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Browse Family limited partnerships topic


1-33 out of 33 article(s)
Title Author Type Date Words
Consider combining the tax benefits of a preferred family limited partnership with a GRAT. Lusby, Roger W., III; Lawson, Terri E. Dec 1, 2015 1381
Family investment partnerships: all the perks. Nevius, Alistair M. Mar 1, 2012 1264
FLP affirmed by tax court. Schnee, Edward J. Apr 1, 2010 828
The valuation of FLPs: what does the tax practitioner need to know? Trugman, Linda B. Jan 1, 2010 6227
IRS continues to challenge family limited partnerships. Schafer, Frances W.; Ransome, Justin P. Dec 1, 2009 1759
On discounted partnership interests and adequate consideration. Hellwig, Brant J. Jan 1, 2009 38642
FLPs revisited. Jennings, Bob Sep 1, 2008 619
Transferring a business using a family limited partnership: some advice for keeping it in the family. Juliano, David May 12, 2008 1306
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
Using triple leveraged family limited partnerships. Weihs, Jerry; Bowden, Douglas Feb 13, 2006 1252
Tax court determines valuation discounts. O'Driscoll, David Jan 1, 2006 834
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
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
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
Taking the headache out of succession planning. Gage, David Jan 1, 2005 1608
To flip or not to flip?: using a family limited partnership as a harvesting strategy. Lirely, Roger; Lockwood, Frank Report Jan 1, 2005 5511
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

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