Consider Reviewing and Updating Previously Executed LLC
Agreements and Partnership Agreements
After the flurry of estate planning activity at the end of 2020,
particularly the transfer of entity interests, such as limited
partnerships and limited liability companies, we want to revisit
the issues raised by the Tax Court s decision in
Estate of
Powell v. Commissioner. In this decision, the Tax Court agreed
with the IRS that a donor s retention of certain powers over
distributions in a limited partnership agreement (including the
right to vote in favor of dissolution) were sufficient to make the
entirety of the limited partnership includable in the donor s
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You’ve decided which journal you want to submit your research to – now what? Catherine Farrell, Editorial Production Editor at Hindawi, takes us through the process from submission to publication.
Submitting to a publisher for the first time can be daunting if you’re not familiar with how they work. At Hindawi, all our journals follow a standardized, straightforward process from submission to publication, with help given to authors every step of the way.
Submission stage
All our journals follow a format-free submission process, making it quick and easy to submit your paper. You’ll select the journal you want to submit to, and review a pre-submission checklist; this will give you important information such as the Article Processing Charge for the journal, and a link to our Author Submission Guidelines. You are also free to submit your article to any public repository. Since all of our journals are open access,
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