Mezzullo, Louis A. <br/><br/>
An estate planner's guide to family business entities  family limited partnerships, limited liability companies, and more 
Louis A. Mezzullo. 
 - 3rd ed. 
 - Chicago  Section of Real Property, Trust and Estate Law, American Bar Association  c2010. 
 - xv, 281 p.  28 cm.  1 CD-ROM (4 3/4 in.) 
<br/><br/>Includes bibliographical references and index. 
<br/><br/>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. 
<br/><br/><label>ISBN: </label>9781604429732 (pbk.) 1604429739 (pbk.) 
<br/><br/><label>LCCN: </label>2010019673 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Family partnership--United States.<br/>Tax planning--United States.<br/>Esta[te planning--United States.<br/>Subchapter S corporations--United States.--Forms.<br/>Limited partnership--United States.--Forms.<br/>Family partnership--United States.--Forms.<br/>Subchapter S corporations--United States.<br/>Limited partnership--United States.
<br/><br/><label>LC Class. No.: </label>KF 1380  / .M39 2010 
<br/><br/><label>Dewey Class. No.: </label>346.73/0668