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FLP Loss, but Crummey Win

Wendy C. Gerzog

University of Baltimore - School of Law

November 29, 2011

Tax Notes, Vol. 133, No. 9, 2011

In Turner the Tax Court determined that section 2036 applied to the decedent’s transfers of assets to his family limited partnership but that the insurance premiums he paid indirectly to his insurance trust qualified for the annual exclusion.

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Date posted: November 29, 2011  

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Gerzog, Wendy C., FLP Loss, but Crummey Win (November 29, 2011). Tax Notes, Vol. 133, No. 9, 2011. Available at SSRN: http://ssrn.com/abstract=1966010

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Wendy C. Gerzog (Contact Author)
University of Baltimore - School of Law ( email )
1420 N. Charles Street
Baltimore, MD 21218
United States
410-837-4522 (Phone)
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