|
Planning With Family Limited Partnership
by
Leo J. Cushing, Esq., CPA
Family Partnerships - IRC 704(e)
Why Use a Family Limited Partnership
Valuation of Gifts of Limited Partnership Interests
Present Interest Exclusion.
Estate Tax Consequences - Retention of Control
IRC 2036 and the Byrum Problem.
The Anti -Harrison legislation.
The Uniform Limited Partnership Act
Limited Liability - Sole General Partner
No Capital Gain Recognition in Funding Family Limited Partnership
Life insurance owned by the Partnership
Using Family Partnerships to Avoid a Transfer for Value Problem
Partnership Buy/Sell Agreements.
Valuation Issues Under Chapter 14.
Sample Family Limited Partnership Agreement.
$75.00
Price includes (Shipping/Handling)
(For 5 or more, call 781-581-9282 for quantity discounts)
For your protection, we will call to confirm your order
and get credit card information
ORDER
| 