There are many factors that drive the decision to sell mineral interests or other illiquid assets. Some owners simply have an urgent need for cash, while others may not want to deal with the uncertainty of future cash flows. Some owners don’t want their heirs to inherit the hassle of dealing with complex title issues and would rather give them cash now. In certain cases, you may own an asset that hasn’t produced, nor will produce cash flow for a long time, if ever. It is also wise to consider that the current long term capital gains tax rate is at historic lows which may not last much longer.