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Baby Boomer News - Is A Family Limited Partnership the Right Estate Planning Tool for You?
... partnership, then give a minority interest to other family members (still retaining control ... laws which protect discounts being applied by Family Limited Partnerships, and these laws ...
http://www.babyboomers.com/news/1008f.htm

December 1999
VALUE ADDEDDecember 1999. The IRS and Family Limited Partnerships. Despite the popularity of family limited partnerships, their use is not without risk. ... the use of valuation discounts for minority interests in family limited partnerships with bona fide business ... exchange for a 99% limited partnership interest, and two of her children ...
http://www.westconsulting.com/december2.htm

Family Limited Partnerships
Family Limited Partnerships. A great deal is currently being written about Family Limited Partnerships. This article briefly outlines some of their uses and benefits. ... of the limited partnership interest gifted because of minority interest and lack of marketability discounts at the ...
http://www.lawmiami.com/family.html

Use of Family Limited Partnerships - Weintraub
... benefits resulting from the use of Family Limited Partnerships and Family Limited Liability Companies ... take into account the minority interest discounts, even if in the aggregate ...
http://www.oakwoodcap.com/forum/flps.htm

Bird & Associates Law Firm
PUBLISHED ARTICLES. April 2001. FAMILY LIMITED PARTNERSHIPS (FLPS) AND MARKETABLE SECURITIES AND REAL ESTATE. Wendell R. Bird. Bird & Associates, P.C. Atlanta, Georgia. TABLE OF CONTENTS. INTRODUCTION. B. ... minority interests in the entity to other family members. Taxpayers then claim large discounts on the valuation of these gifts. . . . . The use of family limited partnerships ...
http://www.birdlawfirm.com/Aflp222.html

Estate Planning with a Family Limited Partnership
... for limited partnerships ... discounts resulting from lack of transferability of ownership units and the characterization of the partnership interest as a minority interest. The Family Limited ...
http://www.estatefacts.com/estate_planning_with_a_family_limited_partnership.htm

Valuation Discounts:An Estate Planning Strategy for Family Limited Partnerships and LLCs
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... of the ownership interest held by each ... of Valuation Discounts:An Estate Planning Strategy. for Family Limited Partnerships ... including blockage, minority or. fractional interests and ...
www.windes.com/solutions/pdfs/valucut8.pdf
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Valuation Discounts:An Estate Planning Strategy for Family Limited Partnerships and LLCs
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... 2 Valuation Discounts:An Estate Planning Strategy. for Family Limited Partnerships. and LLCs ... of the minority interest, which lacks control but can. liquidate its interest readily to ...
www.windes.com/solutions/pdfs/1stQtr00.pdf
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Family Limited Partnerships Holding Marketable Securities
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... discounts associated with. family ... family limited partnerships. What about. publicly-traded stocks and bonds? How. does one develop an appropriate discount. for a minority interest ...
www.businessvalue.com/FLPmarksec%28Dec95%29.pdf
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Family Limited Partnerships Dos & Donts
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Family Limited PartnershipsDos & DontsMark C. ... of Family Limited PartnershipsCreditor ProtectionCreditors limited to a charging order or assignee interest ... 0.60Valuation DiscountsMinority InterestLack of control ...
www.tldlaw.com/presentations/Family%20Limited%20Partnerships.pdf
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Family Limited Partnerships
... discounts, most estate planners have not been recommending Massachusetts LLCs except as general partners of family limited partnerships ... support minority interest discounts after ...
http://www.windes.com/solutions/pdfs/valucut8.pdf

Fredrikson & Byron, P.A. - Is a Family Limited Partnership Right for You?
... Family Limited Partnerships have recently come ... members eligible for minority discounts. A Family Limited Partnership may ... these restrictions, discounts for minority interest and lack ...
http://www.fredlaw.com/articles/tax/tax_9606_ldh.html

FAMILY LIMITED PARTNERSHIPS
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... the discounts in family limited partnerships, many ... family limited partnership. In many. situations, the discounts are consistent with discounts attributable to a minority interest ...
www.bwwlaw.com/downloads/smb/flp.pdf
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The IRS And Family Limited Partnerships - Issues And Opinions
... use of valuation discounts for minority interests in family limited partnerships with bona fide business ... is illusory, because family members are not minority interest holders in any ...
http://www.bwwlaw.com/downloads/smb/flp.pdf

Perspective on Valuation Discounts in Family Limited Partnerships
... PERSPECTIVE ON VALUATION DISCOUNTS IN. FAMILY LIMITED PARTNERSHIPS. by Z ... The concept of the MINORITY INTEREST DISCOUNT is used to deflate a controlling interest value for the lack of ...
http://www.bizval.com/Publications/ELaw/archive/elaw9803.htm

Make sure you control your estate - not the IRS
... minority discounts for valuation purposes plus the growth on this stock is now out of your estate. Until you reduce your interest ... Family Limited Partnerships (FLP) and Limited ...
http://rdre1.yahoo.com/click?u=http://wdb.wardsauto.com/ar/auto_sure_control_estate/&y=02E5C44FFC765B5E&i=487&c=6641&q=02%5ESSHPM%5BL7rvqpmvkf%3Fvqkzmzlk%3F%7Bvl%7Cpjqkl%3Fy~rvsf%3Fsvrvkz%7B%3Fo~mkqzmlwvol6&e=utf-8&r=5&d=nrm-en-us&n=EB5K5H4UC66410TF&s=0&t=&m=408C7296&x=01FF3A6F9D2B98CF

EFFECTIVE WEALTH TRANSFER PLANNING WITH FAMILY LIMITED PARTNERSHIPS by Leo J. Cushing, Esq., CPA, LLM
Discounts, Discounts & More Discounts. Creating & Preserving Discounts! by. Leo J. Cushing, Esq., CPA, LLM. I. What=s New? 1. IRC ' 2031A. ... discount for a minority interest in connection with annual ... the limited partnership interest in the two limited partnerships would be ...
http://www.cushingdolan.com/pages/asset/discounts.html

Family Limited Partnerships or LLCs
... Charitable Remainder Trusts | Family Limited Partnerships or LLCs ... be sold. 2. Minority Interest Discount. Many appraisers will ... advantage of the discounts, the family has transferred a ...
http://www.pcglawyers.com/id32.htm

Family Limited Partnerships in Estate Planning
... FAMILY LIMITED PARTNERSHIPS. One of the most powerful estate planning tools used during the ... lack of control (minority interest) and lack of marketability discounts in computing gift ...
http://www.cruser.com/flp.html

Are Minority and Marketability Discounts Always Appropriate in Family Limited Partnerships?
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1 of 3By: George B. Hawkins, ASA, CFAJust Give me the Standard DiscountsPlease.Ill just take this nice shopping center, worth $ 5,000,000, put it in a family limited partnership, and ... Why the Interest in Family LimitedPartnerships. Revenue ... minority and. marketability discounts can be impacted by each. circumstance.Importance to Family Limited Partnerships.What ...
www.businessvalue.com/Discounts%20in%20Real%20Estate%20FLPs%20%28FV%2C%2012-94%29.pdf
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FAO Articles - Family Limited Partnerships
... Family Limited Partnerships. Maintaining the Right To Enjoy ... gifts of limited partnership interests for both the annual gift tax exclusion and minority interest discounts, you will ...
http://www.businessvalue.com/Discounts%20in%20Real%20Estate%20FLPs%20%28FV%2C%2012-94%29.pdf

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