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Full-Text Articles in Law
Family Limited Partnerships: Discounts, Options, And Disappearing Value, Karen C. Burke, Grayson M.P. Mccouch
Family Limited Partnerships: Discounts, Options, And Disappearing Value, Karen C. Burke, Grayson M.P. Mccouch
Karen Burke
Family partnerships have been become increasingly popular as a means of avoiding estate and gift taxes. As other estate freezing techniques have been closed off by statutory anti-abuse rules, estate planners have increasingly resorted to partnerships as a vehicle for transferring assets within a family at deeply discounted values. Discounts ranging from one-third to over one-half of the value of the underlying assets are routinely claimed, and often allowed, based on lack of marketability and lack of control, even where these disabilities have no lasting or ascertainable economic effect. Nevertheless, the use of family partnerships to suppress value for transfer …
Family Limited Partnerships: Discounts, Options, And Disappearing Value, Karen C. Burke, Grayson M.P. Mccouch
Family Limited Partnerships: Discounts, Options, And Disappearing Value, Karen C. Burke, Grayson M.P. Mccouch
Grayson McCouch
Family partnerships have been become increasingly popular as a means of avoiding estate and gift taxes. As other estate freezing techniques have been closed off by statutory anti-abuse rules, estate planners have increasingly resorted to partnerships as a vehicle for transferring assets within a family at deeply discounted values. Discounts ranging from one-third to over one-half of the value of the underlying assets are routinely claimed, and often allowed, based on lack of marketability and lack of control, even where these disabilities have no lasting or ascertainable economic effect. Nevertheless, the use of family partnerships to suppress value for transfer …
Monitoring, Control And Surveillance Of Protected Areas And Specially Managed Areas In The Marine Domain, Denzil Miller, N Slicer, Quentin Hanich
Monitoring, Control And Surveillance Of Protected Areas And Specially Managed Areas In The Marine Domain, Denzil Miller, N Slicer, Quentin Hanich
Quentin Hanich
A checklist is provided for monitoring, control and surveillance (MCS) actions to be applied in the areal-based management of marine fisheries and attached biodiversity conservation needs. The application of MCS to underpin compliance enforcement in marine protected and specially managed areas is seen as important in addressing such needs. Spatial, temporal, management and practical considerations are identified as important implementing considerations for effective MCS-based compliance enforcement. Most notably, human activity impact mitigation appears to possess the greatest potential to reduce potentially-harmful and cumulative long-term effects across all relevant spatial-temporal ranges considered. Equally, selection of suitable MCS approaches requires careful consideration …
Control, Cooperation And Participatory Rights In The Western And Central Pacific Ocean Tuna Fisheries, Quentin Hanich
Control, Cooperation And Participatory Rights In The Western And Central Pacific Ocean Tuna Fisheries, Quentin Hanich
Quentin Hanich
No abstract provided.
Monitoring, Control And Surveillance: Regional Issues And Needs. Background Paper For The Rpoa Mcs Workshop, Mary Ann Palma, Ben Tsamenyi, Quentin Hanich
Monitoring, Control And Surveillance: Regional Issues And Needs. Background Paper For The Rpoa Mcs Workshop, Mary Ann Palma, Ben Tsamenyi, Quentin Hanich
Quentin Hanich
No abstract provided.
The Solution To The Problem Of Outcome Luck: Why Harm Is Just As Punishable As The Wrongful Action That Causes It, Ken Levy
Ken Levy
No abstract provided.