Family Limited Partnership Deskbook: Forming and Funding Flps and Other Closely Held Business Entities
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.
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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.
Ch. 1Family limited partnerships in estate planning1Ch. 2Family limited partnership basics7Ch. 3Substantiating discounts and reporting requirements23Ch. 4Taxation of partnerships basics29Ch. 5Using the basic technique63Ch. 6Forming and maintaining the entity89Ch. 7Drafting the operating agreement or partnership agreement113Ch. 8Transfers of partnership interests - making the assignment203Ch. 9Maintaining integrity of the entity and what can go wrong229
