Legacy Nutrient Deductions (LNDs) transform excess soil fertility at acquisition into depreciable value—not just "part of the dirt." By combining forensic agronomy with precise tax strategy, you capture a one-time deduction tied directly to nutrient value already in your ground.
Our role is to coordinate the science, documentation, and tax code compliance so every claim is defensible and aligned with your long-term land strategy. The outcome: improved liquidity, stronger balance sheets, and fully documented deductions that stand up to IRS scrutiny.
This approach works for cropland, ranchland, and timberland with documented fertility history. The deduction can be taken in the current year under Section 180 or amortized over time using Sections 167, 168, or 611—depending on your tax status and acquisition date.