family limited partnership deskbook
Subtitle: forming and funding FLPs and other closely held business entities
By: by David T. Lewis, Andrea Chomakos.
Contributors: Chomakos, Andrea C., 1971-
Edition: 2nd ed.
Publisher: American Bar Association
Published: 2007
Place of publication: [Chicago]
Language: eng
ISBN-13: 9781590318171
Subjects: Family partnership -- United States; Limited partnership -- United States; Family-owned business enterprises -- Law and legislation -- United States; Estate planning -- United States
Notes: Includes index.
Table of contents: title: Introduction : family limited partnerships in estate planning; title: Family limited partnership basics; title: Substantiating discounts and reporting requirements; title: Taxation of partnerships basics; title: Using the basic technique; title: Forming and maintaining the entity; title: Drafting the operating agreement or partnership agreement; title: Transfers of partnership interests : making the assignment; title: Maintaining Integrity of the entity and what can go wrong.