Family Entities

Join Jonathan Blattmachr and Martin Shenkman for a discussion of the year-end planning strategies you should be considering for your clients.

This webinar, jointly presented by Interactive Legal and Peak Trust Company, by Jonathan G. Blattmachr and Mitchell M. Gans, will discuss the proposed Section 2704 regulations issued earlier this month.

This is a sample letter to clients alerting them to the potential changes in estate planning opportunities due to the proposed Treasury Regulations under I.R.C. section 2704.The letter provides an example of a client-friendly explanation of…

The webinar will cover the characteristics of a family owned business, the goals of the founder of the business and the various exit strategies, and the planning process.

The donors, Thomas and Kim, a married couple, transferred a substantial quantity of the stock of Dell Corp. to a newly formed FLP and then made gifts of limited partnership units to a custodian for one of their children and the trustee of a…

Representative Earl Pomeroy (D. North Dakota) has introduced a bill, HR 436, that would have significant impact on the value of interests in real estate, investment holding and possibly operating entities, for estate and gift tax purposes.

Comprehensive long-form partnership agreement with a Class A and Class B interests. This form includes extensive optional provisions. For a document designed for a single class of partnership interest, see the Long-Form Partnership…

Comprehensive Limited Liability Company (LLC) Agreement. (Author's Note: This form is not yet automated. It is in the process of being automated for the WTP Estate Planning System and is scheduled for a Spring 2006 release.)

Comprehensive long-form partnership agreement with a single class of partnership interest and moderate options. For a more extensive partnership agreement, see the Long-Form Partnership Agreement-with Class A and B Interests posted in this…

Parents' desire to control the way their child spends his inheritance is not new, and the resulting complications of this endeavor are evidenced throughout literature and history. A popular Bible story, that of Cain and his brother Abel,…