Estate Planner's Guide to Family Business Entities: Family Limited Partnerships, Limited Liability Companies, and More / Edition 2

Estate Planner's Guide to Family Business Entities: Family Limited Partnerships, Limited Liability Companies, and More / Edition 2

by Louis A. Mezzello
     
 

ISBN-10: 1590312457

ISBN-13: 9781590312452

Pub. Date: 04/01/2004

Publisher: American Bar Association

Providing the necessary background for lawyers and financial planners to accurately advise clients on transferring wealth through the establishment of a business entity.  See more details below

Overview

Providing the necessary background for lawyers and financial planners to accurately advise clients on transferring wealth through the establishment of a business entity.

Product Details

ISBN-13:
9781590312452
Publisher:
American Bar Association
Publication date:
04/01/2004
Edition description:
2nd Edition
Pages:
240
Product dimensions:
8.66(w) x 11.22(h) x 0.52(d)

Table of Contents

Ch. 1Introduction-estate planning objectives and techniques1
Ch. 2Using limited partnerships and LLCs to achieve nontax benefits5
Ch. 3Choice of entity - introduction9
Ch. 4Comparing S corporations with C corporations15
Ch. 5Comparing S corporations with partnerships (including LLCs)17
Ch. 6Comparing limited partnerships with LLCs27
Ch. 7Choosing the right entity31
Ch. 8Entity classification for federal tax purposes35
Ch. 9S corporations : recent developments49
Ch. 10Formation of the entity59
Ch. 11Special valuation rules under chapter 1473
Ch. 12Other transfer tax issues87
Ch. 13Grantor retained annuity trusts91
Ch. 14Installment sales to grantor trusts97
Ch. 15Overview of partnership taxation111
Ch. 16Drafting the operating agreement for an LLC143
Ch. 17Sample forms151
Appendix AExamples of tax savings211
Appendix BForm 8832217

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