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The Motley Fool November 15, 2006 Dan Caplinger	Flip Over FLPs: Part 3 A family limited partnership can help you make gifts that can reduce your estate tax liability while also preventing your children and other recipients from gaining access to large amounts of cash. Although it's spelled "FLP," be sure to cross those t's and dot those i's.
The Motley Fool November 15, 2006 Dan Caplinger	Flip Over FLPs: Part 1 When used correctly, a family limited partnership can enable you to make gifts to future generations more efficiently, while retaining substantial control over the investment and distribution of partnership assets.
Financial Planning August 1, 2012 Martin Shenkman	Highly Versatile Tools Amid the great uncertainty engulfing the estate tax, family limited partnerships and family limited liability companies may prove particularly valuable.
Financial Planning December 1, 2009 Martin M. Shenkman	Flip Your FLP? Many of your clients have family limited partnerships (FLP). With the tax winds blowing differently right now, should your clients dissolve their FLPs?
Investment Advisor August 2005 Tere D'Amato	The Tax Advisor: The FLP: Dead or Alive? Despite increased IRS scrutiny, family limited partnerships can still be great estate planning tools.
Registered Rep. January 1, 2005 Kevin McKinley	Flip-Flopping on FLPs In the right situation, the family limited partnership is unrivaled among estate-planning strategies.
Registered Rep. October 1, 2002 Roy M. Adams	An Estate Planning Disaster Averted Family limited partnerships and limited liability companies are useful estate planning tools. The verdict in the Hackl case showed that the gift tax exclusion may not apply to gifts of partnership units or LLC interests if things are not structured carefully.
The Motley Fool November 14, 2006 Dan Caplinger	Crummey Trusts Aren't Crummy A special type of trust known as a Crummey trust lets you keep the control you want while getting the full estate-tax benefit of your gift.
Financial Planning August 1, 2008 Martin M Shenkman	Avoiding a Painful Trap Increasingly, clients' investments are being structured in family limited partnerships (FLPs) or family limited liability companies, but it is important to be aware of possible tax triggers.
Financial Planning October 2, 2007 Martin M. Shenkman	Estate Planning: College Savings 201 For your high-net-worth clients, there are better college savings vehicles than the usual suspects. Here are some options.
Financial Planning September 1, 2012 Martin Shenkman	Helping High Net Worth Clients to Act Before Possible Cut in Tax Exemptions Consider the possibilities and problems dealing with wealthy clients seeking to act before a possible cut in tax exemptions.
Financial Planning October 1, 2005 Michael E. Kitces	Knockout Blow? The Strangi case may finally be lost, but family limited partnerships (FLP) remain a viable estate planning tool. Consequently, there are several planning tips and implications from this FLP-IRS saga that planners should be aware of in estate tax planning.
Financial Planning December 1, 2007 Donald Jay Korn	The Giving Tree To make the most of the annual gift-tax exclusion, financial advisory clients should know which assets to transfer and which ones to retain.
Financial Advisor September 2004 Dudley, Fast & Wallace	How FLPs Can Survive IRS Scrutiny Properly formed and managed entities with true business purpose will succeed in both the gift and estate tax discount games. Business purpose makes the difference: Taxpayers without it are just rolling the dice.
The Motley Fool November 13, 2006 Dan Caplinger	Give Away Your Tax Bill Starting to make gifts now can save your heirs from estate-tax pain.
Registered Rep. March 1, 2005 Daniels, Leibell & Prince	Estate of Uncertainty The 2001 tax reform act built uncertainty into the estate-planning process.
Inc. July 2005 Allen P. Roberts Jr.	Family Partnerships Under Scrutiny The IRS takes a closer look at one way business owners sidestep estate taxes.
On Wall Street October 1, 2011 Jones & Luscombe	Making the Most of The Gift Tax and Its $5 Million Exclusion With the current gift tax exclusion amount set at a record-setting $5 million, many taxpayers appear to consider the gift tax no longer relevant to their planning. That may be a mistake.
Inc. December 1, 2000 Jill Andresky Fraser	Estate Planning Despite a presidential veto, the "death tax" is still a hot political issue. What's a small-business person to do?
Financial Advisor March 2004 Eric L. Reiner	Are You Really Managing For The Long Term? Restricted management accounts can improve returns.
Financial Planning October 1, 2010 Donald Jay Korn	The Tax Man Cometh If Congress repeats last year's sidestep - all clients with seven-figure net worth will be in estate-tax territory.
Commercial Investment Real Estate Jul/Aug 2003 John Mangham	Partnerships Can Use These Methods to Protect 1031 Gains Property owners wishing to dispose of appreciated assets often use Internal Revenue Code Section 1031 exchanges to defer capital gains taxes. However, partnerships wishing to execute exchanges face unique challenges, particularly when individuals in the partnership have diverging investment goals or want to cash out.
Financial Advisor November 2010 Andrew Gluck	Drop Dead Date If you haven't kept up with estate-tax opportunities because they're a complicated mess, now's the time to re-engage.
Investment Advisor July 2006 I. Jay Safier	The Tax Advisor: Transfer Time, Part 2 More strategies to transfer wealth, including charitable remainder trusts and family limited partnerships.
Financial Planning January 1, 2009 Martin M Shenkman	Revisiting Clients' Plans The markets have continued their swoon and your clients are, understandably, shell-shocked. One way to contain the damage is to work on things that, unlike the market, can be controlled.
Registered Rep. May 1, 2004 Henry M. Grix	The Money Doctors This suit-happy environment is a relatively recent development in the brokerage industry, so financial advisors would do well to borrow one of the medical profession's best tactics for fighting it: Holistic treatment.
The Motley Fool June 29, 2006 Dan Caplinger	Starting a Small Business: Partnerships Establishing your business as a partnership offers flexibility but potential liability.
AFP eWire April 19, 2011 Michael J. Rosen	Five Common Myths About Planned Giving These myths can lead organizations to take no action or to take the wrong action where planned giving is concerned. Here are five common myths rebutted.
Registered Rep. September 9, 2010 Richard A. Behrendt	Why Super Rich Clients Should Consider Making Taxable Gifts in 2010 For higher-net-worth clients who are likely to owe federal estate taxes at death, making taxable gifts in 2010 may be a viable planning opportunity.
The Motley Fool December 15, 2006 Mary Dalrymple	Holiday Panic Attack? Shopping at the last moment can lead to some financial peril, if you're not careful. Here are some ideas for keeping your head while doing your last-minute shopping.
Registered Rep. November 1, 2004 Kevin McKinley	The Age Game Whether your clients' estates are under or over the "death-tax" threshold, the following strategies will help ensure your clients' family wishes will be met in the most tax-efficient and cost-effective manner.
Financial Planning September 1, 2008 Donald Jay Korn	The Art of Appraisals A smart advisor will fill in an appraiser about the purpose of the evaluation at the time of the engagement. There's nothing wrong with indicating how the appraisal will be used.
The Family Room	Making Holidays Meaningful for Children For many children the holidays mean just one thing: getting more stuff. As parents, we want to change this perspective, but when we try to modify our habits, we find ourselves controlled by unconscious gift giving rules...
Inc. August 2007	Toeing the Line Here's a guide to culturally appropriate gifts, and how to present them in five emerging markets.
Salon.com February 9, 2001 Eric Boehlert	Hillary's mysterious bridal registry And other myths a biased and credulous press corps has created around the Clintons' exit...
Trusts & Estates March 22, 2002 Robert F. Sharpe Jr.	Philanthropy In Uncertain Times What of the nonprofit sector? How does this sector fare during difficult economic times? Is it societal "fluff" that exists only during times of prosperity, or is it something that is resistant to the economic downturns that periodically affect the for-profit sector?
AFP eWire February 18, 2014	Major Gifts for Small Shops: The Major Gifts Challenge Amy Eisenstein has helped small and large nonprofits alike raise millions of dollars through major gift and capital campaigns, board development, annual fund campaigns, direct mail, and planned gift solicitation.
On Wall Street October 1, 2009 Bill Fleming	Prime Time to Transfer Assets Changes to tax rates are unlikely until 2011, so this year advisors would be wise to focus their attention on year-end estate planning.
Financial Planning September 1, 2007 Martin M. Shenkman	Estate Planning: The Great Powers You may think that powers of attorney are simple, but once you have to use them that may not be the case.
AskMen.com Chris Rovny	Valentine's Day Gift Ideas Because finding the right Valentine's Day gift is probably the most difficult shopping experience in any man's life, here are a few basic gift ideas, depending on your particular relationship level.
The Family Room	Start Your Christmas Shopping Right Away & Reduce Stress! I have found that by having 2/3 of my Christmas Shopping Done before December 10th, I can enjoy the holiday more. Here are a few ways that shopping ahead of schedule helps...
The Motley Fool October 23, 2006 Dan Caplinger	Christmas Bells Are Ringing Start early to keep holiday spending from putting you in the hole.
AskMen.com Michael Estrin	Save Money When Buying Gifts Here are five tips on how you can stretch the gift budget just a little further and maybe avoid shopping more often.
The Motley Fool December 16, 2010 Dan Caplinger	Give the Gift of Financial Savvy These gifts can help you spread savings.
AskMen.com June 5, 2012 Chris Easter	The Groom's Guide To Gifting Etiquette You and your bride will be raking in some serious loot on the wedding day. Naturally, it's important that you remember those who are also deserving of gifts: the members of your wedding party.
Entrepreneur November 2002 Devlin Smith	Give It Here! Even in the holiday homestretch, finding the right gift for everyone on your business's list doesn't have to put you in the red.
The Motley Fool December 5, 2006 Mary Dalrymple	Holiday Temptations Don't abandon the budget now that you've started holiday shopping.
Seasoned Cooking December 2009 Rossana S. Tarantini	Christmas once again! Some thoughts on Christmas gift-giving on a budget, and a recipe for eggnog.
The Motley Fool November 24, 2006 Mary Dalrymple	Stop the Holiday Madness Here is how to fix your bad holiday spending habits.
The Motley Fool December 16, 2005 Selena Maranjian	Fantastically Foolish Gift Ideas Why give a tie or socks when you can knock their socks off instead? Here are some out-of-the-ordinary gift ideas.