The enactment of the new conservation easement law adds further restrictions to an area of the tax law that was already rife with potential pitfalls. But on the positive side, the new IRS safe harbor ...

The owner still has full ownership and rights to the land, but that’s limited by the rights of the easement holder, who has ...

Stuart M. Saft, a partner with Dewey & LeBoeuf, writes that Congress has provided the owners of real estate with the ability to donate the façade of a building that has historical significance; ...

These days the U.S. government uses the tax code to affect policy more than most people realize, and it has been remarkably effective in increasing the conservation of land that might otherwise be ...

An easement grants someone access to your property for practical purposes or for other reasons. For example, your neighbors may have access to a path on your property to get to the beach. While ...

Forbes contributors publish independent expert analyses and insights. Peter J Reilly is a Forbes contributor who covers taxes. “In September 2013 Coal Property Holdings, LLC (Coal Holdings), acquired ...

Question: I purchased a property with a shared driveway easement with my neighbor. What is an easement, and how do I allocate costs of maintaining and repairing the driveway with my neighbor? Do I ...

What property owners in Washington state should know about the Uniform Easement Relocation Act As development picks up for the summer, Washington state property owners facing easement disputes will ...

Lakemont property owner Roy Powell measures the easement claimed by a three-phase power line feeding new AMED headquarters, seen behind him. Mirror photo by Patrick Waksmunski The Lakemont property ...

Recently, the Maine Supreme Judicial Court (the Law Court) issued a decision that could impact developers’ ability to apply for development permits if the developer proposes to use property over which ...