Book on Family Business Entities
This completely updated edition of An Estate Planner’s Guide to Family Business Entities provides a complete and timely framework for selecting the most appropriate means of transferring wealth through the establishment of a business entity, including S corporations, C corporations, partnerships and LLCs.
As with the other books in Louis A. Mezzullo’s popular series, An Estate Planner’s Guide to Family Business Entities explains complex information in a logical, user-friendly style. Updated to reflect recent significant changes in the area, it gives lawyers and financial planners the necessary background to accurately advise clients on their choice of entity options. Mezzullo discusses the different techniques available for most effectively planning the transfer of a client’s wealth, including trusts, S corporations, C corporations, partnerships and LLCs. To guide the selection of the most appropriate entity to meet a client’s objectives, he offers a thorough comparison of the advantages, disadvantages and restrictions of each type of entity.
The book includes these sample forms, which are now also provided on a CD-ROM that accompanies the book:
- Limited Partnership Agreement
- Certificate of Limited Partnership
- Deed of Gift – Limited Partnership
- Cover Letter – Limited Partnership
- Operating Agreement — LLC
- Articles of Organization – LLC
- Consent of Organizer Deed of Gift – LLC
- Cover Letter – LLC
- Plus examples of tax savings using both real estate and marketable securities