The Qualified Family-Owned Business Exclusion: An Estate Planning 'Boom' or 'Bust'?

Shanney-Saborsky, Regina
December 1997
Journal of Financial Planning;Dec1997, Vol. 10 Issue 6, p26
Academic Journal
Talks about the provisions of the qualified family-owned business exclusion contained in the 1997 tax legislation in the United States. Law on the qualified estate exclusion; Ownership and general requirements for exclusion; Fifty percent liquidity requirement; Participation requirement; Coordination issues.


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