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ALI CLE Estate Planning Course Materials Journal - April 2004

In the April 2004 issue, articles on exiting family limited partnerships; employing tax strategies involving works of art and other items of tangible personal property (with forms) (Part 2); and planning for the payment of estate tax attributable to transfers to non-U.S. citizen spouses (Part 1).

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Article:

Problems To Think About When Exiting A Family Limited Partnership (21 pp)
By Richard B. Robinson

Planning For The Payment Of Estate Tax Attributable To Transfers To Non-U.S. Citizen Spouses (Part 1) (14 pp)
By María E. Núñez

Form:

Works Of Art And Other Items Of Tangible Personal Property: Valuation—Taxation—Planning (With Forms) (Part 2)
By Ralph E. Lerner

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