1.__Water bodies and wildlife habitat.__The plan must include the location of water bodies and wildlife habitat identified by the Department of Inland Fisheries and Wildlife.

2.__Maintenance or improvement, harvesting and regeneration.__ The plan must include schedules and recommendations for:

A.__Timber stand maintenance or improvement.__The plan must include measures that ensure maintenance or improvement in the quality of species and trees so that the value of the future stand does not diminish and the tax value does not decline;

B.__Sustained yield.__For an owner of more than 1,000 acres, the plan must ensure that the volume cut in a land management unit is less than growth.__Growth rates are based on either the county rates used in determining tree growth tax or on the owner's own records.__The Commissioner of Conservation shall adopt rules to establish the size range of a land management unit and the time period under which growth and cut are to be compared;

C.__A harvest plan.__The plan must demonstrate:

(1)__How the owner will leave adequate stocking for a productive stand, allowing understocking or clear- cutting only if there are no viable management options for the overstory;

(2)__How the owner will maintain or improve the quality of trees and species so that the value of the future stand does not diminish and the tax value does not decline; and

(3)__How the owner will minimize damage of soil, residual trees and regeneration during logging.

The Commissioner of Conservation shall adopt rules to define adequate stocking, to establish when understocking and clear-cutting may be allowed, to establish guidelines for standards and time periods for maintaining and improving the quality of trees and species and to determine how much damage to soil, residual trees and regeneration is unacceptable during logging; and