Browse Family limited partnerships topic

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Title	Author	Type	Date	Words
Using Family Limited Partnerships....In Guernsey.	Cariou, Marcel	Law overview	Sep 10, 2009	724
Tennessee Modifies The FONCE Exception To The Franchise And Excise Taxes And The Filing Requirements For Many Other Exemptions.	Hayes, Paul		Jun 23, 2009	1220
Bill Introduced May Limit Family Limited Partnership Discounts.			Jan 21, 2009	506
On discounted partnership interests and adequate consideration.	Hellwig, Brant J.		Jan 1, 2009	38642
FLPs revisited.	Jennings, Bob		Sep 1, 2008	619
FLPs that flop: in several recent cases, the IRS successfully challenged attempts to exclude from taxable estates assets transferred to family limited partnerships (FLPs, or "flips") in which a decedent had retained the right to enjoy the property or income from it.	Jennings, Bob		Apr 1, 2008	695
Family limited partnerships: the year in review.	Pratt, David; Goldberger, Scott L.		Mar 1, 2008	4206
Special issues related to distributions of partnership interests by estates and trusts.	Bottiglieri, Tom		Feb 1, 2008	1043
Family limited partnerships: are they still alive and kicking?	Pratt, David; Kiziah, Trent S.; Pokorny, John F.		Jan 1, 2007	4738
Asset protection proofing your limited partnership or LLC for the bankruptcy of a partner or member.	Wells, Thomas O.; Guso, Jordi		Jan 1, 2007	3254
Family limited partnership transfers were indirect gifts of stock.	Burnett, Sharon		Oct 1, 2006	673
FLP valuation discounts approved.	Hills, Marvin D.		Sep 1, 2006	1024
Tax court determines valuation discounts.	O'Driscoll, David		Jan 1, 2006	834
Family limited partnerships: to qualify or not to qualify for the bona fide sale for full and adequate consideration exception under section 2036.	Pratt, David; Zakin, Jennifer E.		Nov 1, 2005	5699
Est. of Strangi finally settled.	Mares, Michael E.		Nov 1, 2005	1040
Florida's new limited partnership act: provisions of interest for estate planning and asset preservation purposes.	Sparks, Brian C.		Nov 1, 2005	1926
Significant recent developments in estate planning: this article examines recent developments in estate and gift tax planning and compliance. It highlights legislative developments, administrative and procedural changes and significant recent cases and rulings.	Whitlock, Brian T.		Sep 1, 2005	3597
Taxpayer loses FLP appeal on retained rights.	Gulig, Rosalie		Sep 1, 2005	996
Implied agreement triggered estate inclusion of FLP assets.	Sherr, Eileen		Aug 1, 2005	280
Bongard: tax court incorrectly expands Sec. 2036(a)'s application.	Satchit, Vinu		Aug 1, 2005	3157
FLPs v. Tax Courts: Bongard case highlights Family Limited Partnership challenges.	Lieberman, Philip R.		Jun 1, 2005	892
FLPs and the indirect gift trap.	Satchit, Vinu		May 1, 2005	1322
All in the family: is a family limited partnership the right structure for you?	Pellet, Jennifer		Apr 1, 2005	725
Family Limited Partnerships, an estate planning technique.	Wieder, Marc		Mar 2, 2005	639
IRS Offers Settlement for Stock Option Tax Shelter Transactions.	Liazos, Andrew		Mar 1, 2005	719
Taking the headache out of succession planning.	Gage, David		Jan 1, 2005	1608
Lessons of Thompson and Kimbell.	Howell, R. Milton, III		Dec 1, 2004	827
FLP planning after Strangi, Kimbell and Thompson.	Raasch, Barbara J.		Dec 1, 2004	3727
Statistical reasoning in family limited partnership appraisals: new tax court scrutiny (1).	Wolpin, Jeffrey B.		Sep 22, 2004	3871