The Family Limited Partnership Deskbook: Forming and Funding FLPs and Other Closely Held Business Entities / Edition 2

The Family Limited Partnership Deskbook: Forming and Funding FLPs and Other Closely Held Business Entities / Edition 2

by David T. Lewis, Andrea C. Chomakos
     
 

Forming and funding a family limited partnership or limited liability company is both increasingly common and complicated. This current, comprehensive reference provides in-depth analysis of all facets of using these planning vehicles. It begins with detailed guidance on the basic principles of drafting, forming, funding, and valuing an FLP or LLC, but also covers… See more details below

Overview

Forming and funding a family limited partnership or limited liability company is both increasingly common and complicated. This current, comprehensive reference provides in-depth analysis of all facets of using these planning vehicles. It begins with detailed guidance on the basic principles of drafting, forming, funding, and valuing an FLP or LLC, but also covers advanced income tax concerns. Added tools include examples and extensive sample forms on CD-ROM.

Product Details

ISBN-13:
9781590318171
Publisher:
American Bar Association
Publication date:
03/25/2008
Series:
Family Limited Partnership Deskbook: Forming and Funding Flps and Other Series
Pages:
328
Product dimensions:
7.18(w) x 10.11(h) x 0.72(d)

Table of Contents

Ch. 1Family limited partnerships in estate planning1
Ch. 2Family limited partnership basics7
Ch. 3Substantiating discounts and reporting requirements23
Ch. 4Taxation of partnerships basics29
Ch. 5Using the basic technique63
Ch. 6Forming and maintaining the entity89
Ch. 7Drafting the operating agreement or partnership agreement113
Ch. 8Transfers of partnership interests - making the assignment203
Ch. 9Maintaining integrity of the entity and what can go wrong229

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