New 2036(a) Opinion Emphasizes Criteria for FLP Valuation Benefits

Business Valuation UpdateVol. 13 No. 7
Special Reports
July 2007
Owen G. Fiore, JD, CPA

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Summary

After ten years of judicial decisions construing the valuation and estate planning benefits of family limited partnerships (FLPs), Section 2036 of the Internal Revenue Code (IRC) has become a formidable weapon for the IRS. If applicable to a particular e ...