Branching Out is the free, quarterly, forest stewardship newsletter
published by Maryland
Cooperative Extension to provide current information to forest
landowners, natural resource professionals, and the public. The newsletter
has a simple 4-page format that provides an in-depth story on a selected
topics, along with a calendar of events, information on new resources,
and short stories of upcoming educational programs.
To view the Summer 2007 issue of Branching Out
in pdf/printable format, click
here.
Bob bought several hundred acres of forest land for $500,000 in
the 1950s. It was important to him to keep the land both in the
family and forested, so when he and his wife died he left it all
to his son, Jon, who he knew would take good care of it. Much to
Jon’s surprise, he received a bill for almost $400,000 in
state and federal taxes soon after inheriting the land. No one had
realized that the land’s value had risen to $2.5 million because
of its prime location for development. Unfortunately, Jon was forced
to sell the land in order to finance these inheritance taxes, and
soon saw it subdivided and developed.
"Not
What Dad Wanted" is just one of the videos available
on the Ties to the Land website.
Estate planning for forest land is necessary to prevent a similar
fate for your family and its assets. There is a new resource for
families facing the challenge of passing their properties and land-based
businesses from one generation to the next. The Ties to the Land
website will help guide family landowners through ownership transition.
Developed to address the needs of forest landowners, the site has
relevance for families with agricultural or other land-based businesses
as well. The website includes streaming video clips, excerpts from
the Ties to the Land workbook, a calendar of events and links to
other relevant sites. The site will be expanded, and new features
added, to meet users’ emerging needs. http://www.familybusinessonline.org/resources/ttl/home.htm
To get you started, here are a few pointers for creating a successful
estate plan. The first step is to create an inventory of all of
your assets, which will all be considered part of your taxable estate.
Part of this process should be the appraisal of your land, to avoid
surprises like Jon’s. If your total assets, including real
property, are worth less than $2 million, they will be exempt from
federal taxes, and if less than $1 million they will be exempt from
most Maryland taxes.
Next, talk with your family and identify your goals for the land,
such as continued timber production, preservation for wildlife,
or financial security for your heirs. Now you can assemble your
estate planning team. Calling on professionals for help does cost
some money, but inheritance and tax laws are so complex that very
few landowners can do it on their own. The expense is also small
when compared to the value of your land. Your team should consist
of your family attorney, an accountant specializing in estate planning,
a forester, and possibly a representative from a conservation organization
or a town planning board.
Once your team is assembled, you can discuss options like annual
tax-free gifting of smaller parcels of your land, and the use of
trusts and bargain sales to reduce taxes. You may also want to discuss
the possibility of a significant exclusion from federal estate taxes
through the sale or donation of development rights on your land
as a conservation easement. One or more of these options in combination
with a well-designed estate plan and a forest stewardship plan can
help you rest easy knowing that your assets will be well cared for
after your death, and that Uncle Sam will not get more than his
due. The area of estate planning is one in which an old adage holds
true: “Failing to plan is planning to fail.”
Some of the information in this article came from “Forest
Stewardship: Estate Planning” by Penn State Cooperative Extension.
For more information, check out the Ties to the Land website (address
on page 1), contact your county extension agent (extension.umd.edu/local)
or DNR forester, or search for “estate taxes” at www.naturalresources.umd.edu,
www.irs.gov, or www.comp.state.md.us.
Two adult emerald ash borers (EAB) were found during a routine inspection
on June 21, 2007 in Cranberry
Township, Butler County, Pennsylvania. These are the first EAB
specimens seen in the state. Officials are currently conducting further
inspections to determine the extent and severity of the infestation,
and a quarantine is now in place in four counties. The quarantine
restricts the transportation of any ash material, living or dead,
and all hardwood firewood. In Maryland, a quarantine is also still
in effect in Prince
George’s County.
The effort to eradicate all ash trees bigger than 1” DBH
within a 13,714 acre eradication zone in Prince George’s county
was completed in May. On June 1, a tree on the edge of the 2 mile
survey buffer was found with three galleries, one larva, and one
adult, but no additional instances were detected in nearby ash trees.
A new program will utilize trained Master Gardener volunteers to
inspect possible EAB detection sites. Report possible infestations
at www.hgic.umd.edu
or call MD Dept of Agriculture at 410-260-3477. Go to www.mda.state.md.us/plants-pests/eab/current.php
for the latest news.
Maryland is currently experiencing the worst gypsy moth outbreak
in a dozen years. Despite the spraying of more than 50,000 acres of
public and privately owned land in May by the Maryland
Department of Agriculture (MDA), large portions of the state have
been defoliated. Now that caterpillars are pupating, spraying is ineffective.
The best action to take is to water defoliated trees and call your
nearest MDA service center to report damage.
Robert
Hess was presented with the 2007 Maryland Tree Farmer of the Year
award before the Maryland Senate on Arbor Day 2007.
Hess, a retired waterman of 43 years and currently a handicap school
bus driver, owns and manages his 487 acre tree farm in Marion for
profit, wildlife habitat, recreation, and for his own satisfaction
and health. He also works to promote forest management awareness
to the community at large by hosting visits from school groups and
speaking at community meetings.
Hess’ tree farm contains woodland, stream buffers, marsh,
and food plots, and has been under a forest management plan since
1993. He planted a total of 151 acres, 60 of which are under incentive
programs. He also experiments with planting techniques and new species.
A believer in intensive management, Hess sprays to manage competition,
prunes and thins for timber improvement, and closely monitors all
results. He has also personally managed several timber sales for
both pulpwood and saw timber on his land, including a clear-cut
and a commercial thinning,
Hats off to Robert Hess, a shining example of an active forest
manager, and Maryland’s Tree Farmer of the Year!
The Maryland DNR Forest Service is conducting an online public meeting
for 30 days to solicit comments on the proposed work plans for four
State Forests: Green Ridge, Pocomoke, Potomac-Garrett, and Savage
River. The plans will be available for public viewing and comments
from June 25, 2007 to July 24, 2007. The plans identify the work that
is to be accomplished in the 2008 fiscal year. Each work plan can
be accessed from the DNR website: http://www.dnr.state.md.us/forests/workplans/.
Call Jack Perdue at 410-260-8505 with questions.
Maryland Cooperative Extension has gone high-tech. The new online
version of the General Forestry Course will run from September 1 until
December 15, 2007. Registration opens August 1, and class size is
limited to 10 participants on a first-come, first-serve basis.
Like
the original paper version, there are no formal classes. You work
from the comfort of your home, using your own woodlot, a friend's,
or a public forest while learning the basics of forestry, forest
ecology, and forest health in this non-credit certificate course.
The course exercises ultimately help you develop the framework of
a management plan for your forest.
The core content of the course is the same, but the text and appendices
are now electronic, and there are additional interactive exercises.
Access to live online Master Logger lectures is also included. Course
registration costs $300.00, which includes hard copies of supplemental
materials and a CD-ROM with required texts. Discussion with other
students and the instructor are also included in the curriculum.
For more information and to view sample lessons and exercises, go
to http://www.agnr.umd.edu/extension/elearning/generalforestry/,
or contact Nancy Stewart at 410-827-8056, ext. 112, nstewar1@umd.edu.
Landowners can obtain cost-sharing or incentive payments for a variety
of management activities. Details of the programs change often, so
check with your county forester before applying.
Wildlife
Habitat Improvement Program (WHIP)—WHIP provides
cost-share reimbursement to landowners that plant grassland habitat
or restore riparian buffers, stream banks, and wetlands for wildlife
habitat. The program is currently well-funded and open to applications.
Environmental
Quality Incentive Program (EQIP)—EQIP has an
agricultural land focus, but may also be applied to forestry practices.
The program shares 25-75% of costs to install and maintain conservation
practices that enhance soil, water, and related natural resources,
while sustaining production of food and fiber. This program is more
complex than others.
Conservation
Reserve Program & Conservation Reserve Enhancement Program (CRP
& CREP)—These programs share costs up to
87.5% and pay landowners to put their least productive agricultural
lands into conservation practices (including forest) that benefit
wildlife, improve water quality, and conserve soil. Watch for changes
to the incentive structures of these programs in the near future.
Forest
Land Enhancement Program (FLEP)—FLEP shares up
to 50-75% of the cost of approved practices for landowners with
up to 1,000 acres and a Forest Stewardship Plan. Funds for this
program are very limited and distributed on a rolling basis, so
apply soon.
Forest Stewardship Plan Subsidy—Qualified
landowners can have a Forest Stewardship Plan written for their
property by a county forester at no charge. This program is funded
by the Natural Resource Conservation Service, but is currently dormant.
It will likely be reinstated in the next fiscal year, so look for
an announcement.
All of these programs may undergo significant changes as a result
of the 2007
Farm Bill, which will take effect when passed by Congress. Talk
to your county
forester about which program is best for you and your land.
Forestry seminars on the Internet? Free and easy? Yes! Cornell University's
ForestConnect program continues the nation's first webcast seminar
series for forest landowners. The thirty minute webcasts are the third
Wednesday of each month with live presentations at noon and again
at 7:00 PM. Presenters are technical experts from the area of forestry
and natural resources. Participants must pre-register once, without
charge, at www.ForestConnect.info.
Email notification of Internet URL details will be sent to all registrants
prior to each seminar.
July 18—Working With Foresters August 15—Timber Sale Arrangement September 19—Small-Scale Firewood Production October 17—Creating Vernal Pools for Wildlife
November 21—Hardwood Natural Regeneration
December 19—Don't Degrade Your Woodlot
The Coverts Project is a three day training course teaching sound
forest and wildlife management practices to a select group of people
each year who then apply these principles to their own property and
actively encourage others to practice good forest stewardship. There
will be no Coverts training this year, but there are plans for five
Coverts Refresher Courses to be held across the state in September.
Each will be hosted by a Coverts Cooperator and will showcase their
property and projects. There will also be time to discuss the state
of the Coverts Project and for input on its future direction. Interested
in becoming a Coverts Cooperator next year? These field days will
be a great way to learn more about the project. Contact Cindy Mason
at cmason@umd.edu
or 301-432-2767 x301 to receive more information as it becomes
available.
Sept 8—Garrett County Sept 22—Baltimore and Dorchester Counties Sept 29—Washington and Calvert Counties
Forest Stewardship Website offers a wide variety
of resources for forest landowners and managers, and is frequently
updated. www.naturalresources.umd.edu
GPS training courses for professionals will be
offered in October and November (may also interest land-owners).
Check out training materials on the website. Contact Cindy Mason
for more information as available: cmason@umd.edu
or 301-432-2767 x301
Woods in Your Backyard workshops and twilight tours
are still in progress. Contact your county
extension agent if interested in having one in your area.
August 11 - Game Management (11:00 am) and Setting
Forest Management Goals (5:00 pm). Queen Anne’s County Fair,
Centreville. Contact Carol Taylor at 410-827-8056 x135.
September 12 - Tree Farm Biosolids Workshop and
Field Tour. Marion, MD. Contact Howard Anderson at 301-855-0927.
September 8, 22, 29 - Coverts refresher courses
(see above).
November 2-3 - Maryland Forests Association Annual
Conference. Go to www.mdforests.org/AM2007.htm
for more information.
October 6 - College of Agriculture and Natural
Resources Open House. Clarksville, MD. Contact Frank Allnutt at
fallnutt@umd.edu
or 301-432-2767 x308.
Published four times a year and distributed to forest landowners,
resource professionals, and other interested in forest stewardship.
Issues are posted online at www.naturalresources.umd.edu/BranchingOut.cfm.
To sign up for online updates, e-mail listserv@listserv.umd.edu.
In the body of the message, type SUB branchingout your name (ex:
SUB branchingout John Doe). For a hardcopy subscription ($10 per
year - make checks payable to University of Maryland) or to send
news items, e-mail cmason@umd.edu;
call 301-432-2767 x301; or mail
Branching Out
Maryland Cooperative Extension
18330 Keedysville Road
Keedysville, MD 21756-1104
The sponsoring agencies' programs are open to all citizens without
regard to race, color, gender, disability, religion, age, sexual
orientation, marital or parental status, or national origin.
Educational Programs
Robert
Hess was presented with the 2007 Maryland Tree Farmer of the Year
award before the Maryland Senate on Arbor Day 2007.
Like
the original paper version, there are no formal classes. You work
from the comfort of your home, using your own woodlot, a friend's,
or a public forest while learning the basics of forestry, forest
ecology, and forest health in this non-credit certificate course.
The course exercises ultimately help you develop the framework of
a management plan for your forest.
