Recapture Under the Family-Owned Business Deduction

Neil E. Harl

Staff General Research Papers Archive from Iowa State University, Department of Economics

Abstract: Contrary to widespread belief by practitioners, recapture of the family-owned business deduction benefits can occur on disposition of qualified family-owned business interests even though the interest is not included in the 50 percent test or property listed for the FOBD election. Chances for amendment are slim in light of the repeal provision (effective for deaths after 2003).

Date: 2002-09-01
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Published in Estate Tax Planning Advisor, September 2002, vol. 1 no. 8

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Persistent link: https://EconPapers.repec.org/RePEc:isu:genres:10094

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