For these strategies, you generally need both. The legal structure and the tax strategy are equally complex, but they serve different masters.

• The Lawyer's Role (The "Structure"): An attorney is required to draft the trust agreement or conservation deed to ensure it is valid under state property law. They ensure the "perpetuity" clauses meet legal standards to prevent the trust from being busted by future heirs or creditors.

• The CPA's Role (The "Defense"): We handle the valuation defense and IRS compliance. Conservation easements are currently a top audit target.

  • The "Syndicated" Trap: We ensure your structure does not accidentally fall under the IRS's "Listed Transaction" rules (specifically the Charitable Conservation Easement Program Integrity Act), which can disallow deductions that exceed 2.5 times your basis.

  • Form 8283 Compliance: We coordinate the "Qualified Appraisal" and file the specific tax forms required to substantiate the deduction (up to 50% of AGI).

Strategic Warning: If your legal team drafts a perfect deed but the valuation metrics fail the IRS's "substance over form" tests, the entire deduction can be disallowed years later. We work alongside your counsel to stress-test the numbers before you sign.

For a deeper dive into state-specific benefits (like Texas vs. Delaware trusts), read our full guide: Land Trusts: Benefits and Considerations.