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National Law Foundation Estates, Gifts, Trusts & Tax Materials Books, Audio CDs, DVDs, and FORMS |
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FLPs/LLCs: Important Recent Cases Both the CD-Rom and the text download contain the entire 117-page text in WordPerfect 11 and MS Word 2002 files and are compatible with lower versions of each.
This 3.3-hour March 17, 2009 talk by Louis A. Mezzullo, Esquire gives you 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 the Luce Forward law firm, 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 24 min. • Estate of Mirowski v. Commissioner 36 min. • Estate of Christiansen v. Commissioner 6 min. • Holman v. Commissioner 21 min. • Astleford v. Commissioner 7 min. • Bianca Gross v. Commissioner 12 min. • Estate of Hurford v. Commissioner 15 min. • FLPs/LLCs After Mirowski 67 min. • Proposed Legislation 16 min. • Drafting Issues 2 min.
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