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1. Fisher and Price: the end of annual exclusion gifts of FLP interests, or mere child's play? Robert Malone and Jon Stefanik examine the continued use of the FLP as a powerful annual gifting tool in light of the Fisher and Price decisions.

Author

Malone, Robert W. and Stefanik, II, Jon R.

Subjects
Limited partnership -- Taxation, Family corporations -- Taxation, Tax exclusion -- Laws, regulations and rules, Gift tax -- Laws, regulations and rules, Family-owned business enterprises -- Taxation, Government regulation
Abstract

Introduction For decades, taxpayers have utilized annual exclusion gifts of interests in family-owned limited partnerships, and more recently family-owned limited liabilities companies (collectively referred to herein as "FLPs"), as an [...]

Published
2011

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