TY  - BOOK
AU  - Mezzullo,Louis A.
TI  - An estate planner's guide to family business entities: family limited partnerships, limited liability companies, and more
SN  - 9781604429732 (pbk.)
AV  - KF 1380 .M39 2010
U1  - 346.73/0668 22
PY  - 2010///
CY  - Chicago
PB  - Section of Real Property, Trust and Estate Law, American Bar Association
KW  - Family partnership
KW  - United States
KW  - Local
KW  - Tax planning
KW  - Esta[te planning
KW  - Subchapter S corporations
KW  - Forms
KW  - Limited partnership
N1  - 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
ER  -