Location of Principal Office:
2100 Burnett Plaza
801 Cherry Street
Fort Worth, Texas 76102-6898

Noel C. Ice, Attorney At Law
Cantey & Hanger, L.L.P.
Board Certified, Estate Planning and Probate Law,
Texas Board of Legal Specialization, 1983.
PERSONAL BIO

(817) 877-2885 (Atty. Dir. Line)
(817) 877-6094 (Sec. Dir. Line)
(817) 877-2800 (C&H Receptionist)
(817) 877-2807 (FAX)

Last Update Wednesday, June 09, 2004 04:53 PM

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Subdirectories link to articles on Pensions, IRAs, Trusts, Probate, etc. There is a separate page for Forms

TrustsAndEstates.net

(To see what I am interested in when not earning a living, visit
www.philosophyforum.net )

The IRS has argued, occasionally with some success, that a gift is made when a business organization is formed or recapitalized, unless everyone receives identical interests or equal value for their contributions. This paper argues that the IRS and some of the cases are wrong, but suggests a way to avoid the problem altogether.

This memo attempts to exhaustively analyze all the cases, laws and other authorities, including ERISA Op Letter 2000-10A, that address the tax issues presented when an IRA invests in a family limited partnership.