An estate planner's guide to family business entities family limited partnerships, limited liability companies, and more Louis A. Mezzullo.
Detalles de publicación: Chicago Section of Real Property, Trust and Estate Law, American Bar Association c2010.Edición: 3rd edDescripción: xv, 281 p. 28 cm. 1 CD-ROM (4 3/4 in.)ISBN:- 9781604429732 (pbk.)
- 1604429739 (pbk.)
- Family partnership -- United States
- Tax planning -- United States
- Esta[te planning -- United States
- Subchapter S corporations -- United States. -- Forms
- Limited partnership -- United States. -- Forms
- Family partnership -- United States. -- Forms
- Subchapter S corporations -- United States
- Limited partnership -- United States
- 346.73/0668 22
- KF 1380 .M39 2010
| Imagen de cubierta | Tipo de ítem | Biblioteca actual | Biblioteca de origen | Colección | Ubicación en estantería | Signatura topográfica | Materiales especificados | Info Vol | URL | Copia número | Estado | Notas | Fecha de vencimiento | Código de barras | Reserva de ítems | Prioridad de la cola de reserva de ejemplar | Reservas para cursos | |
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| Libro | Biblioteca de Derecho Mons. Fremiot Torres Oliver Colección General biblioteca derecho | KF 1380 .M39 2010 (Navegar estantería(Abre debajo)) | C1 | Disponible | 70000000894760 |
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This concise guide provides a framework for selecting the most appropriate means of transferring wealth through the establishment of a business entity, including S corporations, C corporations, partnerships, and LLCs. It explains the different techniques available for effectively planning the transfer of a client's wealth, beginning with an explanation of the objectives and techniques of estate planning for closely held business owners. Topics include entity classification for tax purposes; transfer and partnership tax issues; and examples of tax savings. Includes sample forms, including a limited partnership agreement.
Includes bibliographical references and index.
Introduction to estate planning objectives and techniques -- Using limited partnerships and LLCs to achieve nontax benefits -- Choice of entity -- Comparing S corporations with C corporations -- Comparing S corporations with partnerships (including LLCs) -- Comparing limited partnerships with LLCs -- Choosing the right entity -- Entity classification for federal tax purposes -- S corporations: estate planning issues -- Formation of the entity -- Special valuation rules under Chapter 14 -- Other transfer tax issues -- Grantor retained annuity trusts -- Installment sales to grantor trusts -- Overview of partnership taxation -- Drafting the operating agreement for an LLC -- Sample forms.