Masters Theses

Date of Award

8-1983

Degree Type

Thesis

Degree Name

Master of Science

Major

Forestry

Major Professor

Garland R. Wells

Committee Members

David M. Ostermeier, C. Douglass Izard

Abstract

This thesis was written by the case study approach. Presented was a real case study of a large, multigenerational, family forest ownership. Estate planning procedures, including the creation of new forest business enterprises by incorporation and partnerships with family members were documented. The family members' goals of passing on the managed forest land in an unbroken form, while minimizing federal estate and income taxes were examined.

The study objectives were:

1. To evaluate by contrast the two administrative management decisions, i.e., the advantages and limitations of partnerships versus incorporation as applied to the forest estate.

2. To analyze all of the case decisions regarding forest business organizations and estate planning for the purpose of identifying the existence of principle(s) favoring the decision of choice. The thesis was organized in such a manner to serve the purpose of classroom instruction in an envisioned senior-level forest management course.

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