Erickson: A Primer on FLPS
Wendy C. Gerzog
University of Baltimore - School of Law
Tax Notes, Vol. 116, No. 3, 2007
The Tax Court teaches the "do's and don'ts" of FLPs through its step-by-step explanation of section 2036 and its application of that statute to the facts of Erickson, a recent decision.
Number of Pages in PDF File: 4
Keywords: family limited partnership, FLP, estate planning, estate tax, section 2036, Erickson, valuation, discount, bona fide sales
Date posted: July 21, 2007