000			02194nam a2200373Ia 4500
001			310008
003			OCoLC
005			20160527190217.0
007			co |g|||||||||
008			100507s2010 ilu b 001 0 eng
010			_a2010019673
020			_a9781604429732 (pbk.)
020			_a1604429739 (pbk.)
035			_a(OCoLC)613311575 _z(OCoLC)711074219
040			_aPUCPR
049			_acicg
050	0	0	_aKF 1380 _b.M39 2010
082	0	0	_a346.73/0668 _222
100	1		_aMezzullo, Louis A. _9135933 _2Local
245	1	3	_aAn estate planner's guide to family business entities _bfamily limited partnerships, limited liability companies, and more _cLouis A. Mezzullo.
250			_a3rd ed.
260			_aChicago _bSection of Real Property, Trust and Estate Law, American Bar Association _cc2010.
300			_axv, 281 p. _c28 cm. _e1 CD-ROM (4 3/4 in.)
504			_aIncludes bibliographical references and index.
505	0		_aIntroduction 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.
650		0	_aFamily partnership _zUnited States. _994602 _2Local
650		0	_aTax planning _zUnited States. _9177081 _2Local
650		0	_aEsta[te planning _zUnited States. _993184 _2Local
650		0	_aSubchapter S corporations _zUnited States. _vForms. _9175585 _2Local
650		0	_aLimited partnership _zUnited States. _vForms. _9126243 _2Local
650		0	_aFamily partnership _zUnited States. _vForms. _994602 _2Local
650		0	_aSubchapter S corporations _zUnited States. _9175585 _2Local
650		0	_aLimited partnership _zUnited States. _9126243 _2Local
999			_c228106 _d228106