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    Author(s): William C. Siegel
    Date: 2004
    Source: National Woods, Volume 27(3): 22-24
    Publication Series: Miscellaneous Publication
    PDF: Download Publication  (600 KB)


    Estate planning and associated tax considerations frequently focus on the transfer of property at death. Lifetime gifts, however, are also a valuable planning tool. The "ability to afford the gift" should be the first consideration in a giving program. Timberland and other property that someday might be needed should not be given away.

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    Siegel, William C. 2004. Gifting of timberland as an estate planning tool. National Woods, Volume 27(3): 22-24

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