There are several alternative techniques which can be employed to alleviate the income tax problems associated with the death of a partner. The sophisticated tax advisor will understand, however, that some of the suggested techniques may not be practical for all situations. The purpose of this article is to describe these planning techniques and to guide the tax advisor as to which technique is appropriate for his client.
"Death of a Partner: Pre and Post-Mortem Planning,"
Akron Tax Journal: Vol. 1
, Article 3.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol1/iss1/3