An Estate Planner's Guide to Family Business Entities


Book Description

"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"--




An Estate Planner's Guide to Buy-sell Agreements for the Closely Held Business


Book Description

Nationally known estate planning authority Louis A. Mezzullo provides comprehensive yet practical advice for designing an effective buy-sell agreement to be used as an exit strategy or as part of the succession or estate planning process. He explains what to consider when drafting an agreement for a C or S corporation, a partnership, or a limited liability company. Tools include the suggested terms of a well-drafted agreement, discussions about funding options, tax consequences, and valuation. Includes CD-ROM with sample agreements.




The Family Limited Partnership Deskbook


Book Description

Forming and funding a family limited partnership or limited liability company is both increasingly common and complicated. This current, comprehensive reference provides in-depth analysis of all facets of using these planning vehicles. It begins with detailed guidance on the basic principles of drafting, forming, funding, and valuing an FLP or LLC, but also covers advanced income tax concerns. Added tools include examples and extensive sample forms on CD-ROM.










The Mom's Guide to Wills & Estate Planning


Book Description

Presents a comprehensive guide on understanding and preparing wills and trusts for parents of young children, describing the process of selecting a guardian, buying life insurance, designating powers of attorney, and choosing beneficiaries.




ABA Journal


Book Description

The ABA Journal serves the legal profession. Qualified recipients are lawyers and judges, law students, law librarians and associate members of the American Bar Association.




ABA Journal


Book Description

The ABA Journal serves the legal profession. Qualified recipients are lawyers and judges, law students, law librarians and associate members of the American Bar Association.




Practical Guide to S Corporations


Book Description