The Family Limited Partnership Deskbook, Second Edition Out of Stock
ABA Book - Softcover Edition
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Publisher: American Bar Association
Publication Date: January 2007
Page Count: 344 pages
Trim Size: 7 x 10-inch format
Format: Soft-cover book with CD-ROM
About the Book:
This fully revised and updated edition of The Family Limited Partnership Deskbook addresses the need for a current, complete reference source for practitioners who want to understand and comply with both formal and substantive requirements in the creation and administration of FLPs and LLCs. This comprehensive guide provides in-depth analysis of all facets of these planning vehicles. The Family Limited Partnership Deskbook provides thoughtful and detailed knowledge on the basic principles of drafting, how and when to form and fund an FLP or LLC, and the fundamental principles used in valuing FLP and LLC interests that are to be transferred.
The authors also examine the most advanced income tax concerns, including special allocations of and adjustments to basis, and the taxation of non-liquidating and liquidating distributions.Useful for lawyers and planners with all levels of understanding and expertise in the area, this invaluable guide offers clear examples of principles involved with these vehicles as well as the practical applications of these techniques. It also considers important recent court decisions affecting FLPs and LLCs, including the lessons that can be learned from the Strangi cases. Adding to the book's value are examples throughout that illustrate points made in the text plus extensive sample forms that are also included on a CD-ROM that accompanies the book.
Table of Contents
The Family Limited Partnership Deskbook, Second Edition
For a detailed Table of Contents with sub-chapters, click here.
Chapter 1 Family Limited Partnerships in Estate Planning
Chapter 2 Family Limited Partnership Basics
Chapter 3 Substantiating Discounts andReporting Requirements
Chapter 4 Taxation of Partnerships Basics .
Chapter 5 Using the Basic Technique
Chapter 6 Forming and Maintaining the Entity
Chapter 7 Drafting the Operating Agreement or Partnership Agreement
Chapter 8 Transfers of Partnership Interests-Making the Assignment .
Chapter 9 Maintaining Integrity of the Entity and What Can Go Wrong
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