Timber

News & Analysis as of

Tax Reform and the Timber Industry

This alert provides an overview of various timber tax issues in play as part of the tax reform debate. The alert is drawn from several sources, including former House Ways and Means Committee Chairman David Camp’s tax reform...more

First District Publishes Decision Rejecting CEQA Challenges To Cal Fire’s Approval of Gualala Area Nonindustrial Timber Management...

In a decision filed December 2, and later ordered published on December 30, 2014, the First District Court of Appeal affirmed the Mendocino County Superior Court’s judgment denying a petition for writ of mandate challenging a...more

Upcoming Listing Decision on Northern Long-Eared Bat May Have Far-Reaching Impacts on Industry

On Tuesday, November 18, 2014, the U.S. Fish and Wildlife Service (“Service”) announced the reopening of the comment period on the Service’s proposed rule to list the northern long-eared bat (“NLEB”). 79 Fed. Reg. 68657. ...more

EU Timber Regulations - How Robust Are Your Due Diligence Systems?

Whilst the European Timber Regulation dates back to 2010, it only took direct effect in Member States last year. Amongst other things, it requires operators to ensure they have due diligence systems in place to properly...more

Logging Company Awarded $1.75 million for B.C. Government's Failure to Consult

A recent decision of the B.C. Supreme Court suggests that recovering economic losses caused by blockades or activities that interfere with commercial activities will not be straightforward....more

Contingent Valuation Returns?

The latest battle in the timber wars provides vividly contrasting views of the impact of last summer’s Rim fire, which burned across over 250,000 acres in the Stanislaus National Forest, Yosemite National Park and on private...more

Seeing the Forest through the Trees -- A New Method for Structuring Investment by Foreign Investors in U.S. Timber and...

Overview - Large institutional investors including pension plans and endowments and foundations have made significant investments in timberland over the last forty years. These same investors have also made significant...more

Expansion of REIT-able Assets and REIT Conversions

In recent years, the US Internal Revenue Service has considerably expanded the categories of real estate assets that may be owned by a real estate investment trust (a “REIT”). This expansion of qualifying or “REIT-able”...more

Legal Alert: Pulp and Circumstance – Pennsylvania Supreme Court Characterizes Gain as Business Income

On January 22, 2013, the Pennsylvania Supreme Court held that the gain on the sale of out-of-state timberlands constituted business income under the state’s amended definition of business income. Glatfelter Pulpwood Co. v....more

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