| http://www.w3.org/ns/prov#value | - Under that scenario, an heir could simply hold the land for 11 years before selling and avoid the recapture tax altogether. [15] Provision for Conservation Easements Is Unnecessarily Generous In addition to the unlimited exemption for farmland, the Thompson bill would greatly expand estate tax benefits for conservation easements. [16] Under the 2009 estate tax levels, farmers and other landowners
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