Estate Planning for Forest Landowners: What Will Become of Your Timberland?
The Handbook is available in HTML or PDF format.
| Table of Contents | HTML | |
| Part I. Introduction | ||
| Chapter 1: The Importance of Forestry Estate Planning | HTML | |
| Chapter 2: Estate Planning Objectives and Considerations | HTML | |
| Chapter 3: The Federal Estate and Gift Tax Process | HTML | |
| Chapter 4: Valuation of Assets for Estate and Gift Purposes | HTML | |
| Chapter 5: The Legal Process | HTML | |
| Part II. Application of General Estate Planning Tools to Forest Land | ||
| Chapter 6: Use of the Marital Deduction in Estate Planning | HTML | |
| Chapter 7: Disclaimers, Settlements, and Elections to Take Againsts the Will | HTML | |
| Chapter 8: Gifts of Forestry Assets | HTML | |
| Chapter 9: Role of Trusts | HTML | |
| Chapter 10: Life Insurance | HTML | |
| Chapter 11: Installment Contracts | HTML | |
| Part III. Application of Forestry-Specific Estate Planning Tools | ||
| Chapter 12: Special Use Valuation | HTML | |
| Chapter 13: Deferral and Extension of Estate Tax Payments | HTML | |
| Part IV. Forms of Business Organization and Forest Land Ownership | ||
| Chapter 14: Sole and Joint Ownership Considerations | HTML | |
| Chapter 15: Partnerships | HTML | |
| Chapter 16: Corporations | HTML | |
| Chapter 17: Limited Liability Companies | HTML | |
| Chapter 18: State Transfer Taxes | HTML | |
| Chapter 19: The Benefit of Planning a Forest Estate - or the Cost of Not Planning | HTML | |
| Appendix I: Sources by Order of Appearance: Laws and Regulations, Court Cases, Publications, IRS Forms and Publications, IRS Ruling and Positions | HTML | |
| Appendix II: Glossary | HTML | |
| Appendix III: IRS Form 706 - United States Estate (and Generation-Skipping Transfer) Tax Return | HTML | |
| Appendix IV: IRS Form 709 - United States Gift (and Generation-Skipping Transfer) Tax Return, 2008 | HTML | |
| Full Version (2.23 MB) | ||