U.S. Trust - S.A.M. - Private Business

The Tax Efficiency of Timberland

When owning timberland, a key aspect is managing your timber sale tax. The question is whether the IRS will view the sale as ordinary income, or will you be able to report the income as long-term capital gains, resulting in a lower tax rate.

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Understanding the Drought: Short and Long-Term Effects?

We are frequently asked what will be the short and long-term effects of the drought on farmers, commodity prices, farmland in general, and food prices.

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Investing in U.S. Farmlands: Is There a Bubble?

Clients often ask if we think domestic farmland prices are at a "bubble" stage, because farmland—and more particularly farmland prices—continue to be in the news and are often the subject of conflicting or ambiguous reports.

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Another Reason To Hug Trees

Forests evoke all kinds of images, from white-tailed deer to plaid-shirted lumberjacks. But a growing number of investors are also likely to see pinstriped portfolio managers among the trees.

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U.S. Trust provides support to owners and heirs in the management of closely held business interests (nonmarketable equity securities), including C and S corporations, LLCs and FLPs.

Our private business professionals provide:

Strategic planning and oversight
Risk monitoring
Estate plan implementation
Corporate governance oversight
Business succession planning

Thought Leadership

For our insights on Private Business, please read the following:

Succession Planning

Nonfinancial assets, such as closely-held businesses, real estate, oil, gas and mineral properties, and timber, farm and ranch land, are complex in nature and involve risks including total loss of value. Special risk considerations include natural events (for example, earthquakes or fires), complex tax considerations, and lack of liquidity. Nonfinancial assets are not suitable for all investors. Always consult with your independent attorney, tax advisor, investment manager, and insurance agent for final recommendations and before changing or implementing any financial, tax, or estate planning strategy.

AR-AR113561 EXP-2014.04.10

Investment products: Are Not FDIC InsuredAre Not Bank GuaranteedMay Lose Value

Credit and collateral subject to approval. Terms and conditions apply. Programs, rates, terms and conditions subject to change without notice.

U.S. Trust, Bank of America Private Wealth Management operates through Bank of America, N.A. and other subsidiaries of Bank of America Corporation.

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