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6 Fla. Tax Rev. 649 (2003-2005)
Family Limited Partnerships: Discounts, Options, and Disappearing Value

handle is hein.journals/ftaxr6 and id is 651 raw text is: FLORIDA TAX REVIEW VOLUME 6 2004 NUMBER 6 FAMILY LIMITED PARTNERSHIPS: DISCOUNTS, OPTIONS, AND DISAPPEARING VALUE Karen C. Burke* Grayson MP. McCouch* I. INTRODUCTION . ..................................... 650 II. DISAPPEARING VALUE ............................... 650 III. PARTNERSHIP DISCOUNTS AND OPTIONS ................. 655 A. Formation ................................. 655 B. Transfer of Interest ........................... 656 C. Purchase from Partnership ..................... 659 IV. PRESERVING VALUE ................................. 665 V. CONCLUSION ....................................... 670 ADDENDUM ......................................... 672 * Warren Distinguished Professor, University of San Diego School of Law. ** Professor, University of San Diego School of Law. The authors acknowledge generous research support from the University of San Diego School of Law. 649

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