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- Title
Real Estate & Passthrough Planning Corner.
- Authors
Tucker, Stefan F.; Lencz, Norman; Masterson, Brian S.
- Abstract
The article focuses on various issues related to gifts of partnership interests, wherein particular focus is given on the Code Sec. 704(e). It says that high-net-worth clients should take advantage of the high lifetime gift tax exclusion. It states that clients should be aware of the family partnership rules. Moreover, a summary of the Family Partnership Rules of Code Sec. 704(e) of the Internal Revenue Code of 1986 in the U.S. is offered.
- Subjects
UNITED States; PARTNERSHIP interest; GIFT taxes; FAMILY partnership; HIGH net worth individuals; TAX exclusions; INTERNAL revenue law
- Publication
Journal of Passthrough Entities, 2011, Vol 14, Issue 5, p27
- ISSN
1099-7407
- Publication type
Article