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Case Study: The Partnership Freeze

机译:案例研究:伙伴关系冻结

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摘要

Bob has built a successful manufacturing business, which he wants to transfer to his daughter, Barbara, in a tax-efficient manner while retaining a significant income stream for his lifetime.Bob contributes $7 million in stock to a "partnership freeze" in return for a "preferred" partnership interest. Barbara, or a trust for her benefit, will contribute $3 million of assets to the partnership in return for the "common" interest. Barbara may borrow her contribution from a bank or a family member. Bob will receive a "qualified payment right," as defined by the Internal Revenue Code, which will provide a fixed, annual return of 7% cumulatively along with a priority right to the return of his capital if the partnership is ever liquidated.
机译:鲍勃建立了成功的制造业,他希望以节税的方式转移到女儿芭芭拉(Barbara),同时保持一生的可观收入。鲍勃出资700万美元进行“合伙冻结”,以换取“优先”合伙利益。芭芭拉(Barbara)或她的信托基金,将向该合伙企业注资300万美元,以换取“共同”利益。芭芭拉可从银行或家庭成员借钱。鲍勃将获得《内部税收法》所定义的“合格付款权”,该收益将提供累计7%的固定年回报率,以及合伙企业一旦清算时优先获得其资本回报的权利。

著录项

  • 来源
    《Forbes》 |2010年第10期|p.196|共1页
  • 作者

    Edward A. Renn;

  • 作者单位
  • 收录信息 美国《科学引文索引》(SCI);
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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