The Resource Wealth planning with family limited partnerships and limited liability companies, Louis A. Mezzullo, Esq., Withers Bergman LLP, Rancho Santa Fe, California

Wealth planning with family limited partnerships and limited liability companies, Louis A. Mezzullo, Esq., Withers Bergman LLP, Rancho Santa Fe, California

Label
Wealth planning with family limited partnerships and limited liability companies
Title
Wealth planning with family limited partnerships and limited liability companies
Statement of responsibility
Louis A. Mezzullo, Esq., Withers Bergman LLP, Rancho Santa Fe, California
Creator
Contributor
Author
Issuing body
Subject
Language
eng
Summary
"Tax Management Portfolio, Wealth Planning with Family Limited Partnerships and Limited Liability Companies, No. 722-4th, covers the following topics: Income and transfer tax considerations and nontax considerations relating to the formation, operation and termination of family limited partnerships and limited liability companies (LLCs); The goals of family members in establishing limited partnerships and LLCs; The various techniques available for reducing or eliminating transfer taxes, and the income tax rules pertaining to the recognition of an entity as a partnership for federal income tax purposes; Valuation issues, including the various discounts or premiums that may apply to transfers of interests in limited partnerships and LLCs and the special valuation rules under Chapter 14 as they apply to family limited partnerships and LLCs; The validity of a partnership or LLC formed for the purpose of holding marketable securities and the Internal Revenue Service's challenges to valuation discounts; The availability of the annual exclusion for transfers of interests in family limited partnerships and LLCs and the potential inclusion of transferred interests in the transferor's estate; The issues involved in choosing the appropriate entity for holding family assets, including marketable securities, real estate, and operating businesses with a detailed discussion of the desired characteristics of the family business entity; The issues involved in forming and liquidating the entity, including the potential application of the anti-abuse regulation under the partnership rules, tax-free formation treatment, and classification of the entity for federal tax purposes; The issues involved in forming and liquidating the entity, including the potential application of the anti-abuse regulation under the partnership rules, tax-free formation treatment, and classification of the entity for federal tax purposes; The business and other nontax reasons for a family to use a limited partnership or LLC to hold family investments and operating businesses."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1944-
http://library.link/vocab/creatorName
Mezzullo, Louis A.
Entry convention
integrated entry
Former title
Family limited partnerships and limited liability companies
LC call number
KF6289.A1
LC item number
T35 no. 722-4th (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
U.S. income portfolios
Series volume
portfolio 722-4th
http://library.link/vocab/subjectName
  • Partnership
  • Business enterprises
  • Family corporations
Label
Wealth planning with family limited partnerships and limited liability companies, Louis A. Mezzullo, Esq., Withers Bergman LLP, Rancho Santa Fe, California
Instantiates
Publication
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed Analysis. Introduction -- Family Limited Partnerships and Limited Liability Companies for Income Tax Purposes -- Valuation Issues for Family Limited Partnerships and Limited Liability Companies: In General -- Special Valuation Rules Applicable to Family Limited Partnerships and Limited Liability Companies Under Chapter 14 of the Code -- Other Transfer Tax Issues Involved with Family Limited Partnerships and LLCs -- Choice of Entity -- Formation and Liquidation Issues for Family Limited Partnerships and Limited Liability Companies -- Drafting Considerations for Family Limited Partnerships and Limited Liability Companies -- Business and Other Nontax Reasons for Using Family Limited Partnerships and Limited Liability Companies -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60398220
Label
Wealth planning with family limited partnerships and limited liability companies, Louis A. Mezzullo, Esq., Withers Bergman LLP, Rancho Santa Fe, California
Publication
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed Analysis. Introduction -- Family Limited Partnerships and Limited Liability Companies for Income Tax Purposes -- Valuation Issues for Family Limited Partnerships and Limited Liability Companies: In General -- Special Valuation Rules Applicable to Family Limited Partnerships and Limited Liability Companies Under Chapter 14 of the Code -- Other Transfer Tax Issues Involved with Family Limited Partnerships and LLCs -- Choice of Entity -- Formation and Liquidation Issues for Family Limited Partnerships and Limited Liability Companies -- Drafting Considerations for Family Limited Partnerships and Limited Liability Companies -- Business and Other Nontax Reasons for Using Family Limited Partnerships and Limited Liability Companies -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60398220

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