TY - BOOK AU - Lewis,David T. AU - Chomakos,Andrea C. TI - The family limited partnership deskbook: forming and funding FLPs and other closely held business entities SN - 1590313178 AV - KF1380 .L49 2004 U1 - 346.73/0668 22 PY - 2004/// CY - Chicago PB - Section of Real Property, Probate, and Trust Law, ABA KW - Family partnership KW - United States KW - Limited partnership KW - Family-owned business enterprises KW - Law and legislation KW - Estate planning N1 - Includes bibliographical references and index; Family limited partnerships in estate planning -- Family limited partnership basics -- Substantiating discounts and reporting requirements -- Taxation of partnerships basics -- Using the basic technique -- Forming and maintaining the entity -- Drafting the operating agreement or partnership agreement -- Transfers of partnership interests : making the assignment -- Maintaining integrity of the entity and what can go wrong UR - http://www.loc.gov/catdir/toc/ecip0412/2003026681.html ER -