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Amendment Clauses In Easements: Ensuring Protection In Perpetuity, Nancy Mclaughlin
Amendment Clauses In Easements: Ensuring Protection In Perpetuity, Nancy Mclaughlin
Utah Law Faculty Scholarship
Internal Revenue Code § 170(h)(5)(A) requires that the conservation purpose of a deductible conservation easement be “protected in perpetuity.” This article explains how the protected-in-perpetuity requirement should limit the parties’ ability to reserve the right to make post-donation changes to the terms of a deductible easement.