An estate planner's guide to family business entities : family limited partnerships, limited liability companies, and more
著者
書誌事項
An estate planner's guide to family business entities : family limited partnerships, limited liability companies, and more
American Bar Association, Section of Real Property, Trust and Estate Law, c2020
4th ed
- : book
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注記
Includes bibliographical references and index
収録内容
- Introduction to estate planning objectives and techniques
- Using limited partnerships and LLCs to achieve nontax benefits
- Choice of entity : introduction
- Comparing S corporations with C corporations
- Comparing S corporations with partnerships (including LLCs)
- Comparing limited partnerships with LLCs
- Choosing the right entity
- Entity classification for federal tax purposes
- S corporations : estate planning issues
- Formation of the entity
- Special valuation rules under Chapter 14
- Other transfer tax issues
- Grantor retained annuity trusts
- Installment sales to grantor trusts
- Overview of partnership taxation
- Drafting the operating agreement for an LLC
- Sample forms