Search for: "In the Interest of FLP"
Results 1 - 20
of 146
Sorted by Relevance
|
Sort by Date
18 Oct 2012, 12:57 pm
He had a 40% interest in a FLP. [read post]
4 Jun 2017, 8:17 am
Using his power of attorney, decedent’s son transferred $10 million of decedent’s securities to a FLP in exchange for a 99% limited interest. [read post]
25 Apr 2012, 2:26 pm
However, it does appear that there is a new found interest in these issues. [read post]
9 Sep 2010, 6:00 am
Commissioner, entitled The Price of an FLP Annual Exclusion, 128 Tax Notes 1075 (Sept. 2010). [read post]
16 Aug 2006, 9:45 am
A widow asserted her forced share right in the decedent's augmented estate which included a part sale, part gift transfer to his son of the decedent's interest in an FLP, the only asset of which was stock in a closely... [read post]
29 Jan 2013, 4:00 am
By comparing the income interest in... [read post]
10 Sep 2010, 3:00 am
Gerzog (Baltimore) has published The Price of an FLP Annual Exclusion, 128 Tax Notes 1071 (Sept. 6, 2010). [read post]
30 Sep 2009, 4:47 am
In addition to providing ease of management and significant asset protection, FLPs and (FLLCs) are still a excellent planning tool for obtaining gift and estate tax discounts (for minority interests and lack of marketability) - provided that the implementation and valuation are done correctly. [read post]
4 Apr 2010, 1:00 am
Here is part of the Introduction: Family limited partnerships (FLPs) have become... [read post]
8 Oct 2008, 5:20 pm
An FLP owned a... [read post]
29 Sep 2023, 5:00 am
Of course, the FLP assets will often generate interest. [read post]
1 Jun 2009, 6:45 am
No discount was permitted for the FLP interest owned by the decedent at her death. [read post]
4 Jun 2017, 1:17 pm
Using his power of attorney, decedent’s son transferred $10 million of decedent’s securities to a FLP in exchange for a 99% limited interest. [read post]
4 Feb 2010, 1:18 pm
Reviewing the factors set out in Bongard (.pdf), a 2005 Tax Court case, the Shurtz Court noted: The contributors received interests in the FLP proportionate to the ownership interest each contributed. [read post]
9 Jan 2024, 11:05 am
By transferring assets into the FLP and then distributing limited partnership interests to beneficiaries, the overall taxable value of the estate decreases. [read post]
14 May 2007, 2:26 am
Those FLP guidelines focus on 4 issue of concern to California real estate investors and those considering using the FLP as an estate planning tool. [read post]
26 Apr 2024, 11:28 am
They earn dividends, interest, and profits based on their ownership shares in the FLP. [read post]
29 Nov 2022, 3:30 am
To achieve the intended outcome from a transfer to a FLP, the transferor must give up control and make a bona fide gift or sale of the interest. [read post]
14 Nov 2007, 6:00 am
Over the next three years, numerous gifts of FLP interests occurred. [read post]
6 Dec 2016, 2:00 pm
Dodge recently published an Article entitled, Three Whacks at Wealth Transfer Tax Reform: Retained-Interest Transfers, Generation-Skipping Trusts, and FLP Valuation Discounts, 57 B.C. [read post]
