Aggregation of estate interests

Business Valuation UpdateVol. 4 No. 6
June 1998

Access the Full Article

This article is available with a subscription to any of these products:
Already a subscriber?  Login
This article is also available for purchase. (164 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
estate tax, limited partnership, partnership interest

Summary

Assume Dad owns 100% of the general partnership interest in a limited partnership, and substantially all the limited partnership interests. The general partner has the unilateral right to s ...