Often, entire branches are ripped form the boles of older trees, or the trees break off at the base of the crown. Recovery from ice or snow damage is directly related to tree size and the amount of damage. Younger and smaller trees are more capable of rapid and complete recovery than older and larger trees. Ice damage is most severe in the densest stands, where trees have the smallest crowns. However, because the trees in dense stands support one another, dense stands also have the greatest basal area and number of stems per hectare of undamaged or lightly damaged trees following a severe storm.
Fusiform rust damaged trees are highly likely to break at the canker during storms.
Well-stocked stands can be managed to a fruitful rotation following most storms. Heavy selection thinning or row thinning, followed by heavy ice or snow buildup on branches, increases tree bending and both branch and stem breakage. Trees with symmetrical crowns should be favored because uniform distribution of snow and ice reduces the possibility of bending. Please keep in mind these are general answers and that circumstances particular to you could cause these answers to be different. Before reporting a gain or loss you should consult with your tax advisor.