Family Limited Partnerships

News & Analysis as of

Insight on Estate Planning - October/November 2013

In This Issue: - To preserve your wealth, consider a DAPT - Estate planning for same-sex spouses: What the Supreme Court’s DOMA ruling means - Using an FLP or LLC? Beware the step transaction...more

Insight on Estate Planning - June/July 2013: New 3.8% Medicare contribution tax - Do you know how to reduce or eliminate your...

One of the funding mechanisms for health care reform is a new 3.8% Medicare contribution tax on net investment income (NII) going into effect this year. The tax applies to higher-income individuals as well as to trusts and...more

Did The Tax Court Err In Kite?

Code Section 2519 is a notoriously difficult section to apply. In 2009, I wrote on article on it for Estate Planning, and ever since I’ve been providing a lot of assistance to others on its operation. So I am always...more

Fiscal Cliff Averted: Estate, Gift And GST Tax Changes

The country was heading for a “fiscal cliff” as the Bush-era tax cuts were scheduled to expire on January 1, 2013. But the U.S. Senate and House of Representatives voted in the final hours to make those tax cuts permanent...more

Should you set up an old-fashioned family limited partnership?

The family limited partnership was a fairly unusual way for wealthy families to manage their real estate and various financial accounts. But this year it is coming back into fashion. Why? The reason this esoteric and...more

5 Results
|
View per page
Page: of 1