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May 17, 2023

Expedited Requests for Easement Boundary Line Amendments to Incorporate IRS Safe Harbor Provisions 

into Deed Terms

USDA’s Natural Resources Conservation Service (NRCS) is announcing a streamlined opportunity for 

landowners and entities who hold agricultural land easements to request amendment to existing deed terms 

related to boundary line adjustments, when consistent with recent Internal Revenue Service (IRS) guidance and 

NRCS’ Easement Administration Action (EAA) authorities. 

This opportunity is applicable to easements enrolled in the following programs:

• Farm and Ranch Lands Protection Program (FRPP)

• Farm Protection Program (FPP)

• Agricultural Conservation Easement Program – Agricultural Land Easements (ACEP-ALE)

• Regional Conservation Partnership Program – Agricultural Land Easements (RCPP-ALE)

Under requirements of the Consolidated Appropriations Act of 2023, Pub. L. 117-328 (Dec. 2022), the IRS 

recently published Notice 2023-30, which provides safe harbor language for extinguishment and termination 

provisions as well as for boundary line adjustments for existing conservation easements. The safe harbor 

language may prevent certain landowners from accruing tax liabilities when specific real estate or management 

activities occur, and the landowner has accrued Federal tax benefits as part of the easement enrollment 

transaction. The notice set a deadline of July 24, 2023, for landowners and entities to execute and record any 

amendments to existing easement deeds. 

Per IRS guidance, the termination and extinguishment safe harbor is not relevant to NRCS funded easements; 

however, NRCS has determined that NRCS may allow easement amendments to replace boundary line 

adjustment language when requested by a landowner and recommended by the entity pursuant to NRCS’ EAA 

authorities using a streamlined process. 

In an effort to streamline the approval process, avoid unnecessary delays, and due to the limited nature of these 

amendments which does not implicate state workload or management, a decision has been made to allow entities 

to submit requests directly to the NRCS Easement Programs Division (EPD) Director. NRCS will also allow 

entities to self-certify a number of items for this action that would generally require additional documentation to be 

provided by the landowner and entity for NRCS approval. 
USDA Natural Resources Conservation Service Helping People Help the Land

USDA is an equal opportunity provider, employer, and lender.

To use NRCS’ expedited process, landowners and entities must agree to accept a safe harbor clause that 

includes an additional term not contained in the IRS template language. This additional term is necessary to 

address statutory provisions which require NRCS to approve deed amendments when the easement includes 

rights held by the United States. 

NRCS boundary line adjustment safe harbor clause for the streamlined process is as follows: 

Pursuant to IRS Notice 2023-30, Grantor and Grantee agree that boundary line adjustments to the real 

property subject to the Easement may be made only pursuant to a judicial proceeding to resolve a bona 

fide dispute regarding a boundary line’s location. Any such boundary line adjustment must also be 

approved by the United States as an amendment to the Easement in accordance with Section __. 

To avail themselves of the streamlined process, landowners and entities are limited to using the clause verbatim 

and replacing any and all other boundary line adjustment language found in the existing deed. 

A checklist of all requirements and necessary documentation for a complete request package is available HERE.

Requests to the EPD Director for streamlined review and approval must be emailed to the NRCS Program 

Agreements inbox (NRCS.ProgramAgreements@usda.gov) by 5:00pm on June 30, 2023, and must include the 

subject line header “Boundary line expedited modification request.”

Contact: Wayne van Rooyen 

Email: NRCS.ProgramAgreements@usda.gov