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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Limited Partnerships - Preserving Limited Liability In Foreign Jurisdictions. |
Cooke, David |
|
Nov 17, 2009 |
741 |
| The Stockman Decision: An Expansion Of Indemnification And Advancement Rights In Limited Partnerships. |
Horowitz, Michael; Oliver, April; Jay, A. Joseph |
Case overview |
Nov 1, 2009 |
3709 |
| Preparing Canadian structures for 2010. |
Felten, Brent E. |
|
Sep 1, 2009 |
1664 |
| Partnerships In Jersey. |
|
|
Aug 21, 2009 |
1940 |
| Defaulting Limited Partners: Challenges For Private Equity In 2009. |
Lindsay, Rolf |
|
Feb 3, 2009 |
2776 |
| Key Private Equity Fund Issues For GPs And LPs In 2009. |
|
|
Jan 28, 2009 |
1951 |
| Massachusetts to require withholding by partnerships, LLCs, "S" corporations, and certain estates and trusts. |
|
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Nov 7, 2008 |
954 |
| Limited Partnerships - Proposed Reforms. |
Hearnden, Barney |
|
Oct 22, 2008 |
1224 |
| Limited Partnerships In Guernsey. |
Cayman, Grand |
|
Oct 17, 2008 |
4450 |
| International Limited Partnerships. |
|
|
Oct 15, 2008 |
775 |
| A practical guide to the tax issues of investing in master limited partnerships. |
Magana, Adam; Bucurel, Andrea |
|
Aug 1, 2008 |
2299 |
| Limited Partnerships In Jersey. |
|
|
Jun 23, 2008 |
3863 |
| Tennessee Technical Corrections Bill Could Subject Many Family-Owned LLCs And Limited Partnerships To Tennessee Franchise And Excise Tax. |
|
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Apr 22, 2008 |
556 |
| A. Edward McGinty. |
|
Brief article |
Mar 1, 2008 |
52 |
| Private Equity Limited Partnership Agreements: Common Trigger Events And Limited Partner Remedies. |
Koziskie, Cameron; Ault, Sam |
|
Oct 18, 2007 |
3576 |
| VCLP Reforms And New ESVCLP Regime. |
|
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Sep 12, 2007 |
2521 |
| Settlement doesn't legitimize sham. |
Schnee, Edward J. |
|
Sep 1, 2007 |
286 |
| Jersey Limited Partnerships. |
|
|
Jun 5, 2007 |
770 |
| Outlook For The Income Trust Sector. |
|
|
Mar 28, 2007 |
1218 |
| A New Structure for MLP Roll Ups? |
Martin, Keith |
|
Feb 21, 2007 |
1768 |
| Don't think you need to know about the 2005 Federal Bankruptcy Act?--think again! |
Gans, Richard R. |
|
Nov 1, 2005 |
461 |
| Department of Finance Consultation Paper on Tax and Other Issues Related to Income Trusts and Limited Partnerships. |
Scarlett, James |
|
Sep 26, 2005 |
749 |
| Partnership investments by public charities: tax reporting complexities. |
Spencer, Gwen |
|
Jul 1, 2005 |
543 |
| Limited partnership's absence of profit motive affirmed. |
Walford, Donald L. |
|
Jun 1, 2005 |
803 |
| Exiting a partnership. |
Schnee, Edward J. |
|
May 1, 2005 |
765 |
| New Rules for the Taxation of Ship Funds. |
|
|
Mar 16, 2005 |
754 |
| FLP's full value included in estate. |
O'Driscoll, David |
|
Nov 1, 2004 |
1096 |
| Valid transfers excluded from gross estate. |
Pulliam, Darlene |
|
Oct 1, 2004 |
814 |
| Significant recent developments in estate planning. |
Whitlock, Brian T. |
|
Sep 1, 2004 |
3677 |
| FLP transfers were bona fide. |
O'Driscoll, David |
|
Jul 1, 2004 |
1378 |
| FLP administration issues. |
Satchit, Vinu |
|
Jun 1, 2004 |
2667 |
| The new allure of global commodities markets: flow-through limited partnerships offer an intriguing investment option for high-income earners. |
Hood, Andrew |
|
Jun 1, 2004 |
1670 |
| Planning With Family Limited Partnerships. |
|
|
May 24, 2004 |
1683 |
| Revisiting sec. 704(c). |
Williams, Elizabeth S. |
|
Apr 1, 2004 |
2105 |
| Discounting FLP interests. |
Schlueter, Joseph F. |
|
Feb 1, 2004 |
1143 |
| IRS scores significant victories in recent attacks on family limited partnerships. |
Richardson, D. Matthew |
|
Oct 13, 2003 |
914 |
| Fundamentals of Family Limited Partnerships. |
|
|
Aug 18, 2003 |
2090 |
| Practically IRS proof: preserving the tax benefits of family limited partnerships. (Planning). |
Schiller, Keith |
|
Jul 1, 2003 |
2374 |
| Creating a FLP to place a barrier between business and personal assets. |
Ellentuck, Albert B. |
|
Jun 1, 2003 |
1643 |
| IRS's current position on FLPs. |
Packard, Pamela |
|
May 1, 2003 |
353 |
| Sec. 2036 and FLPs. |
Lerman, Jerry L. |
|
Apr 1, 2003 |
1501 |
| FLP issues and opportunities. |
Holtz, Joan C. |
|
Apr 1, 2003 |
1762 |
| Estate of Thompson: respecting the formalities of the family limited partnership. |
Pratt, David; Zakin, Jennifer E. |
|
Mar 1, 2003 |
5253 |
| A FLP tax-saving strategy. |
Ochsenschlager, Thomas P. |
|
Feb 1, 2003 |
775 |
| Glenn R. Jones: cable pioneer envisions worldwide university. (Executive Edge). |
Bronikowski, Lynn |
|
Jan 1, 2003 |
582 |
| FLPs as estate planning tools. |
Medoff, Donna |
|
Dec 1, 2002 |
581 |
| Tax court upholds FLP disallowance. |
Beck, Allen M. |
|
Oct 1, 2002 |
697 |
| When is an assignee or judgment creditor taxed on partnership income? |
Bakale, Anthony |
|
Aug 1, 2002 |
1174 |
| Federal tax classification of entities with zero-equity members. |
Packard, Pamela |
|
May 1, 2002 |
1060 |
| Cornell Cos. scrutinizes its books. (Enron Fallout). |
Sherwood, Sonja |
Brief Article |
Mar 1, 2002 |
414 |
| Future Office Site. (Real Deals). |
Waldon, George |
Brief Article |
Jan 28, 2002 |
94 |
| Rethinking the valuation of family limited partnerships holding passive assets. |
Del Duca, George F. |
|
Oct 1, 2001 |
5452 |
| 235. GmbH General Manager: Liability For Employee Social Insurance Contributions. |
Strasse, Marie-Curie |
|
Jul 20, 2001 |
1297 |
| Limited partnerships in corporate distribution planning. |
Packard, Pamela |
|
May 1, 2001 |
398 |
| Passive losses and sec. 731 gain. |
Packard, Pamela |
|
May 1, 2001 |
574 |
| Family limited partnerships funded with personal use property. |
Crayne, Ryan K. |
|
Apr 1, 2001 |
995 |
| Validly formed FLP was recognized for estate tax purposes. |
Fiore, Nicholas J. |
|
Jan 1, 2001 |
858 |
| Allocating gain in an FLP. |
Moore, Philip E. |
|
Oct 1, 2000 |
540 |
| Converting a general partnership interest into a limited partnership interest tax-free. |
Ellentuck, Albert B. |
|
Oct 1, 2000 |
957 |
| Family Limited Partnerships, Corporations, and Valuation Issues. |
MacCrate, James R.; McEvoy, James B. |
|
Jul 1, 2000 |
3132 |
| Valuation of FLP interests. |
Szymkowiak, Dennis J. |
|
May 1, 2000 |
695 |
| FLPs and valuation discounts. |
Lindbloom, John W. |
|
Oct 1, 1999 |
592 |
| Usury-avoidance provision in a mortgage is useless. |
Schiff, Edward L. |
|
Sep 15, 1999 |
1045 |
| Valuation of assets transferred to entity in determining gain. |
McManus, Richard F. |
|
Jul 1, 1999 |
1176 |
| IRS factual inquiries in audits of family limited partnerships and sample entity appraisal checklist. |
Sparks, Brian C. |
|
Jun 1, 1999 |
2169 |
| Preferential aspects of FLPs. |
Wallgren, Don |
|
Apr 1, 1999 |
410 |
| Beware of FLP traps. |
Hollingsworth, Danny P. |
|
Apr 1, 1999 |
4664 |
| New equipment leasing LLCs may avoid SE tax. |
Heatley, Warren |
|
Feb 1, 1999 |
436 |
| IRS allows married taxpayers to "rearrange ownership" of stock. |
Nager, Ross |
|
Nov 1, 1998 |
375 |
| IRS-induced conflict of interest terminates TMP status. |
Stein, Ronald A. |
|
Oct 1, 1998 |
1814 |
| IRS assaults on FLPs. |
Wright, Jeffrey M. |
|
Nov 1, 1997 |
480 |
| Deductibility of limited partners' legal fees. |
|
Brief Article |
Oct 1, 1997 |
416 |
| When is a family limited partnership an appropriate tax savings vehicle? |
Washelesky, Frank L. |
|
Oct 1, 1997 |
1041 |
| RE - BioCapital Files the Final Prospectus for its Initial Public Offering. |
|
|
Jul 8, 1997 |
320 |
| What happened to limited partnerships? |
Knight, Ray |
|
Jul 1, 1997 |
3061 |
| Using partnerships to make gifts at a discounted value. |
Ellentuck, Albert B. |
|
Jun 1, 1997 |
1188 |
| Self-employment tax and the LLC member: a uniform approach. |
Pierson, Steven G. |
|
May 1, 1997 |
605 |
| Partnership investment taxed to IRA. |
Lynch, Michael |
Brief Article |
Apr 1, 1997 |
327 |
| Self-employment tax for limited partners. |
Sobol, Horacio E. |
Brief Article |
Apr 1, 1997 |
370 |
| A selected bibliography. |
Yetmar, Scott A. |
Bibliography |
Apr 1, 1997 |
2346 |
| Unitizing basis when a selling or liquidating partner owns both limited and general partnership interests. |
Ellentuck, Albert B. |
|
Feb 1, 1997 |
1040 |
| Guaranteed payments for the use of capital may result in self-employment tax. |
Robbins, Valerie C. |
|
Aug 1, 1996 |
547 |
| Family limited partnerships and charitable deductions. |
Dickerson, Thomas J. |
|
May 1, 1996 |
1070 |
| Gifts of family limited partnership interests. |
Josephs, Stuart R. |
Brief Article |
May 1, 1996 |
408 |
| Insurance in a partnership? You bet your life! |
Kempke, Bob |
|
Mar 1, 1996 |
538 |
| Adobe Ventures L.P. and Hambrecht & Quist Make $2.5 Million Equity Investment in Extensis Corporation. |
|
|
Feb 28, 1996 |
747 |
| Transfers of encumbered property to a partnership by more than one partner. |
Ellentuck, Albert B. |
|
Feb 1, 1996 |
1427 |
| PAINEWEBBER ANNOUNCES FINAL RESOLUTION OF LIMITED PARTNERSHIP ISSUES. |
|
|
Jan 18, 1996 |
683 |
| Hallwood Energy Partners, L.P. announces listing of Class C units. |
|
|
Jan 16, 1996 |
162 |
| IRS Backs Off on Restrictive Rules for Limited Partnership Resales. |
|
|
Dec 7, 1995 |
605 |
| Shaping your practice: planning a foundation to give your business structure and form. |
Moore, Walter B.; Poznanski, Peter J.; Koryta, Louise |
|
Dec 1, 1995 |
5672 |
| Passive loss relief for real estate professionals. |
Corrick, Stephen R. |
|
Nov 1, 1995 |
1314 |
| Hallwood Consolidated Resources announces purchase of Hallwood Energy Partners L.P. units and special meeting of shareholders. |
|
|
Oct 2, 1995 |
211 |
| How family limited partnerships can be used to reduce gift/estate taxes. |
Risius, Jeffrey M. |
|
Jul 1, 1995 |
1097 |
| Self-employment tax for LLC members. |
Stoops, Kenneth E. |
|
May 1, 1995 |
899 |
| Final sec. 704(c) regulations issued. |
Edquist, David |
|
Apr 1, 1995 |
574 |
| SE tax treatment of LLCs' members. |
Starr, Samuel P. |
|
Apr 1, 1995 |
423 |
| Minimizing self-employment tax: strategies to reduce the tax burden. |
Cleveland, Grover |
|
Mar 1, 1995 |
5339 |
| Storage Equities makes announcement. |
|
|
Dec 2, 1994 |
90 |
| Family limited partnerships. |
Fiore, Nicholas |
|
Oct 1, 1994 |
664 |
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