Closely Held Businesses in Estate Planning collects and organizes all the important statutory law, rules and regulations. This newly updated masterwork also presents complete and comprehensive coverage of the strategies and practices for protecting the value of the closely held business while limiting the tax burden on the owner's estate. Now you can turn to one well-organized and easy-to-use reference to find the current law and best practice guide lines. You'll develop a working understanding of how business entities may be utilized to take advantage of the new tax provisions including -- limited partnerships, limited companies, S Corporations, and C Corporations.