Abstract

http://ssrn.com/abstract=1380646
 


 



The Magic of Disappearing Wealth Revisited: Using Family Limited Partnerships to Reduce Estate and Gift Tax


Ronald H. Jensen


Pace University School of Law

2004

Pittsburgh Tax Review, Vol. 1, 2004

Abstract:     
Part I of this article describes the techniques for using family limited partnerships to reduce gift and estate taxes. Part II will discuss the economic validity of the discounts that are allowed under current law. Part III will examine the current status of the law regarding FLPs. Finally, Part IV will discuss the need for reform and will analyze and evaluate the various proposals for reform put forth to date. Part IV will conclude with a new recommendation for curtailing the abusive use of FLPs.

Number of Pages in PDF File: 68

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Date posted: April 15, 2009  

Suggested Citation

Jensen, Ronald H., The Magic of Disappearing Wealth Revisited: Using Family Limited Partnerships to Reduce Estate and Gift Tax (2004). Pittsburgh Tax Review, Vol. 1, 2004. Available at SSRN: http://ssrn.com/abstract=1380646

Contact Information

Ronald H. Jensen (Contact Author)
Pace University School of Law ( email )
78 North Broadway
White Plains, NY 10603
United States
(914) 422-4294 (Phone)
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