Green Horizons
Volume 14, Number 2
Spring 2010

After the Storm: Pioneer Forest Salvage Operations

Terry Cunningham, Pioneer Forest

Editors’ Note: Almost a year ago, a “derecho” (inland hurricane)
passed through southern Missouri accompanied by tornadoes in some
areas. The damage was extensive and covered thousands of acres of
private, state and federal timber lands. In this installment of our
‘After the Storm’ series, we asked Pioneer Forest manager, Terry
Cunningham, to give GH readers an update on their salvage operations.

Pioneer Forest is a 140,000-acre private forest located in six Ozark
counties. It has been managed for nearly 60 years using uneven-aged
forest management, where single-tree selection harvests average every
20 years.

Before the storm, Pioneer Forest had six active timber sales and a
planned harvest of 8 million board feet (International ¼-inch) which
was approximately one-half of our annual growth. After the storm, we
estimated from aerial photos and ground monitoring that we had at
least 22,000 acres impacted enough to salvage. The following
discussion explains our salvage strategy.

Right before the May 8 storm, markets for forest products were poor
and prices were declining. While cross (railroad) ties and stave logs
(for barrels) were selling well, many sawmills placed quotas on their
loggers. Pine markets wereextremely poor to non-existent, and demand
for low-quality products (like pallets) was poor to non-existent.
Pioneer Forest was selling standing timber for $170 per thousand board
feet (International ¼-inch).

Even young trees with their ability to bend were no match for Mother
Nature.

We estimated there were 25 million board feet of timber on the ground
and we had a three-year window of time to salvage it. Immediately, we
suspended harvesting of standing timber and moved our existing six
contractors into salvage timber operations.

With poor markets, we knew that outside loggers would not be moving
into the area, and we would instead be competing with other landowners
for logging services. So, we immediately set our stumpage prices at
$125 per thousand board feet, approximately half of the price for logs
delivered to the mill. With pulpwood or blocking (small or defective
trees) selling for $26-$29 per ton delivered to yard, we set our
stumpage price at $5 per ton for this product. All loads were to be
weighed or scaled. Our pricing and recruiting efforts paid off in that
the number of active sales on Pioneer Forest increased from six to 24
within weeks.

As of March 1, 2010, we have salvaged over 17 million board feet and
estimate to be finished in mid-summer of 2010.

The pine trees remaining in this formerly mixed oak-pine stand will
allow this acre of land to remain in forest cover.

Things We Have Learned
Because it was a straight line wind, many trees have roots still
connected on one side even though they are lying on the ground. As a
result, they are not declining as rapidly as we expected and have
remained salvageable for a longer period of time.

Many of the Ozark loggers were not set-up to utilize the smaller trees
before the storm. With this material already down and in the way they
were forced into marketing it. Many will continue to use this market
after salvage is completed.

Additional impacts to the forest will unfold in time and will be
monitored by our continuous forest inventory (CFI). Forest growth,
forest health, and forest composition will most certainly be impacted
by the Storm of 2009 and we will share this information as events
unfold.

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Seven Missouri Schools Get Fuels for Schools Grants
Joe Jerek, Missouri Department of Conservation
The Missouri Department of Conservation (MDC), in cooperation with the
USDA Forest Service’s State & Private Forestry program, recently
awarded almost $6 million in grants to seven public school districts
for “Fuels for Schools” projects. The grants are being funded through
The American Recovery and Reinvestment Act (ARRA).

“Fuels for Schools funds will help these schools and school districts
install and operate boiler systems that use woody biomass from local
public and private forest land to heat and/or cool their facilities,”
explained grant administrator John Tuttle, forestry field programs
supervisor for the MDC. “Missourians care about conserving our
forests, fish and wildlife. This technology will help these schools
reduce dependence on fossil fuels,reduce energy costs, create or
retain local jobs and support healthy forests and the state’s forest
industry.”

Tuttle noted that conservation pays by enriching our economy and
quality of life. He gave the example of Missouri’s forest products
industry, which generates more than $5 billion in economic activity
each year and supports more than 30,000 jobs.

“The Fuels for Schools projects will help create a stronger market for
woody material historically considered waste, such as unhealthy or
small-diameter trees and wood debris left from logging,” he added.
“These forest products currently have little or no commercial value so
the Fuels for Schools projects can provide micro-markets for wood
chips produced from them.”

Tuttle explained the projects also will support forest health, a key
part of the MDC’s mission, by making it economical to thin overcrowded
forest stands and remove diseased and insect-infested trees.

He added that the projects also can serve as examples to other
schools, businesses and government agencies interested in wood-fueled
energy systems.

Tuttle said that similar efforts in other states have proved
successful. Missouri’s projects will be based on the Fuels for Schools
and Beyond program. This partnership between the USDA Forest Service
and several western states promotes the use of forest biomass waste
for heating, cooling and power in public and private buildings.
According to the Fuels for Schools and Beyond website
(www.fuelsforschools.info), fuel cost savings for projects that have
replaced natural gas boiler systems have averaged at 25 percent while
facilities replacing fuel oil systems have enjoyed savings of 50-75
percent.

The MDC mailed grant solicitations to public schools in the state’s
most heavily forested counties: Barry, Bollinger, Butler, Carter,
Crawford, Dent, Douglas, Howell, Iron, Madison, Oregon, Ozark, Perry,
Phelps, Pulaski, Reynolds, Ripley, Shannon, Stone, Taney, Texas,
Washington, Wayne and Wright.

A multi-agency selection committee reviewed grant applications.
Committee partners are MDC, USDA Forest Service/Mark Twain National
Forest, Top of the Ozarks Resource Conservation and Development
Council, Big Springs Resource Conservation and Development Council,
Missouri Department of Natural Resources Energy Division, Missouri
Forest Products Association and the University of Missouri
Extension-Forestry.

The committee selected grant recipients based on economic needs,
dependence on the forest products industry, project feasibility and
the ability to implement the project quickly, proximity to public and
private forestland and partnerships with other public entities that
could benefit from the biomass energy system.

Grant recipients and amounts are:
Southern Reynolds County R-II School District: $970,000
Perry County 32 School District: $970,000
Steelville R-III School District (Crawford County): $900,000
Rolla 31 School District Junior High Building (Phelps County):
$760,000
Gainesville R-V School District (Ozark County): $970,000
Eminence R-I Elementary (Shannon County): $350,000
Mountain View-Birch Tree Liberty High School (Howell County): $850,000 

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Plant Buffers May Limit Spread of Antibiotics in Animal Waste

Curt Wohleber, UM Cooperative Media Group

Research by scientists at the University of Missouri Center for
Agroforestry suggests that buffer strips of grasses and other plants
can trap and break down veterinary antibiotics in manure fertilizers.

Buffer strips have already demonstrated that they can be effective in
protecting water quality, controlling erosion and supporting wildlife
around crop fields.

“That’s the beauty of it,” said Keith Goyne, assistant professor of
environmental soil chemistry in the MU School of Natural Resources.
“Vegetative buffers already are a recommended practice for reducing
sediment, nutrients and herbicides in surface runoff. Our research is
showing another benefit.”

 Buffer strips of grass and trees adjacent to cornfields at MU
Greenley Center, Novelty, Mo. Photo by Kristen Veum.

The finding comes amid emerging concerns about the use of veterinary
antibiotics in livestock farming. Thirty to 80 percent of any given
dose of antibiotic may end up excreted as waste rather than absorbed
by the animal, Goyne said. When manure is used to fertilize croplands,
antibiotics in the manure-enriched soil may leave the farm via surface
runoff and eventually end up in streams, lakes or rivers.

While the concentrations of the antibiotics appear to be too small to
pose a direct threat to human health, scientists worry that the
presence of these compounds in soil and water may foster the emergence
of drug-resistant bacteria that could infect wildlife, livestock and
people. The compounds also may harm ecosystems by disrupting
communities of soil microbes, which play a crucial role in cycling
nutrients and decomposing organic matter.

Earlier studies by MU scientists have shown that grass buffers in
croplands can filter herbicides in surface runoff by physically
trapping sediment and nurturing microorganisms that break down
herbicides.

Goyne and colleagues – including assistant professor of forestry
Chung-Ho Lin, professor of soil science Steven Anderson, graduate
student Bei Chu, and two USDA soil scientists based at MU, Robert
Lerch and Robert Kremer – have been conducting laboratory and field
tests to see if buffers could play a similar role in filtering
antibiotics.

In one study, the researchers collected soil samples from both
croplands and grass and agroforestry buffers at three MU research
farms in Missouri – the Horticulture and Agroforestry Research Center
in New Franklin, Southwest Center in Mount Vernon, and the Greenley
Research Center in Novelty. They exposed the samples to two common
veterinary antibiotics, sulfadimethoxine and oxytetracycline.

Comparisons of soil from croplands and buffers revealed that soils
from several types of plant buffers were effective at reducing
concentrations of the antibiotics.

A report on the research appeared recently in the journal Agroforestry
Systems.

Related projects include a study at MU’s Bradford Farm near Columbia
that looks at the effectiveness of three different buffer designs in
reducing antibiotics in surface runoff.

The overall goal is to determine which combinations of plant species
and soil types are most effective at filtering and degrading
antibiotics, Goyne said.

The University of Missouri Center for Agroforestry, established in
1998, is one of the world’s leading centers contributing to the
science underlying agroforestry. Find the Center online at
http://www.centerforagroforestry.org

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Property Lines: Do You Know Where Yours Are?

R. Scott Brundage, Missouri Consulting Forester

Being a professional forester for 51 years and a consulting forester
for the last 30 years, I have been amazed to find that a majority of
woodland owners do not know exactly what land they own. Most owners
know where some of the corners are and some of the property lines,
particularly if there is a fence, but do not know for sure where all
the lines are.

Buffer strips have already demonstrated that they can be effective in
protecting water quality, controlling erosion and supporting wildlife
around crop fields.

If you are going to manage your woodlands properly, you need to know
where the property lines are. Why? If you are going to have a timber
sale, the forester has to know where the property line is so no trees
are marked and cut on the neighbor’s property. Missouri State Statutes
have a triple damage section concerning trespass. Therefore, as a
consulting forester, if I mark for sale trees on your neighbor’s land
and they are sold, I am liable for triple damages. If a landowner does
not know or have marked or fenced his property lines, I stay away 100
or more feet from where he thinks the line is, or I just will not take
the risk and turn down the sale job. The same holds true for a Timber
Stand Improvement (TSI) crew who will kill undesirable trees and vines
to release and let grow the valuable desirable crop trees. If the
woodland owner puts in access roads, waterlines, skid trails, log
yarding area, for example, he should/must know where the property
lines are.


Corner fence posts are good starting points for re-establishing
boundary lines.

When a forest landowner calls and asks me to help him, we set a time
and place to meet. When I arrive on the job, I always have an
up-to-date Plat Sheet of the area, an aerial photo, an aerial photo
with topographic lines and another aerial photo of the property with
the soils map superimposed on the landowner’s property. All this is
available from a computer except the Plat Sheet. I encourage
landowners to collect the same “tools” for their property so that they
can become more familiar with it.

As mentioned before, the forest landowner must know exactly where
their property lines and corners are. Usually, there are two choices
to solve the problem. One is cheap and the other very expensive. I
always pick the cheap alternative whenever possible.

The following is the fun and cheap way to relocate the old marked
property lines. Remember, for many, many years, the land was owned by
several to many previous owners. Each of those owners had to know
where the property lines and corners are. In many cases, there was a
property line fence agreed to by neighbors or surveyed in by a
surveyor. If you know where and how to look, you can often find
evidence of the old line. I always start by going to the County
Courthouse and visiting the Assessor’s Office. This office should have
a large aerial photo map showing your property. The property lines are
located on the map, and this is what your land taxes are based on.
These maps are very accurate – land taxes are based on a legal
description and that data is transferred to the aerial photo. These
aerial photo maps are inexpensive; I usually pay $5 to $10 per photo.

With the latest aerial photo map, a copy of your legal description, a
good compass, and a roll or two of fluorescent marking tape, you and
your wife, or kids, or grandkids, are ready to try to re-establish
your property lines. If you can get the neighbor adjacent to the
problem area to help, so much the better. First try to find a corner
or starting point. Usually there is something visible, i.e., corner
fence posts where fences come together at the edge of forest and
fields. Often an iron surveyor’s rod driven into the corner is
visible. If an old fence was present, start following your compass so
you know approximately where the line is and look for old fence posts,
wire on the ground, pieces of wire growing out of trees along the
line, etc. If you follow the compass line and check the aerial photo
often for confirmation (roads, fields, streams, buildings, power line
or pipeline rights of way, for instance) you can often follow exactly
along the old fence line. Kids love to help and go wild each time they
find a wire, or some other piece of the puzzle.

When you find any evidence of the old line, flag it with a piece of
fluorescent flagging tape. Often when you run such a line from corner
to corner, you can look back and see a perfectly straight line along
the old fence line. The next step is to buy 6- to 6 1/2-foot steel “T”
fence posts, a fence post driver (works much better and is safer than
a sledge hammer). Use an ATV to carry the posts, fluorescent flagging
tape and fluorescent ball caps. Begin at the property corner and drive
in a steel fence post next to the surveyor’s iron or corner post. I
like to use three people and then start down the old, poorly marked
line and drive in a new steel fence post every 100 feet. If it is more
than 100 feet between the flagging tapes marking the discovered old
line (say 300 ft.), one person goes ahead 300 feet and places a
fluorescent ballcap on the old flagged area. Another person takes two
fence posts and the driver and goes down the old line 100 feet. The
third person puts his fluorescent cap on the last steel post.

Now you can motion to or tell the middle person exactly where to put
in the next steel post. The middle man then moves on another 100 feet
and repeats the last step. This method guarantees a perfectly straight
line where the old fence line existed. This method costs very little
and is much cheaper than a survey. Do not use small, cheap electric
fence posts; they can easily be pulled out, and you need a permanent
marked line.

What do you do if you find or know your corners, but there is no old
fence or any evidence of a property line? If you must know exactly to
build a fence or something else, you must hire a surveyor. Only a
surveyor can legally establish a property/boundary line. Remember, you
can re-establish a line like the first example, but a surveyor is
needed to establish an exact corner or property line. If you must have
a property line surveyed, check with your neighbor because he/she will
benefit just as much as you will. The neighbor should pay his half of
the survey cost.

While I am at this point, let me mention something which can save you
thousands of dollars, or cost you thousands! Some of my clients have
just bought their property and have had it surveyed. Great! I go out
with them to determine what quality timber they bought and find the
corners all staked and flagged. The lines are seldom marked through
the woods, and we are now back to the first of this article. If the
property/boundary lines are marked by the surveyor, there is a
surveyor stake and flag every 200 to 500 or more feet and a pin or
iron next to the stake. In this situation, I tell the landowner to
immediately take steel fence posts and place them next to the surveyor
stake and/or pin. As soon as the leaves fall and you can see through
the woods, finish marking the line with a steel “T” post every 100
feet. Can you guess how many people follow this advice? Very few. If
the line is not marked as suggested, in a year or two, or three the
surveyor flagging tape is gone, the stake has rotted and fallen over
or knocked over by a deer or a neighbor kid. Bottom line is, you spent
thousands on a survey, and because you did not follow up their work,
your money is gone, and you are back to square one. Few surveyors tell
a landowner the above information.

There is a third option that is very cheap and could serve your
immediate needs. You have found your corners, but have no line and you
want to have a timber sale. Take a compass and fluorescent flagging
tape and start at a known property corner. Carefully shoot as straight
a line as possible to the other known corner. As you proceed,
liberally flag the line so it will be easy to find on your return.
Practically every time I do this the flagged, new line is off or
misses the other property line corner post or iron. Let’s say the line
ends up 20 feet off from the corner. I then turn around and follow the
line back to where I started at the first corner post. As I go, I move
the flagging tape to near where I think the correct, yet invisible
property or boundary line lies. I now have a flagged property line
that has to be very close to the real line. This type of line serves
the purpose of marking a timber sale or doing TSI, etc., but is not
the real (exact) property line. Only a surveyor can determine exact
lines. Obviously, the best time to do such work is the dormant season
when the leaves are off the trees and the understory vegetation.

In Missouri, our legislature passed the “Purple Paint Law” in the
mid-1990s. Purple paint every 100 feet on boundary line trees or fence
posts means NO TRESPASSING, just as a green light means go and a red
light means stop. Each year this law saves thousands of often the best
trees (butt logs) from being ruined by nailing NO TRESPASSING signs to
trees. Finish your property/boundary line reestablishment job by
painting the top 8 to 12 inches of the fence posts and trees exactly
on the line with purple paint. This helps keep trespassers off your
land and invited hunters and guests from accidentally getting off your
property.

Editors’ Note: This is an abbreviated version; for full article,
contact Brundage at brundage@socket.net.

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Preserving the Family Forest: Liquidity, Liquidity, Liquidity

David Watson, Certified Financial Planner

In the last issue of Green Horizons, Kirk detailed the issues that
were present in the “Dogwood Case Study.” In that real life situation,
the current landowner passed away prior to completing his succession
plans and left a few problems for his heirs, regarding the transition
of the family tree farm to the next generation. One of the issues that
the family faced was the need for additional liquidity. The need for
liquid assets to pay for estate settlement expenses is not an uncommon
situation. In fact, one of the obstacles that has thwarted many farm
and timberland owners for years, is the need for liquid cash to pay
for estate taxes. In many cases, the family forestland property had to
be sold by the heirs to generate the cash to pay the estate taxes – a
real tragedy!

Currently, there is no estate tax on transfers occurring in 2010 due
to the “sun-setting” of the prior law. (See Death Tax Update, page 6.)
Many tax experts do expect Congress to reinstate the estate tax, or
some form of it, at some point in the future. However, regardless of
the future of the estate tax in this country, there are numerous other
needs for liquid cash in the succession planning process for
timberland owners:


To pay off remaining debts. If the woodland will pass with any
significant debts attached to it, heirs may find it difficult to
pay-off the note obligations. Liquid cash could increase the
likelihood that the property will be retained in the family.
To provide operating capital for the continued operation of the
timberland/tree farm. New heirs may not have the expertise, or time,
to operate the tree farm, or manage the woodland, in the same manner
as the previous generation. Sufficient operating capital will allow
the heirs to pay property taxes and operating expenses (or hire
someone to perform the necessary maintenance) so that the woodland can
be retained in the family for the long term.
To “equalize” the estate. Often, some heirs are not interested in
owning/operating the family woodland. It would be unwise to try to
force them into such a long-term commitment if their heart is not in
it. Other assets, such as liquid cash, can be given to those heirs,
while the family forest can be transferred to others who have the
interest and ability to continue the legacy.
To allow for the future expansion of the family forestland. Sometimes
the threats to the family property come from neighboring farms. A pool
of liquid cash can be used to acquire adjoining properties when they
become available. This would allow motivated heirs to correct poor
management decisions on neighboring properties, or avoid sub-division
and/or development of adjoining lands.
To purchase the interests of any co-owners. If a given family-owned
property is jointly owned (i.e. with other relatives), life insurance
payable to the heirs of the deceased would allow the funds necessary
to buy the other interests in the property.

If you are going to manage your woodlands properly, you need to know
where the property lines are. Why? If you are going to have a timber
sale, the forester has to know where the property line is so no trees
are marked and cut on the neighbor’s property. Missouri State Statutes
have a triple damage section concerning trespass. Therefore, as a
consulting forester, if I mark for sale trees on your neighbor’s land
and they are sold, I am liable for triple damages. If a landowner does
not know or have marked or fenced his property lines, I stay away 100
or more feet from where he thinks the line is, or I just will not take
the risk and turn down the sale job. The same holds true for a Timber
Stand Improvement (TSI) crew who will kill undesirable trees and vines
to release and let grow the valuable desirable crop trees. If the
woodland owner puts in access roads, waterlines, skid trails, log
yarding area, for example, he should/must know where the property
lines are.
For those families interested in preserving the family forestland,
there are several potential sources of liquid cash:


Savings – if available in the estate
Liquidation of investment assets (i.e. stocks and bonds) – although
these assets are often already “spoken for.” These assets are
frequently needed to provide income for living expenses of a spouse or
other heirs. If not, they could be sold to generate cash for the
forestland planning.
Borrowing – caution should be used in depending on this strategy. The
uncertainties of the credit markets, interest rates, and the
willingness of lenders to lend, makes this option unpredictable.
Life insurance proceeds – this can be an attractive option if
available, since the proceeds received are generally tax free and the
cost (the cumulative premiums over time) are often less than the death
benefit. There are two sources of life insurance – existing policies
on the landowner’s life, and a new policy taken out on the landowner’s
life.

Many individuals have purchased life insurance for other purposes
(i.e. mortgage payoff, college funding, or income replacement), during
the course of their lives. Landowners should consider this potential
need for liquidity before surrendering existing life insurance
contracts. It may be smart to “recycle” these older contracts for use
in the family forestland succession planning. If a new policy is
required, care should be taken to structure that policy for the
maximum tax impact. For example, the use of a life insurance trust to
apply for, and hold, the life insurance is often recommended. A trust
allows the insurance to be held by a third party, so the estate taxes
are not increased by the death benefit. With this strategy, soliciting
the advice of the legal and financial advisors on the succession
planning team is highly recommended.

We have often heard the phrase “cash in king.” This is especially true
for families trying to successfully pass a large and complex asset,
like a piece of forestland, to the next generation. Access to an ample
amount of cash can often allow the forestland to be transferred,
managed properly, and kept in the family for future generations. We
remind our clients of a simple truth – “cash will be as important to
maintaining a tree farm after the landowner is gone, as it is while he
(or she) is alive… probably more important.”

Material discussed herewith is meant for general illustration and/or
informational purposes only, please note that individual situations
can vary. This information is not intended to be a substitute for
specific individual tax, legal or investment planning advice. Please
consult a qualified professional for legal advice/services.

David Watson is a financial advisor specializing in working with rural
landowners, sportsmen and conservation-minded families.

Securities offered through Royal Alliance Associates, Inc., Member
FINRA & SIPC.

Advisory Services offered through Pines Wealth Management, LLC, a
Registered Investment Advisor, and is not affiliated with Royal
Alliance Associates.

D.A. Watson & Company, 17263 Wild Horse Creek Rd., Suite 202,
Chesterfield, MO 63005, 636.230.3900, 888.230.3999.

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5th Grade Arbor Day Poster Contest – Missouri’s Winner

Mariah Harper, a fifth grade student in Sweet Springs, is the Missouri
state winner in the 2010 Arbor Day National Poster Contest.

 Harper’s poster was selected by a panel of artists and members of the
Missouri Community Forestry Council. The contest, sponsored nationally
by the National Arbor Day Foundation, asked fifth-grade students to
create a poster reflecting the theme “Trees are Terrific….and Energy
Wise.” More than 1,500 fifth-grade students from 62 Missouri schools
participated.

If you are going to manage your woodlands properly, you need to know
where the property lines are. Why? If you are going to have a timber
sale, the forester has to know where the property line is so no trees
are marked and cut on the neighbor’s property. Missouri State Statutes
have a triple damage section concerning trespass. Therefore, as a
consulting forester, if I mark for sale trees on your neighbor’s land
and they are sold, I am liable for triple damages. If a landowner does
not know or have marked or fenced his property lines, I stay away 100
or more feet from where he thinks the line is, or I just will not take
the risk and turn down the sale job. The same holds true for a Timber
Stand Improvement (TSI) crew who will kill undesirable trees and vines
to release and let grow the valuable desirable crop trees. If the
woodland owner puts in access roads, waterlines, skid trails, log
yarding area, for example, he should/must know where the property
lines are.

As the state winner, Harper will receive a $50 savings bond from
Forest ReLeaf of Missouri, a framed certificate from the Missouri
Community Forestry Council, and a commemorative tree will be planted
in her community by the Missouri Department of Conservation.

“Students like Mariah have learned about the importance of trees to
our environment and how they can make a difference” says Justine
Gartner, Forestry Program Supervisor. “The poster contest is a fun yet
educational way to help students understand the value that trees have
in the environment. We realize that an awareness of the relationship
of trees and our environment begins at a young age. The Missouri
Department of Conservation helps promote many conservation education
programs, like the recognition of Arbor Day and the poster
competition.”

If you would like more information about the 5th Grade Arbor Day
Poster Contest, please visit the National Arbor Day Foundation’s
website at http://www.arborday.org.

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Death Tax Update

from the Forest Landowners Association

By now, almost everyone has heard that the federal estate tax was
eliminated as of Jan. 1, 2010. Although tax repeal usually is a
welcome development, the 2010 estate tax repeal is only temporary, and
the full tax is scheduled to be reinstated in 2011 at even higher
effective rates. Moreover, since many Wills are drafted with potential
taxes in mind, this temporary repeal has and will lead to a great deal
of confusion and consternation among clients and their advisors.
Furthermore, do not expect the repeal to last. Most prognosticators
believe that Congress will act this year, probably with retroactive
effect, to reinstate the estate tax as of Jan. 1.

So, what should you do if you feel that your estate plan may be
affected by the temporary repeal? First, do not panic. Instead, review
your estate planning documents with a few guidelines in mind to
determine if you need to take action now.

Remember that, regardless of changes in the law, you should review
your Will and other estate planning documents periodically to
determine if modifications are necessary as a result of changes in
your personal circumstances (e.g., marriage, divorce, death of a
spouse, a significant increase or decrease in net worth, birth of a
child or grandchild, etc.). Now would be a good time for you to
undertake such a periodic review and to contact your financial planner
and lawyer if you have any questions or concerns.

If you are going to manage your woodlands properly, you need to know
where the property lines are. Why? If you are going to have a timber
sale, the forester has to know where the property line is so no trees
are marked and cut on the neighbor’s property. Missouri State Statutes
have a triple damage section concerning trespass. Therefore, as a
consulting forester, if I mark for sale trees on your neighbor’s land
and they are sold, I am liable for triple damages. If a landowner does
not know or have marked or fenced his property lines, I stay away 100
or more feet from where he thinks the line is, or I just will not take
the risk and turn down the sale job. The same holds true for a Timber
Stand Improvement (TSI) crew who will kill undesirable trees and vines
to release and let grow the valuable desirable crop trees. If the
woodland owner puts in access roads, waterlines, skid trails, log
yarding area, for example, he should/must know where the property
lines are.

For unmarried individuals, or for married individuals either without
children or with Wills that leave all assets to a surviving spouse,
the temporary repeal in the estate tax probably has no impact on your
overall testamentary plan. Of course, every individual’s circumstances
are unique, so if you think your Will or family situation is atypical,
then you should contact your financial planner to determine if further
review and modification of your estate plan is warranted.

For married individuals with children and with tax-motivated Wills or
revocable trusts (i.e., Wills that leave the estate tax exemption
amount to a family trust and the balance to a surviving spouse), the
temporary repeal probably justifies some action on your part. This is
because the temporary repeal may affect the dispositive provisions of
your Will, thus potentially altering the amount you leave to your
spouse and your children if you die in 2010 and the law remains
unchanged. Fortunately, though, a relatively simple, inexpensive
Codicil to your Will may be all that is necessary to preserve the
benefits you intended for your spouse and children when your Will
originally was prepared. Further, this Codicil may be drafted so that
it only applies during 2010 and only if the estate tax is not
reinstated. Therefore, if new law is passed in 2010, or if the estate
tax is reinstated in 2011 as scheduled under current law, your
existing Will and estate plan remains intact and no further action may
be required on your part.

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The Toolbox

Hank Stelzer, MU Forestry Extension

Just like home repairs, certain woodland jobs can be accomplished
quickly and efficiently if the right tool is used. In this installment
of ‘The Toolbox’ let’s take a look at scale sticks, diameter tapes and
increment borers.

Tree and Log Scale Sticks
If you want to determine the volume of timber in a tree or log, this
tool is a must-have. It is similar to a wooden yardstick, with various
scales marked on it that allow you to measure the diameter and
merchantable height in trees and logs, and determine the volume of
wood. Tree and log scale sticks can be used to estimate volume using
the Doyle Scale or International 1/4 Scale (the most commonly used log
rules in Missouri). The sticks are easy to use and come with
directions. They are inexpensive (less than $15) and if you live in
Missouri they’re free! All you have to do is contact your local MDC
Resource Forester (http://www.mdc.mo.gov/forest/contacts/) or private
consulting forester (http://www.missouriforesters.com/). Note the
consulting foresters’ scale stick uses the Doyle Scale while the MDC
scale sticks use the International 1/4.

Diameter Tapes
If you want to measure the diameter of a tree more accurately than can
be accomplished with a tree and log scale stick, use a diameter tape;
more commonly called a D-tape. The tape is wrapped around the tree,
and the diameter is read directly from it. D-tapes are used annually
when measuring crop trees to determine their growth rate or when
measuring a tree’s diameter to very accurately determine timber
volume. The latter scenario is especially important when the tree is a
veneer-grade black walnut! D-tapes are an indispensable tool for a
forester and can be purchased from forestry supply firms for $35-40.

If you are going to manage your woodlands properly, you need to know
where the property lines are. Why? If you are going to have a timber
sale, the forester has to know where the property line is so no trees
are marked and cut on the neighbor’s property. Missouri State Statutes
have a triple damage section concerning trespass. Therefore, as a
consulting forester, if I mark for sale trees on your neighbor’s land
and they are sold, I am liable for triple damages. If a landowner does
not know or have marked or fenced his property lines, I stay away 100
or more feet from where he thinks the line is, or I just will not take
the risk and turn down the sale job. The same holds true for a Timber
Stand Improvement (TSI) crew who will kill undesirable trees and vines
to release and let grow the valuable desirable crop trees. If the
woodland owner puts in access roads, waterlines, skid trails, log
yarding area, for example, he should/must know where the property
lines are.

Increment Borers
Borers are definitely a forestry specialty item. They are used to cut
and extract a small, round wooden dowel called an increment core from
a tree. If you take a core that extends all the way to the center of
the tree, you can count the growth rings and determine the tree’s age
and its historic growth pattern. A core taken only one to two inches
deep can be used to determine the width of the last several growth
rings, thus telling you how fast the tree is growing. Tree age and its
growth rate are very important pieces of information for the forester.
An increment borer consists of an auger bit, a handle, and an
extractor tray that slips into the hollow auger bit after you have
drilled into the tree. Increment borers come in a variety of sizes and
prices range from $175 to more than $300.

In the next issue, we will take a look at hatchets and squirt bottles,
chainsaws and herbicides.

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Cedar Management Study Underway in SW Missouri

Frances Main, Missouri Department of Conservation

“What do you mean I have more money in my cedar than in my oaks?” That
is a common response when a landowner has asked for help with a mixed
oak sale and I come across a beautiful stand of eastern redcedar
(Juniperus virginiana). As a forester in southwest Missouri, I can see
the economic value of those high-density, self-pruned, no-taper cedar
stands as well as the loggers who covet them. The question has always
been how to harvest that stand while perpetuating its characteristics
so the landowner will have a future sale from the same tall, straight
stand of cedar he started with.

David Gwaze, silviculturalist with the Missouri Department of
Conservation, has joined me in the quest to answer that question. A
study has been designed to investigate the impacts of forest
management on redcedar regeneration.

To help determine how much of the stand needs to be harvested at any
one time to ensure recruitment of similar high quality trees, the
study will use three silvicultural treatments: 1) clear cut (half the
area will be replanted and half left to regenerate naturally; 2)
thinning down to a moderate basal area retention; and 3) thinning to a
light basal area retention. Of course, the ever present “control plot”
also will be in the study.

If you are going to manage your woodlands properly, you need to know
where the property lines are. Why? If you are going to have a timber
sale, the forester has to know where the property line is so no trees
are marked and cut on the neighbor’s property. Missouri State Statutes
have a triple damage section concerning trespass. Therefore, as a
consulting forester, if I mark for sale trees on your neighbor’s land
and they are sold, I am liable for triple damages. If a landowner does
not know or have marked or fenced his property lines, I stay away 100
or more feet from where he thinks the line is, or I just will not take
the risk and turn down the sale job. The same holds true for a Timber
Stand Improvement (TSI) crew who will kill undesirable trees and vines
to release and let grow the valuable desirable crop trees. If the
woodland owner puts in access roads, waterlines, skid trails, log
yarding area, for example, he should/must know where the property
lines are.
Each plot measures 0.2 acres (a circular plot with a 52.7-foot radius)
and all treatments are replicated five times making the entire study
site about 5 acres. Dormant season data has been collected, and
post-treatment data (survival, density, height and diameter) will be
collected in years 1, 3, 5, and then every 5th year for 15 years.

We look forward to more insight into the sustainable management of
relatively pure stands of eastern redcedar.

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THE STORK HAS (FINALLY) LANDED!

Co-editor Michelle Hall and husband Derek welcomed their second son,
Konrad, on March 22. (This might be the reason your Spring Green
Horizons newsletter is a little late, but a pretty good reason, we
think!) Everyone, including big brother Quentin, is enjoying the
little guy and actually getting some sleep, so far.

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It’s Baaaack… The Bid Box Returns!

Timber markets are beginning to show some signs of life. The ‘experts’
are debating whether this is the beginning of a sustained recovery or
a simple short-term supply/demand response. At any rate, one fact
remains… in strong or soft markets it always pays to seek competitive
bids for your timber!

This timber was marked in February 2009, but was not put on the market
until January 2010 because of the very low demand for timber. FYI,
this consulting forester did not complete even one timber sale in
2009.


The Bid Box
(All volumes reported in Doyle Scale)
Shelby County

50 acres
974 mixed hardwoods (71 black walnut, 903 other hardwood species)
Estimated volumes: black walnut - 11,050 bd. ft.; other hardwoods -
155,900 bd. ft.
Forester valued the sale at $26,000 to $36,000

Nine bids:


$32,661.81 (accepted)
$30,211
$26,500
$22,500
$19,875
$16,000
$15,080
$13,309
$10,000

Return: $653 per acre

Do you have a timber sale for The Bid Box? We would love to hear from
you!

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The Back Page



Deadlines for Newsletter Submissions

Spring Issue: March 15
Summer Issue: June 15
Fall Issue: September 15
Winter Issue: December 15



GH Online: Find Green Horizons on the Internet at
http://agebb.missouri.edu/agforest/index.htm or
http://snr.missouri.edu/forestry/extension/



eXtension ‘Soft Launches’ Wood Energy

Do you want to understand how the properties of woody biomass affect
how it may be converted into useful forms of energy? How about
learning new paradigms in harvesting woody biomass for energy? Or what
conditions a wood energy facility must meet to be successful? Answers
to these and other wood-related energy questions can now be found at
eXtension’s Wood Energy Community of Practice (CoP),
http://www.extension.org/wood%20energy.

Forestry experts from universities around the country have developed
the Wood Energy CoP to be your one-stop shop for science-based
information. The site was ‘soft-launched’ March 1, meaning that we are
still tweaking some facets of the site as we receive feedback from
users. So, if you like what you see, have a concern as to something
presented, or wish to see something that is not there, we would love
to hear from you. Just click on the, “How are We Doing?” link at the
bottom of the page to provide us with your feedback!

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Calendar of Events

April 17, 2010: Missouri Chapter of the Walnut Council spring tour,
Hawkpoint, Mo. The Missouri Chapter of the Walnut Council will hold
its spring tour April 17 north of Hawkpoint, Mo., in Lincoln County on
the Don Bohler tree farm and two neighboring properties across the
road. Site suitability will be the main emphasis as it relates to
black walnut, white oak and red oak. Timber stand improvement has been
done on Bohler’s while discussions and procedures will be held on the
other properties where TSI has not been conducted. Current and
projected tree values will be made on maturing walnut and oaks. More
details on the schedule, agenda and directions are available by
contacting H. Palm (palmh@missouri.edu or 573-228-0898).

July 18-21, 2010: Annual Meeting of the Northern Nut Growers
Association, Wooster, Ohio. The 101st Annual Meeting of the Northern
Nut Growers Association will be held at the College of Wooster in
Wooster, Ohio. The program will include Show and Tell session,
technical presentations, field tours and banquet. See details at
http://www.nutgrowing.org or request from icomserve@aol.com

July 25-28, 2010: Annual Meeting of the Walnut Council, Grand Rapids,
Mich. The 40th Annual Meeting of the Walnut Council will be held in
Grand Rapids, Mich. For details, contact Liz Jackson, at
Jackson@purdue.edu or 765-583-3501; or Roger Corwin at
rogercorwin@comcast.net or 616-452-9188. Details also will be
available in late spring at http://www.walnutcouncil.org

Sept. 22-25, 2010: Annual Black Walnut Festival, Stockton, Mo. The
50th Annual Black Walnut Festival will be held in Stockton, Mo.
Activities include a carnival, parade, crafts, food and games. For
more information, contact Debbie Whisler at 816-229-8558 or
816-228-6322; the Stockton Chamber of Commerce at 417-276-5213; or
Hammons Products Company at 888-4bwnuts. The Stockton Chamber of
Commerce’s Web site also will have festival information; go to
www.stocktonmochamber.com

Oct. 1-2, 2010: Annual Brunswick Pecan Festival, Brunswick, Mo. The
30th Annual Brunswick Pecan Festival will be held in Brunswick, Mo.
For more information, contact Tammy Taylor at 660-548-3340 or go to
www.brunswickmo.com.

Oct. 16, 2010: Missouri Chestnut Roast, New Franklin, Mo. The Eighth
Annual Missouri Chestnut Roast will be held in New Franklin, Mo.
Details can be found at http://www.centerforagroforestry.org; or
contact Julie Rhoads at Rhoadsj@missouri.edu or 573-882-3234.

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