[WSBARP] Conservation Easements Tax Benefit

[Mike Karas]

I am a new attorney and need a clearer understanding of how the tax benefit works for conservation easements. If anyone has five or so minutes to help me, I would appreciate it.  

I understand the grantor receives the ability to deduct 50% of its income or 100% of its income if it is a rancher or farmer.Then that income deduction can be carried forward for 15 years. 

Specific questions I have:

Can the tax benefit of the conservation easement be transferred to a buyer when the property is sold? If so, what is the timeline of how long that new party can receive the deduction?

If a property is held by an LLC and operated as a ranch, do they still qualify for the 100% deduction?

If the land is currently zoned ag, does a granting of a conservation easement have any property tax benefit? 

Are there better resources out there you would recommend me looking at?