Estate Planning for Forest Landowners - What Will Become of Your Timberland?
Harry L. Haney, Jr. and William C. Siegel
United States Department of Agriculture
Southern Forest Experiment Station
General Technical Report SO-97
September 1993
NOTE: This publication was printed in 1993, due to the constantly changing Estate Tax Laws some of the tables and numbers may be out of date. However the general principals still apply.
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Estate Planning for Forest Landowners-What Will Become of Your Timberland? - Full Version
- PART I. INTRODUCTION
- Chapter 1. The Importance of Forestry Estate Planning
- Chapter 2. Estate Planning Considerations and Objectives
- Chapter 3. The Federal Estate And Gift Tax Process
- Chapter 4. Valuation of Assets for Estate and Gift Purposes
- Chapter 5. The Legal Process
- PART II. APPLICATION OF GENERAL ESTATE PLANNING TOOLS TO FORESTRY
- Chapter 6. Use of the Marital Deduction in Estate Planning
- Chapter 7. Disclaimers, Settlements, and Elections to Take Against the Will
- Chapter 8. Gifts of Forestry Assets
- Chapter 9. Generations Skipping Transfers
- Chapter 10. Role of Trusts
- Chapter 11. Life Insurance
- Chapter 12. Installment Contracts
- PART III. APPLICATION OF FORESTRY-SPECIFIC ESTATE PLANNING TOOLS
- Chapter 13. Special Use Valuation
- Chapter 14. Deferral and Extension of Estate Tax Payments
- PART IV. FORM OF TIMBERLAND OWNERSHIP AND BUSINESS ORGANIZATION
- Chapter 15. Sole and Joint Ownership Considerations
- Chapter 16. Partnerships
- Chapter 17. Corporations
- Chapter 18. Limited Liability Companies
- Chapter 19. State Death Tax Considerations
- APPENDICES
- Appendix I. Glossary
- Appendix II. Additional Readings
- Appendix III. State Death Tax Credit Table