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family limited partnership |
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family limited partnership (FLP) A special type of limited partnership recognized by some states as an estate planning tool. A donor establishes a family limited partnership and then transfers into it property expected to appreciate in value over the years. The donor then makes gifts of small percentages of the partnership to children or other family members. The gifts are small enough to escape gift taxes and may be doubled if the donor makes the first gift to the spouse, and then each of them makes gifts each year.As the property grows in value,the appreciation belongs to the person receiving the gifted shares and so is not in the donor's estate at death. Want to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit the webmaster's page for free fun content. |
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NextEra Energy Resources, a unit of FLP posted a higher net income of $183 million while the Florida Power & Light unit's net income dropped by $4 million, the company said today. The 28-year-old will bring an infusion of experience and quality to a bowling attack which went round the park in the Bears FLP opener against Somerset who handed out an eight wicket trouncing. The 28-year-old will bring an infusion of experience and quality to a bowling attack which went round the park in the Bears FLP opener against Somerset who handed out an eight wicket trouncing. |
Flp |
Floyd County, Georgia Floyd County, IA Floyd County, IN Floyd County, Indiana Floyd County, Iowa Floyd County, Kentucky Floyd County, KY Floyd County, Texas Floyd County, TX Floyd County, VA Floyd County, Virginia Floyd Lamb Park at Tule Springs Floyd Lamb State Park Floyd Lamb State Park Floyd Parton Floyd Rose Floyd T. Binns Middle School Floyd, Carlisle Floyd, John Buchanan Floyd, William Floyd-Warshall Algorithm Floydia praealata Floyte Floz Floz Floz Floz. Floz. Floz. Flp FLP1FLPA FLPAC FLPAG FLPB FLPC FLPCC FLPD FLPF FLPG FLPH Flphg FLPI FLPIS FLPL FLPL FLPLD FLPLP FLPM FLPMA FLPOI FLPP FLPPS FLPR FLPRS | ||||||||
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