An estate planner's guide to family business entities : family limited partnerships, limited liability companies, and more / Louis A. Mezzullo.
Chicago : Section of Real Property, Trust and Estate Law, American Bar Association, 2010.
xv, 281 pages : forms ; 28 cm + 1 CD-ROM (4 3/4 in.)
Formatted Contents Note
Introduction : 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 : 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.
Bibliography, etc. Note
Includes bibliographical references and index.
KF1380 .M39 2010
9781604429732 alkaline paper 1604429739 alkaline paper