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Get WHAT ESTATE PLANNERS NEED TO KNOW ... - Wilmington Trust !

Action doctrine to develop the new standards of real economic risk and tax-independent significance for evaluating whether the steps in an estate planning transaction should be collapsed. The Author asserts that estate planners may need to expand their roadmap for avoiding IRS challenges to transactions that fund or transfer Family Limited Partnership interests. I. II. INTRODUCTION...................................................................... 355 THE STEP TRANSACTION DOCTRI.

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