Add to ORKGA decision by the Fifth Circuit Court of Appeal, on July 18, 2001, affirmed a decision of the United States District Court for the Western District of Texas which had upheld a family limited partnership formed two days before death to consolidate interests in a 23,000 acre family ranch. In that case, the decedent suffered from cancer but died from another malady
The Tax Court’s 2017 holding in Estate of Powell v. Commissioner1 followed by its 2018 decision in E...
Without much doubt, the most complex, convoluted and confusing provision in the family-owned busines...
Discusses court cases involving the use of limited liability companies as an estate planning tool in...
In recent years, family limited partnerships have gained in popularity for various reasons. Much of ...
Three recent Tax Court cases have provided significant insights into the treatment of family limited...
Funding the marital and non-marital shares in a farm or ranch estate is always an important decision...
On June 14, 2013, the Iowa Supreme Court released an opinion dealing with what constitutes “fairness...
Farmers typically have several objectives in setting up multiple entities with the land rented to th...
The battle over the portion of value of property owned in joint tenancy (or tenancy by the entirety)...
A May 2017 decision by the Nebraska Court of Appeals deals with an unfortunately common situation in...
A recent Tax Court case, Estate of Smith v. Commissioner, has focused attention on the methodologies...
The family-owned business exclusion, enacted as part of the Taxpayer Relief Act of 1997 contained nu...
The rule has been well settled since publication of the qualified use regulations in 1980 that lan...
Establishing values for corporate stock (or other types of entities as well) at death for farm and r...
Family limited partnerships ( FLP\u27s ) are commonly used for estate planning and estate tax saving...
The Tax Court’s 2017 holding in Estate of Powell v. Commissioner1 followed by its 2018 decision in E...
Without much doubt, the most complex, convoluted and confusing provision in the family-owned busines...
Discusses court cases involving the use of limited liability companies as an estate planning tool in...
In recent years, family limited partnerships have gained in popularity for various reasons. Much of ...
Three recent Tax Court cases have provided significant insights into the treatment of family limited...
Funding the marital and non-marital shares in a farm or ranch estate is always an important decision...
On June 14, 2013, the Iowa Supreme Court released an opinion dealing with what constitutes “fairness...
Farmers typically have several objectives in setting up multiple entities with the land rented to th...
The battle over the portion of value of property owned in joint tenancy (or tenancy by the entirety)...
A May 2017 decision by the Nebraska Court of Appeals deals with an unfortunately common situation in...
A recent Tax Court case, Estate of Smith v. Commissioner, has focused attention on the methodologies...
The family-owned business exclusion, enacted as part of the Taxpayer Relief Act of 1997 contained nu...
The rule has been well settled since publication of the qualified use regulations in 1980 that lan...
Establishing values for corporate stock (or other types of entities as well) at death for farm and r...
Family limited partnerships ( FLP\u27s ) are commonly used for estate planning and estate tax saving...
The Tax Court’s 2017 holding in Estate of Powell v. Commissioner1 followed by its 2018 decision in E...
Without much doubt, the most complex, convoluted and confusing provision in the family-owned busines...
Discusses court cases involving the use of limited liability companies as an estate planning tool in...