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- 10-K Annual report
- 10.10 Form of Indemnification Agreement
- 10.11 Form of Imdemnification Agreement
- 10.20 Form of Rayonier Incentive Stock Plan
- 10.24 Annual Corporate Bonus Program
- 10.29 Description of Rayonier 2011 Performance Share Award Program
- 12 Statements Re Computation of Ratios
- 21 Susidiaries of the Registrant
- 23 Consent of Independent Registered Public Accounting
- 24 Powers of Attorney
- 31.1 Section 302 Certification of CEO
- 31.2 Section 302 Certification of CFO
- 32 Section 906 Certification of CEO & CFO
EXHIBIT 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in Registration Statement Nos. 333-143150 and 333-52857 on Form S-3, in Amendment No. 1 to Registration Statement No. 333-114858 on Form S-4, in Registration Statement Nos. 333-158656, 333-152505, 333-136920, 333-129176 and 333-129175 on Forms S-8 and in Post-Effective Amendment Nos. 333-162959, 333-148525 and 333-167011 of our reports dated February 23, 2011, relating to the consolidated financial statements and financial statement schedule of Rayonier Inc. and subsidiaries (the “Company”) and the effectiveness of the Company’s internal control over financial reporting, appearing in this Annual Report on Form 10-K of Rayonier Inc. and subsidiaries for the year ended December 31, 2010.
DELOITTE & TOUCHE LLP
Certified Public Accountants
Jacksonville, Florida
February 23, 2011