


Introduction
Part I: Publications, Brochures, and Fact Sheets
Part II: Internet Resources by State
resources in the Woodland Owners Guide.
Users of this guide should consult with a qualified professional when making decisions on tax or estate planning.
An Introduction to Estate Planning
http://www.dnr.cornell.edu/ext/forestrypage/pubs/infobroch/by%20topic/estate_planning_sloman.htm
This article aims to familiarize forest landowners with the terminology and methodology involved in estate planning. Estate plans should be developed along with a lawyer and an accountant. This is an excellent source for estate planning.
Basic Estate Planning
http://www.wvu.edu/~exten/depts/af/ahc/estatepl.pdf
This 2-page publication provides a readable summary of estate planning that looks at wills, living wills, medical power of attorney, durable power of attorney, and trusts.
Estate Planning
http://www.sfrc.ufl.edu/Extension/florida_forestry_information/planning_and_assistance/estate_planning.html
This website of University of Florida Extension explains current inheritance tax law and how it affects non-industrial private landowners. It includes links to many other sources of information and supporting documents.
Estate Planning for Forest Landowners ? What Will Become of Your Timberland?
http://www.srs.fs.usda.gov/pubs/gtr/gtr_srs112.pdf
This is a 199-page USDA Forest Service General Technical Report. It provides a comprehensive treatment of estate planning for non-industrial private woodland owners and includes examples, a discussion of State death taxes, and forestry-specific estate planning tools, and an explanation of various forms of ownership. Appendices include a glossary, a listing of additional readings, and sample tax forms.
Estate Planning for Private Landowners #5: Substantiation of Value of Donated Conservation Restrictions for Federal Tax Purposes
http://www.umass.edu/nrec/pdf_files/donated_conservation_restrictions.pdf
This one page notice highlights essential information for people considering donating a conservation restriction to a government agency or charitable non-profit group with the intent of taking a federal income tax deduction.
Minimizing Federal Income Tax for Forest Landowners
http://forestry.msu.edu/extension/ExtDocs/NCR343.pdf
This is an 8-page bulletin of Michigan State University Cooperative Extension. It covers "income tax items specific to tree growers or with which tree growers generally have problems" with special attention given to changes in the tax codes that took place in 1997 and 1998. A sampling of topics includes timber basis and depletion allowance, active income and passive income, and operating expanse deduction limits.