02194nam a2200373Ia 4500 310008 OCoLC 20160527190217.0 co |g||||||||| 100507s2010 ilu b 001 0 eng 2010019673 9781604429732 (pbk.) 1604429739 (pbk.) (OCoLC)613311575 (OCoLC)711074219 PUCPR cicg KF 1380 .M39 2010 346.73/0668 22 Mezzullo, Louis A. 135933 Local 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.) 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. Family partnership United States. 94602 Local Tax planning United States. 177081 Local Esta[te planning United States. 93184 Local Subchapter S corporations United States. Forms. 175585 Local Limited partnership United States. Forms. 126243 Local Family partnership United States. Forms. 94602 Local Subchapter S corporations United States. 175585 Local Limited partnership United States. 126243 Local 228106 228106 0 0 lcc 0 KF1380 M39 02010 0 cil 108553 7 7 4 2016-05-27 ABA 139.95 501327 0 KF 1380 .M39 2010 70000000894760 2016-05-27 00:00:00 C1 r:310008 6