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This article (the “Article”) is for informational purposes only and does not constitute an offer to sell or a solicitation of an offer to purchase any investment or any securities. This Article does not constitute investment advice and is not intended to be relied upon as the basis for an investment decision, and is not, and should not be assumed to be, complete. Readers should make their own investigations and evaluations of the information contained herein. The information contained herein does not take into account the particular investment objectives or financial circumstances of any specific person or entity who may receive it. Each reader should consult its own attorney, business adviser and tax adviser as to legal, business, tax and related matters concerning the information contained herein.  Except where otherwise indicated herein, the information provided herein is based on matters as they exist as of the date of preparation and not as of any future date and will not be updated or otherwise revised to reflect information that subsequently becomes available, or circumstances existing or changes occurring after the date of preparation. Certain information contained in this Article constitutes “forward-looking statements,” which can be identified by the use of forward-looking terminology such as “may,” “will,” “should,” “expect,” “anticipate,”  “target,” “project,” “estimate,” “intend,” “continue” or “believe,” or the negatives thereof or other variations thereon or comparable terminology. Due to various risks and uncertainties, actual events or results may differ materially from those reflected or contemplated in such forward-looking statements. Readers should not rely on these forward-looking statements.  Certain information reflects subjective determinations which may prove to be incorrect. There can be no assurance that the estimates or projections will be accurate or that historical trends will continue. In considering the prior performance information contained herein, readers should bear in mind past performance is not necessarily indicative of future results. All rights reserved. The material may not be reproduced or distributed, in whole or in part, without the prior written permission of PrimeAlpha LLC.

    • Nov 16, 2019

Tax Planning? Why Investors Should Think About Conservation Easements

Tax Planning? Why Investors Should Think About Conservation Easements


Conservation easements provide investors with a way to preserve land for environmental or historical purposes while reaping substantial tax benefits. By permanently limiting the use of the property, these easements qualify as charitable donations under Internal Revenue Code 170(h), offering deductions that can significantly offset both federal and state taxes. This has proven to be an attractive option for high-income earners.


While the tax advantages are compelling, they have also drawn increased scrutiny from the IRS, especially for syndicated easements. Despite this, legislative support for conservation easements continues, as they offer dual benefits for both the investors and the environment. This ongoing support helps maintain the appeal and viability of these investments in the face of regulatory challenges.


Access the entire article to explore conservation easement's strategic benefits and potential risks. Dive deeper into how they can impact your tax planning and investment portfolio.



If you do not have a work email address, please email us at info@primealpha.com and we can email you the report directly.



Table of Contents

  • What are Conservation Easements

  • The Benefits to Contributing a Property as Opposed to Developing It

  • Potential Benefits and Risks

  • Few Key Components to Conservation Easement Transactions




Thanks to our Contributor

Keystone National Properties

Keystone National Properties is a commercial real estate advisory firm whose founders have specialized in tax deferred and other tax-advantaged real estate transactions.

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