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    Description

    Data for this study were collected using a questionnaire mailed to randomly selected members of two forest owner organizations. Among the key findings is that 38% of forest estates owed federal estate tax, a rate many times higher than US estates in general. In 28% of the cases where estate tax was due, timber or land was sold because other assets were not adequate. In 29% of the cases where land was sold, it was converted to a more developed use. Questionnaires also were mailed to randomly selected individuals from a national database of rural landowners for comparison with forest owners. For most of the characteristics surveyed, there was no statistical difference between responses from the two groups.

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    Citation

    Greene, John L.; Bullard, Steven H.; Cushing, Tamara L.; Beauvais, Theodore. 2006. Effect of the federal estate tax on nonindustrial private forest holdings. Journal of Forestry: 15-20

    Keywords

    nonindustrial private forests, estate tax, forest conversion, Dillman Total Design Method

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https://www.fs.usda.gov/treesearch/pubs/33002