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Title
Family Limited Partnerships: Are They Still Alive and Kicking?
Authors
Pratt, David; Kiziah, Trent S.; Pokorny, John F.
Abstract
The article discusses the cases of "Estate of Disbrow v. Commissioner," and "Estate of Rosen," affecting Section 2036 of the U.S. Internal Revenue Code. These cases illustrate how to properly structure and operate FLPs. The results of a questionnaire on FLPs which was used relative to a Florida Bar Real Property, Probate and Trust Law Section-sponsored continuing legal education seminar is also discussed.