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.
Number of Pages in PDF File: 5
Date posted: November 29, 2011
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