Wealth planning with family limited partnerships and limited liability companies /
"...covers the following topics: covers the following topics: " Income and transfer tax considerations and nontax considerations relating to the formation, operation and termination of family limited partnerships and limited liability companies (LLCs). " The goals of family memb...
Saved in:
| Previous Title: | Mezzullo, Louis A. Family limited partnerships and limited liability companies. |
|---|---|
| Main Author: | |
| Corporate Author: | |
| Format: | Online Book |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
2019-
|
| Series: | Tax management portfolios ;
812-4th |
| Subjects: | |
| Online Access: | https://www.bloomberglaw.com/product/blaw/document/25052406312 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
MARC
| LEADER | 00000cai a2200000Ii 4500 | ||
|---|---|---|---|
| 001 | 1090301651 | ||
| 003 | OCoLC | ||
| 005 | 20190321022300.0 | ||
| 008 | 190321c20199999vau x l b 0 2eng d | ||
| 020 | |a 9781633592803 | ||
| 020 | |a 1633592804 | ||
| 040 | |a PQD |b eng |e rda |c PQD |d UTC | ||
| 043 | |a n-us--- | ||
| 049 | |a VLAM | ||
| 050 | 4 | |a KF6289.A1 |b .T34 v.812 2019 | |
| 100 | 1 | |a Mezzullo, Louis A., |d 1944- | |
| 245 | 1 | 0 | |a Wealth planning with family limited partnerships and limited liability companies / |c by Louis A. Mezzullo |
| 260 | |a Arlington, VA : |b Tax Management, |c 2019- | ||
| 300 | |a volumes (loose-leaf) ; |c 28 cm | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a Tax management portfolios: estates, gifts, and trusts ; |v 812-4th | |
| 500 | |a "Revises and supersedes 812-3rd T.M." | ||
| 500 | |a "This Portfolio may be cited as Marcello, 812-4th T.M., Wealth Planning with Family Limited Partnerships and Limited Liability Companies." | ||
| 505 | 0 | |a Detailed Analysis. I. Introduction II. Family Limited Partnerships and Limited Liability Companies for Income Tax Purposes III. Valuation Issues for Family Limited Partnerships and Limited Liability Companies: In General IV. Special Valuation Rules Applicable to Family Limited Partnerships and Limited Liability Companies... V. Other Transfer Tax Issues Involved with Family Limited Partnerships and LLCs VI. Choice of Entity VII. Formation and Liquidation Issues for Family Limited Partnerships and Limited Liability Companies VIII. Drafting Considerations for Family Limited Partnerships and Limited Liability Companies IX. Business and Other Nontax Reasons for Using Family Limited Partnerships and Limited Liability Companies | |
| 520 | |a "...covers the following topics: covers the following topics: " Income and transfer tax considerations and nontax considerations relating to the formation, operation and termination of family limited partnerships and limited liability companies (LLCs). " The goals of family members in establishing limited partnerships and LLCs. " The various techniques available for reducing or eliminating transfer taxes, and the income tax rules pertaining to the recognition of an entity as a partnership for federal income tax purposes. " Valuation issues, including the various discounts or premiums that may apply to transfers of interests in limited partnerships and LLCs and the special valuation rules under Chapter 14 as they apply to family limited partnerships and LLCs. " The validity of a partnership or LLC formed for the purpose of holding marketable securities and the Internal Revenue Service's challenges to valuation discounts. " The availability of the annual exclusion for transfers of interests in family limited partnerships and LLCs and the potential inclusion of transferred interests in the transferor's estate. " The issues involved in choosing the appropriate entity for holding family assets, including marketable securities, real estate, and operating businesses with a detailed discussion of the desired characteristics of the family business entity. " The issues involved in forming and liquidating the entity, including the potential application of the anti-abuse regulation under the partnership rules, tax-free formation treatment, and classification of the entity for federal tax purposes. " The issues that should be considered when drafting the limited partnership agreement or operating agreement. " The business and other nontax reasons for a family to use a limited partnership or LLC to hold family investments and operating businesses." | ||
| 650 | 0 | |a Partnership |x Taxation |z United States | |
| 650 | 0 | |a Business enterprises |x Taxation |z United States | |
| 650 | 0 | |a Family corporations |x Taxation |z United States | |
| 710 | 2 | |a Tax Management Inc | |
| 780 | 0 | 0 | |a Mezzullo, Louis A. Family limited partnerships and limited liability companies. |d Arlington, VA : Tax Management Inc., 2009- |z 9781558716674 |w (OCoLC)423394729 |
| 830 | 0 | |a Tax management portfolios ; |v 812-4th | |
| 856 | 4 | 1 | |u https://www.bloomberglaw.com/product/blaw/document/25052406312 |
| 907 | |a .b2396634 | ||
| 998 | |a secnd | ||
| 999 | |c 113288 | ||
| 852 | |a Law Library |b Second Floor |h KF6289.A1 .T34 v.812 2019 |p 33940004504682 | ||