The IRS has released guidance on conservation easements and has provided specific language to use in any contracts or deeds relating to these easements. The safe harbor in IRS Notice 2023-30 involves extinguishment and boundary line adjustment clauses/terms in these easements.  Section 605(d)(2) of the SECURE 2.0 Act provides donors the opportunity to amend certain conservation easement deeds to substitute the safe harbor language for the corresponding language in the original deed. Taxpayers will have until July 24, 2023, to record their safe harbor deed amendments.  Here is a link to the IRS Notice:  n-23-30