstrates that a personal representative may donate a conservation easement from a decedent’s estate under appropriate circumstances, allowing conservation goals to be met while reducing estate tax liability.
Document: nottoolate.pdf