5 Pages Posted: 29 Nov 2011
Date Written: November 29, 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.
Suggested Citation: Suggested Citation
Gerzog, Wendy C., FLP Loss, but Crummey Win (November 29, 2011). Tax Notes, Vol. 133, No. 9, 2011. Available at SSRN: https://ssrn.com/abstract=1966010