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Friday, December 2, 2011

Gerzog: FLP Loss, But Crummey Win

Tax AnalystsWendy Gerzog (Baltimore), FLP Loss, But Crummey Win, 133 Tax Notes 1139 (Nov. 28, 2011): 

In [Estate of Turner v. Commissioner, T.C. Memo. 2011-209 (Aug. 30, 2011)], the Tax Court determined that § 2036 applied to the decedent’s transfers of assets to his family limited partnership but that the insurance premiums he paid indirectly to his insurance trust qualified for the annual exclusion.

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