Dr. Harry L. Haney, Jr., adjunct faculty, Warnell School of Forestry and Natural Resources, University of Georgia. Dr. Haney specializes as a consultant on forest management focusing on income tax, estate planning and financial analysis. He is Garland Gray Emeritus Professor, Department of Forestry, College of Natural Resources at Virginia Tech, where he served on the faculty for over 28 years. He teaches numerous short courses on timber taxation, estate planning, forest finance, and management of private timberland. He has written several landowners guides and numerous techinical publications on forestry investment analysis, timber taxation, and forest management. His tax columns in Virginia Forest magazine and Forest Landowner magazine are widely read.