An Estate Planner's Guide to Family Business Entities: Family Limited Partnerships, Limited Liability Companies, and More - 4th Edition - Louis A Mezzullo cover
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An Estate Planner's Guide to Family Business Entities: Family Limited Partnerships, Limited Liability Companies, and More - 4th Edition - Louis A Mezzullo

ISBN
9781641056533
Publisher
American Bar Association
Edition
4th Edition
Condition
$135.99 one-time purchase · 15% restocking fee on returns

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An Estate Planner's Guide to Family Business Entities: Family Limited Partnerships, Limited Liability Companies, and More 4th Edition Louis A Mezzullo ISBN 9781641056533

Author Louis A. Mezzullo presents complex legal and financial concepts in a clear, structured, and accessible way. Updated to reflect recent legal developments, this book equips lawyers and financial planners with the essential foundation needed to accurately advise clients on selecting the most appropriate business entities. It explores a range of effective wealth-transfer strategies, including the use of trusts, S corporations, C corporations, partnerships, and limited liability companies (LLCs). To support informed decision-making, the book offers a comprehensive comparison of the benefits, limitations, and regulatory considerations associated with each entity type.

Opening with a concise overview of estate planning objectives and techniques for owners of closely held businesses, the book also serves as a practical guide to the various legal entity structures available. It demonstrates how these entities can be used to minimize estate and gift taxes while delivering meaningful non-tax advantages.

Topics covered include:

  • Entity classification for tax purposes

  • Transfer tax considerations

  • Partnership taxation

  • Limited partnerships and LLCs

  • Special valuation rules under Chapter 14

  • Sample forms

  • Illustrative examples of tax savings

An Estate Planner's Guide to Family Business Entities: Family Limited Partnerships, Limited Liability Companies, and More 4th Edition Louis A Mezzullo ISBN 9781641056533, 978-1641056533 & 9781641056540

Author
Louis A Mezzullo