Helping Families Preserve and Protect Assets and Values
F
Family attribution rules
Several tax rules under which stock or other interests owned by one family member are reated as owned by another family member.
Family corporation
A corporation in which one or more family members are stockholders, often receiving their stock by gifts from other stockholder/family members.
Family partnership
A partnership in which one or more partners receive their interests by gifts from other partners.
Funded life insurance trust
A life insurance trust that holds significant assets other than life insurance policies.
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Henry C Weatherby and Jeffrey S. Rivard are members of NAELA, the National Association of Elder Law Attorneys