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The Motley Fool November 15, 2006 Dan Caplinger |
Flip Over FLPs: Part 1 When used correctly, a family limited partnership can enable you to make gifts to future generations more efficiently, while retaining substantial control over the investment and distribution of partnership assets.  |
Commercial Investment Real Estate Nov/Dec 2008 Christopher J. Truitt |
The Partnership Puzzle LLCs may provide the missing piece in real estate tax structures.  |
National Real Estate Investor January 1, 2003 Mike Fickes |
1031 Exchanges Do More Than Save Taxes In a 1031 exchange, owners defer the capital gains tax they typically pay in a property sale. This article discusses strategies and pitfalls.  |
Commercial Investment Real Estate Nov/Dec 2005 Chuck Wise |
End-Game Strategies Most commercial real estate investors are clear on the benefits of owning income property, but many underestimate the importance of creating an end-game strategy for the timely and favorable disposition of their assets. Here's how commercial real estate professionals can help.  |
Financial Planning October 1, 2005 Michael E. Kitces |
Knockout Blow? The Strangi case may finally be lost, but family limited partnerships (FLP) remain a viable estate planning tool. Consequently, there are several planning tips and implications from this FLP-IRS saga that planners should be aware of in estate tax planning.  |
Commercial Investment Real Estate Sep/Oct 2006 Alexandra Aiken |
15 Guidelines for Tenant-In-Common Properties and Sponsors Proper structuring is a critical step in tenancy-in-common transactions. Pursuant to Revenue Procedure 2002-22, the IRS will consider issuing a private-letter ruling to an interested party if the following 15 conditions are met and/or are present in a proposed TIC transaction.  |
Commercial Investment Real Estate May/Jun 2003 Ronald L. Raitz |
IRS Clarifies Related-Party Rule in 1031 Exchanges Due to the considerable confusion about such exchanges, real estate professionals should welcome this ruling as it helps them better advise clients engaging in these transactions.  |
The Motley Fool June 29, 2006 Dan Caplinger |
Starting a Small Business: Partnerships Establishing your business as a partnership offers flexibility but potential liability.  |
Financial Planning September 1, 2012 Martin Shenkman |
Helping High Net Worth Clients to Act Before Possible Cut in Tax Exemptions Consider the possibilities and problems dealing with wealthy clients seeking to act before a possible cut in tax exemptions.  |
Commercial Investment Real Estate May/Jun 2007 |
Tax Issues Resource Guide Tax Watch: Trust-Worthy Tips... Leveraging LIHTCs... Inbound Investments... etc.  |
Commercial Investment Real Estate Nov/Dec 2010 Cara Lowe |
Business Breakups Preparation pays off when partnerships dissolve.  |
Investment Advisor August 2005 Tere D'Amato |
The Tax Advisor: The FLP: Dead or Alive? Despite increased IRS scrutiny, family limited partnerships can still be great estate planning tools.  |
Financial Advisor September 2004 Dudley, Fast & Wallace |
How FLPs Can Survive IRS Scrutiny Properly formed and managed entities with true business purpose will succeed in both the gift and estate tax discount games. Business purpose makes the difference: Taxpayers without it are just rolling the dice.  |
Registered Rep. November 1, 2002 Jonathan Arfa |
Breaking Up Is Hard to Do Brokers partner up for a variety of reasons. Some kind of contract is needed when a partnership between members of a team of brokers is formed, whether it be between a senior broker and junior colleagues or just between two seasoned brokers. Brokers should consider this contract seriously.  |
Financial Advisor February 2010 Gary C. Bubb |
Seeking Status Employees seeking a membership interest in an LLC might find themselves in tax limbo.  |
The Motley Fool November 15, 2006 Dan Caplinger |
Flip Over FLPs: Part 3 A family limited partnership can help you make gifts that can reduce your estate tax liability while also preventing your children and other recipients from gaining access to large amounts of cash. Although it's spelled "FLP," be sure to cross those t's and dot those i's.  |
Real Estate Portfolio Nov/Dec 2000 Louis S. Weller |
IRS Issues Reverse Exchange Guidance Fundamentally, Revenue Procedure 2000-37 sets up a safe harbor for so-called "parking" transactions. These transactions allow a property owner who wants to utilize Section 1031 to defer gain on a future sale or property to avoid concurrent ownership of both replacement and relinquished properties...  |
BusinessWeek August 4, 2003 Anne Tergesen |
A Tax Deal Too Good to Be True? Rules for family partnerships may get stricter  |
Registered Rep. January 1, 2005 Kevin McKinley |
Flip-Flopping on FLPs In the right situation, the family limited partnership is unrivaled among estate-planning strategies.  |
The Motley Fool November 15, 2006 Dan Caplinger |
Flip Over FLPs: Part 2 Since the recent election makes estate-tax repeal unlikely, estate-planning strategies like family limited partnerships will probably remain an important tool in your fight against estate taxation.  |
Entrepreneur September 2006 Jennifer Pellet |
The Tic Tax Advantage Priced out of the soaring real estate market, but still want a piece of the pie? Real estate investors are turning to tenancies in common, or TICs, for the twin benefits of increased buying power and greater flexibility.  |
Entrepreneur April 2008 Guy Kawasaki |
Tying the Knot Partnering is an art, so make sure everyone sees eye to eye with these 8 tips.  |
Commercial Investment Real Estate Sep/Oct 2015 Mary Stark-Hood |
Succession Planning According to a 2014 Financial Planning Association Survey, the greatest financial challenge facing small business owners is developing a retirement plan and exit strategy.  |
Trusts & Estates March 20, 2002 |
Service Focusing On Foreign Trusts, Real Property Transactions This tax season, the Internal Revenue Service is attempting to make tax professionals whose clients have foreign trusts, or who transfer real property to foreign interests aware of rules and filing requirements.  |
Financial Planning February 1, 2005 Grace W. Weinstein |
Into the Maw Life insurance payouts usually aren't subject to taxes-unless your client makes one of these mistakes.  |
Financial Advisor September 2006 |
Gaining Ground Investors are clamoring for Tenant-in-Common 1031 exchange private placement deals. Part of the demand is being driven by retiring baby boomers unloading headaches associated with investment real estate and seeking to defer capital gains taxes, sponsors say.  |
Commercial Investment Real Estate Jul/Aug 2008 John L. McKeel |
Wealth Management Learn strategies for advising high net worth investors.  |
Financial Advisor May 2005 Gail Liberman |
Understanding Real Estate Exchange Deals Here are some guidelines to help financial advisors assess the value of 1031 real estate exchanges.  |
Inc. January 2009 |
How To: Choose the Right Legal Structure If you are starting a business, or you already run one but haven't thought strategically about its legal structure, you need to take this matter seriously.  |
The Motley Fool June 15, 2005 Stephen D. Simpson |
Howdy, Partner: Let's Talk Taxes For those investors who desire an income stream, there are several different types of equities to choose from -- each with its own operational and tax characteristics.  |
Commercial Investment Real Estate Sep/Oct 2009 Tom O'Rourke |
Redefining Debt Examine the alternatives for over-leveraged properties.  |
Registered Rep. October 1, 2012 Philip Palaveev |
Making Partner How to add partners to create a team advisory practice. (Oh, if you aren't growing, you are not team-ready.)  |
Commercial Investment Real Estate Nov/Dec 2015 O'Donnell & Rubin |
1031 Exchanges Every investor can use this reinvestment tool.  |
Financial Planning April 1, 2007 Sheryl Garrett |
Co-Owning a Home One way to play the high-priced real estate market is to buy a home with friends or family.  |
Financial Advisor November 2010 Michael Brier |
Location, Location Your clients may enjoy lower taxes if they move to another state, but they should be aware of the rules to avoid new tax problems.  |
Job Journal June 26, 2005 |
No Small Feat If you are thinking about starting your own business, here are some questions you should ask yourself, a look at possible business structures, and some useful websites.  |
Financial Advisor October 2004 Gregory Bresiger |
Are Big Tax Savings Really Worth the Risk? IRS cracks down on individuals with questionable shelters. Financial advisors warn that many of these strategies are not worth the risk of audit and possible civil and criminal penalties.  |
Commercial Investment Real Estate Jan/Feb 2008 Laine T. Wagenseller |
The Write Stuff When partnerships sell commercial property, industry professionals must secure the written authorization of all the partners or co-owners on both listing and purchase agreements to ensure that contracts are legally binding.  |
Investment Advisor March 2006 Elizabeth Festa |
Incentives for Long-Term Care New long-term care partnership programs, which are active in four states, now provide private LTC insurance with special access to Medicaid for those exhausting their insurance benefits.  |
Bank Systems & Technology September 17, 2008 Katherine Burger |
False A global partnership agreement simplifies SWIFTNet implementation for customers using Microsoft technology.  |
Entrepreneur December 2005 Jennifer Pellet |
Money Buzz 12/05 Limiting investors' partnership power, shrinking health care and more.  |
Financial Planning October 1, 2010 Mindel & Sleight |
The Family Way Transferring a family business is a legal, financial and emotional tangle. Here are some strategies to help clients do it right.  |
Entrepreneur March 2006 Marc Diener |
Two's Company Before you start negotiating a business partnership, take these three key steps.  |
Registered Rep. October 1, 2002 Roy M. Adams |
An Estate Planning Disaster Averted Family limited partnerships and limited liability companies are useful estate planning tools. The verdict in the Hackl case showed that the gift tax exclusion may not apply to gifts of partnership units or LLC interests if things are not structured carefully.  |
Pharmaceutical Executive October 1, 2005 Fine & Meyer |
An 11-Step Program to Navigating Partnerships Commercial partnerships are an effective way to differentiate both research institutes and biotech companies. It is critical to recognize that while financial return is the primary driver of a commercial partnership, the cultural fit can sustain its success.  |
The Motley Fool April 25, 2005 Chuck Saletta |
Read the Fine Print Take advantage of corporate complexity to find hidden value investment opportunities.  |
Financial Advisor April 2010 Gail Liberman |
Shaky Ground Tenant-in-common 1031 exchanges, private placement deals heavily hyped to financial advisors during the real estate boom, are drawing action by state and federal regulators.  |
Financial Planning April 1, 2006 Michael E. Kitces |
Partnership Problem In the financial planning profession, is the promise of a partnership the only way to adequately reward key employees?  |
The Motley Fool September 8, 2006 Dan Caplinger |
Taxes and Your New Business: Part 1 Know how to steer clear of tax problems as a business owner.  |
Information Today November 11, 2014 |
Network Alliance Is Approved to Distribute Intuit's QuickBooks IT management solutions provider Network Alliance will deliver hosted QuickBooks services to its clients through a partnership with Intuit, which offers financial solutions to individuals and companies.  |