An estate planner's guide to family business entities : family limited partnerships, limited liability companies, and more / Louis A. Mezzullo.
2020
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Items
Details
Title
An estate planner's guide to family business entities : family limited partnerships, limited liability companies, and more / Louis A. Mezzullo.
Added Corporate Author
Edition
Fourth edition.
Imprint
Chicago, Illinois : American Bar Association, [2020]
Description
1 online resource
Series
LexisNexis digital library.
Formatted Contents Note
Introduction to estate planning objectives and techniques
Using limited partnerships and LLCs to achieve nontax benefits
Choice of entity : introduction
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 : recent developments
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.
Using limited partnerships and LLCs to achieve nontax benefits
Choice of entity : introduction
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 : recent developments
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.
Summary
"This fourth edition to An Estate Planner's Guide to Family Business Entities brings the second edition current through December 1, 2019 and is designed for the estate planner who is considering the most appropriate way to achieve his or her client's goal of transferring wealth to younger family members. Although it covers both tax and nontax considerations, its major emphasis is on the tax considerations, covering choosing the business entity and comparing the various entities that are available; highlighting recent developments concerning choice of entity; covering the application of the special valuation rules and other transfer tax issues, as well as the use of a grantor retained annuity trust to reduce the value of the gift when transferring an interest in a family-held entity, are discussed"-- Provided by publisher.
Bibliography, etc. Note
Includes bibliographical references and index.
Source of Description
Description based on print version record and CIP data provided by publisher; resource not viewed.
Location
www
Available in Other Form
Print version: Mezzullo, Louis A., 1944- An estate planner's guide to family business entities Fourth edition. Chicago, Illinois : American Bar Association, [2020]
Linked Resources
Language
English
ISBN
9781641056540 (epub)
9781641056533 (hardcover)
1641056541
9781641056533 (hardcover)
1641056541
Record Appears in