An estate planner's guide to family business entities : family limited partnerships, limited liability companies, and more
Author(s)
Bibliographic Information
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
Available at 1 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes bibliographical references and index
Contents of Works
- 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