Article
FLP Fix Must Be Part of Transfer Tax Reform
Tax Notes
(2006)
Abstract
In this report, Prof. Cunningham reviews the need for a legislative solution to the family limited partnership estate planning device in light of recent proposals to reform or repeal the federal estate and generation-skipping taxes. She concludes that, in spite of the government's recent success in litigation in the area, a legislative solution is critical to a viable transfer tax regime, and that the most recent solution proposed by the Joint Committe on Taxation falls short.
Disciplines
Publication Date
2006
Citation Information
Laura Cunningham. "FLP Fix Must Be Part of Transfer Tax Reform" Tax Notes Vol. 112 (2006) p. 937 Available at: http://works.bepress.com/laura-cunningham/16/