National Law Foundation, LLC -- FLPs/LLCs: Important Recent Cases

FLPs/LLCs: Important Recent Cases

Audio CDs and Course Book

The 117-page course book and audio CDs of this 3.3-hour March 17, 2009 talk by Louis A. Mezzullo, Esquire give a practical and useful explanation of the many important recent cases relating to the use of Family Limited Partnerships (FLPs) and Limited Liability Companies (LLCs) to obtain valuation discounts for Federal transfer tax purposes. Mr. Mezzullo, a partner in the Rancho Santa Fe, CA offices of McKenna Long & Aldridge, provides an extremely valuable analysis of these cases, including important developments which might change how you plan and draft FLPs and LLCs.

Major topics include:

• Estate of Rector v. Commissioner

• Estate of Mirowski v. Commissioner

• Estate of Christiansen v. Commissioner

• Holman v. Commissioner

• Astleford v. Commissioner

• Bianca Gross v. Commissioner

• Estate of Hurford v. Commissioner

• FLPs/LLCs After Mirowski

• Proposed Legislation

• Drafting Issues

FORMS: To download forms relating to these topics, please go to www.NLFforms.com

Price: $109.00