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

Louis A. Mezzullo

American Bar Association, Section of Real Property, Trust and Estate Law, c2020

4th ed

  • : book

Available at  / 1 libraries

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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

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