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Family Investment Partnerships  Structuring and Tax Considerations


Author:  Craig R. Boyer.; Kenneth M. Kess.


Source: Volume 22, Number 01, September/October 2008 , pp.23-32(10)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

Family investment partnerships are tools that, if successfully implemented, can assist the individuals entrusted with a family’s wealth in achieving outstanding governance and investment results. There are five basic approaches to structuring family investment partnerships, each with benefits and complexities that must be considered for each situation.

Keywords: High net worth tax planning; collective investment; 704(c) losses

Affiliations:  1: Deloitte Tax LLP; 2: Deloitte Tax LLP.

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