An estate planner's guide to family business entities
Subtitle: family limited partnerships, limited liability companies, and more
By: Louis A. Mezzullo
Edition: 3rd ed.
Publisher: Section of Real Property, Trust and Estate Law American Bar Association; American Bar Association
Published: 2010
Place of publication: Chicago
Language: eng
Number of pages: 275
ISBN-13: 9781604429732
Description: Previous edition, 2nd, published in 2003.
Notes: Includes bibliographical references and index.
Table of contents: title: Introduction to estate planning objectives and techniques; title: Using limited partnerships and LLCs to achieve nontax benefits; title: Choice of entity; title: Comparing S corporations with C corporations; title: Comparing S corporations with partnerships; title: Comparing limited partnerships with LLCs; title: Choosing the right entity; title: Entity classification for federal tax purposes; title: S corporations : estate planning issues; title: Formation of the entity; title: Special valuation rules under Chapter 14; title: Other transfer tax issues; title: Grantor retained annuity trusts; title: Installment sales to grantor trusts; title: Overview of partnership taxation; title: Drafting the operating agreement for an LLC; title: Sample forms.