2.3.4.1. Legal Description.The legal description of the remainder property shall be included. If a legal description of the remainder property is not available, appraisers may develop their own by utilizing the before acquisition legal description and excluding from it the legal description of the real estate acquired by the government. 

If the estate acquired is less than a fee interest (e.g., an easement), the legal description under Section 2.3.2.1 may be referenced and the legal description of the property encumbered by the estate acquired should be included. If lengthy, the legal description should be briefly referenced and the full legal description should be included in the report’s addenda.