But They Still Top Death

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But They Still Top Death

机译：但他们仍然是死亡

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A new academic study argues that family limited partnerships are based on "myths" and really not worth the trouble. Writing in the University of Memphis Law Review, Katherine D. Black, Stephen T. Black and Michael D. Black say the popular estate planning tool can beget family discord, limited management flexibility, successful IRS challenges of claimed valuation discounts, higher taxes and "potential malpractice liability" for estate planners who don't know all the complicated rules.

机译：一项新的学术研究认为，有限的家庭合伙制是建立在“神话”基础上的，确实不值得为此烦恼。孟菲斯大学法律评论学院的凯瑟琳·D·布莱克，斯蒂芬·T·布莱克和迈克尔·D·布莱克在文章中写道，流行的房地产规划工具可能会引起家庭不和，限制管理的灵活性，成功的国税局挑战，要求获得估值折扣，更高的税收以及“不了解所有复杂规则的房地产规划师”。

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《Forbes》 |2008年第2期|p.28|共1页
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收录信息美国《科学引文索引》(SCI);
原文格式 PDF
正文语种 eng
中图分类世界经济问题;
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But They Still Top Death

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