The House Ways and Means Committee’s attempt to legislate family limited partnership (FLP) valuation discounts out of existence has failed. On Oct. 28, the tax writers of the $1.75 trillion Build Back ...
We present the Flp-nick system, which allows introduction of a protein-bound nick at a single genomic site in Saccharomyces cerevisiae and thus mimics a stabilized topoisomerase I–DNA cleavage complex ...
Family limited partnerships (FLPs) and family limited liability companies (LLCs) have been a mainstay of estate and related planning for decades. FLPs and LLCs (collectively, FLPs) could have been ...
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