An Estate Planners Guide To Family Business Entities
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An Estate Planner's Guide to Family Business Entities
Author | : Louis A. Mezzullo |
Publisher | : |
Total Pages | : |
Release | : 2020 |
Genre | : Estate planning |
ISBN | : 9781641056540 |
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"This fourth edition to An Estate Planner's Guide to Family Business Entities brings the second edition current through December 1, 2019 and is designed for the estate planner who is considering the most appropriate way to achieve his or her client's goal of transferring wealth to younger family members. Although it covers both tax and nontax considerations, its major emphasis is on the tax considerations, covering choosing the business entity and comparing the various entities that are available; highlighting recent developments concerning choice of entity; covering the application of the special valuation rules and other transfer tax issues, as well as the use of a grantor retained annuity trust to reduce the value of the gift when transferring an interest in a family-held entity, are discussed"--
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