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Investor Presentation

Pope Resources Transaction Closing Details Preliminary Unitholder Vote / Election Results Pope Unitholder Voting Results ■ 72.9% of units outstanding voted at the special meeting ■ 98.9% of those units voting at the special meeting voted to approve the merger Preliminary Consideration Election Results ■ 10.2% of units elected Rayonier stock ■ 10.7% of units elected Opco units ■ 79.1% of units elected cash (subject to proration) Preliminary Consideration Breakdown (w/ Proration) $169.5 million of cash - Includes $10 million consideration for GP interests ■ 7.1 million Rayonier common shares ■ 4.6 million Opco units Transaction Valuation / Financing Overview ($ in millions, except per share amounts) Pope Units Acquired (MMS) Pope Units Outstanding @ 4/30/20 (-) Pope Units Owned by Rayonier Net Units Acquired @ Closing Implied Price per Unit @ Closing 4.367 (0.114) 4.252 Rayonier Shares / Opco Units Issued per Pope Unit 2.751 Rayonier Closing Share Price on 5/7/20 $24.01 $37.50 $103.55 Cash Consideration per Pope Unit Implied Price per Pope Unit Acquired @ Closing Implied Transaction Valuation Implied Total LP Consideration (1) Pope Net Debt @ 3/31/2020 (2) GP Consideration Total Consideration + Net Debt Equity Financing Total Number of Shares / Opco Units Issued (MMS) Rayonier Closing Share Price on 5/7/20 Implied Value of Equity Financing Debt Financing New Incremental Term Loan Pope Resources Debt Assumed Total Incremental Debt Financing $440.3 10.0 101.8 $552.1 11.7 $24.01 $280.9 $250.0 45.0 $295.0 The previously announced Pope Resources acquisition closed on May 8, 2020. (1) Excludes units already owned by Rayonier. Rayonier (2) Excludes net debt of Timber Funds business. Investor Presentation | May 2020 11
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