Substitute Structure for Discount Family Limited Partnership

Shoemaker, David B.
April 2000
Journal of Financial Planning;Apr2000, Vol. 13 Issue 4, p100
Academic Journal
Despite the recent popularity of discount family limited partnerships, they have a downside and are not appropriate for every client. A guarantee structure may be a feasible substitute in some cases. This article discusses a situation in which a guarantee structure is the better choice over a discount FLP and how to put the guarantee structure into place.


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