%PDF-1.6
%
1 0 obj
<>
endobj
21 0 obj
<>stream
application/pdf
Thomas J. Handler
Family Limited Partnerships Are an Important Weapon in the Financial and Estate Planning Arsenal
Article
Income tax planning
asset preservation planning
estate planning
financial planning
family limited partnerships
tom handler
thomas j. handler
attorney
law firm
handler thayer
llp
chicago
illinois
HyperGEAR,Inc.
2009-10-29T13:10:11-05:00
2007-10-31T15:41:04-05:00
2009-10-29T13:10:11-05:00
HyperGEAR PDF Make Library
Income tax planning, asset preservation planning, estate planning, financial planning, family limited partnerships, tom handler, thomas j. handler, attorney, law firm, handler thayer, llp, chicago, illinois
uuid:b5fe3416-478c-4090-a3ca-8e7525b34883
uuid:140d9a54-d4a6-456f-bc2c-8e5f232f776f
endstream
endobj
4 0 obj
<>
endobj
3 0 obj
<>
endobj
6 0 obj
<>
endobj
12 0 obj
<>
endobj
13 0 obj
<>stream
q
583.68 0 0 768 0 0 cm
/Im0 Do
Q
endstream
endobj
14 0 obj
<>>>
endobj
15 0 obj
<>/Filter/CCITTFaxDecode/Height 3200/Length 128053/Name/Im0/Subtype/Image/Type/XObject/Width 2432>>stream
d-D)m3eQCӖ@4?O̹%"d|p5"ڸL&Kem'({ѝZ)h5"A r_|N:A>%GE"TD4H[﵇"rgLB8`\ψhy8GMޞǡJ2P3AL2CSRғxfeC I7$ahCPCh)8-0;"A\N(xAд-iox*.(C[Mok"q{S43\Ht0ʿި=7O%dzEm]^iAW8h$=|Nz}:&Uy@@53?ߧuwnz] O'kn7A'xkZӴ2wDjC
&uM3եOMW[k{[hZMMi"N;iE]oyݮ>Ӯ:ů?m?"
[8TIҕu"D萿^N
*WnV+j%7`S!DK`Crq:Ea}DGkw'Τ&Ho}}"(Dx3m0AaA
BM=O$=t]A>
?zxD/Ldm5uMCU?Jm-z/=Q}ҿ_-
]Q'!oZuصw4"P5-/"3_fk3l~t>?cEx"(?"
;ڦ y.ӯA}vӿ_OE{f}}לs?_WU_|{u8RA~WtxM_][`krv??3j|}5ȸk{B;~}Z^vKOK{iG~}?ӥ1OVkzV_"-=(XqM5__]5ml\kLCI^xzkBK{lpWOBxL&=]^֞Ց.W=GۃA]~:aØ{0@Oaa6e'LJ4].)VlVZպiG+bȵolDDDDD!e:Lej0A@ʒ k6{o[
]WV*[}DDDDDDD0Lpl)ZaZ{_bS_N?DDDD GAV&OOدK?P3W!}7N""ZڪݽIn[j{en{lM^ǻ_ev|V)CSFWYOeR8TeutPCJr8#FUPPgS8(Du
6"29#Z
-:DCЇ-4!8OE"J_
p5
Xk}/!G Vb"""""#C!/CP@LbOe (ZfW;ں""#L.dSP9Q\*aW ֓'"L<˹tҦnxDVk+kz܉:ImsR^#8Fc?њ#Ȑ\\3vB>$.yg& B %14@`H2o(е~N,&|*gOB!w|Zqiv\
蛿Br6DW&=0!ێRcNfJf]ޢwzEïMP
|S]
*yPt;кOO'n];}ɽ'OmwyvN/64
τ, ͿO3>߂#KIeT~t?OWoB]'tLv]u_m&9C_wW6JWKKNЍW0_XiX\m(]l?W+oA1w*}@]WKYakG>M?7٢ӿMw}g..??\/O_DAF~{iu|:OsvMBf|4KIu wzzZuc~_}Pt
_;;0lJ!c?a&o3ZZAW{V'U/حUu<R'kbaA0bntM2ԝ[Ai֯]ӆS'
邞aQ350'1P'L.vqlUW_kHDDDDEBAi+j
??ZDDD3qP0ɯa;Uw*Q#YP)9(s'Hd∈:`akx
m83f&l> L&r0@аU[
k%-4""
ABoICEGpDa8ߓO\^ӥKJ]GZ_XtI-/KkU-*O%U]uBKIE/_J=zRUתqHN.]P-%ZRֺ]kK]Ur5jYR*ikK믤%-2A&L
5}kP4T"%0TWWKӶͶ!߱rztUlzȯ^
H|,A-&vxO(T$VQi7Sꚮ g&&]Iu*aU#FC:W-1hiz#hѓўgl)EF
DDʚ_Hٙ~1hDzqLyyeX3IÂa0@i'#R:1!]fc'G* thCAa? i08`A4Pq&ph31
WlRɻ7EMޖHrVN'pZhˎDzڝAG5|t0+p(H'ף.J<]4A}'O_[yv@҆y9PDqMA A3AafDKOX!itt?
av֫d/҅k]wNXxqa5T4=9Gxi/S|_7e̜QpA*UJXD_}c4N?o:pgP/{ۥz<6kۯv Lτ_;uQU~ٞ+UO?t'Z\B55S&u刈+V>k|4_F~z_^}6&__[JUjjzD?65{%_qݭ~^ᥲ.XzlW{vCڇwSJU]5N{Qክa/~_Xa{%j,qn"Npݎ>J]}m?
\ 8@ІL ·
0DtpaS3P!t5l$XCZ @Dt8[$TCNX?c[FoЈe+DNDDDD0B"H@ωkj)6 wKDD`'kbSUA#
mCe:FMʓ+DBW(N`SK( NMuUЫ_'4ߝcvL*2'
Eh^ҼW%S m3?[ֱ~
>HC#p]E|)TGSTGD莜ה쑛d~7(ykix8CX;0`L>2yHE&`N۩P6j3fxаBO0
&
&ܷńX0KChpS`RA%6Mzo*AOkXTO1.4ozwt:M}mPqpa0?̈xڭUiD#po?m&_ZoWƛ[
k6KɏNFL!8gƵoUOuu X5a|]t_c=^'ޛO5t. yq`RqEBӻMYE.k}-_֟%7uuyzzJN?^M_鿗wN_~ٍ_g_Pz%֩DP'`°ω?/sod$UI_W_PK[NҴml/wI6/?~}pN6'-D|AЋxZ[zwAث
|Si,P8J˨Vz3y"wn_=_<
A7kuɗ;v8miScbV+ccCVy>545V??}oi4^i\S|unO]e~WiaT0O/ 0'mv{ߙjt_-}1을ᮃa+B NDDI58P&V8&A!ӲW!+W)T~]<~ͯ?iߢwUdnN5DDAhY|Јh0YP
kޔwM?)ɨ i2rSNCҵnZBeJ3#k\Zׯ(ԕ|!Da2:5ƴO|'r'3&C^9&fqgLϑӅt懚2;EU'(*O0N|!s, 0N4\fp0yoᦛXLE6FDd}tkTU\iAyq2CQlM4^ƚkqWL|kMoq;BGA˃c' EUt.kZP[#|&o&N2c)8U.>oDMRcqZgB
ZC38fO͙Zk=;k(7PdM=7#V>|'Kmz$TӴ-
4A yUYԜE[G2N5z(MLzi-koZ}/_䯵M2n~"p&Hz$>N4$I3lCA0SB@PZiƃ[+D&Ǯꅢx3PyH Do;}wzzOnW__M?QoZˊ.$\jl|qh˿Wh;G$=.:'[&`!`.A LXmaޕ뇵M鯿I^}v2ydoTm^O2v+C˼&Ҿ'aPv'hES8d8[τcO㨵`uVZVQwOqi/zW鶒W a=0.Gnz,}f_]~7֪JE-_xx=5_ؾ7mi/O'Ҫ&&T,&<=~tMIKiIA{,}ZuE(*~釪"pq7V]7minغnOLtM;}^K[_緭|$!ukm*j
ju/J~S2c(z.>S Z}^m>nA7Un__Ҧ?Hq]U[ۯzAzhw{`}}Two_Jǿ
;"qDat>_4 (>6kk/mm{IiG_Ɵux~?9on{ܷ~)=Ent߿wI7Rv*L?B_$8}GiJX{| mim^l;f[\]_L?o|G_f_T}n-W? +&9m5î#%*4LWpC3A8wg4ᘂ0)C(pC>GثX
w}/}o[k<,~[b8|!KQD!DGAgHba~Ƿ`?!]_4mZKR~*tk-k[_hDDD+`[ vQupئFxN i~}Ҿۭ}{ګ?'[e mDqDDDMeLL":
P`~F=ӨkmZƲo8w}LwC_:DDDDDDEVE{ aTWO{j
4_ w[k+t֩C,,/pt, 5Ah3jP(!!pSC 4>JoǬWЃT9 `("?kNiuðE{
oa5"DDDEL 3ki]˦bkYP1a"-ZT""""3X\8J"#.Bj(bмmu2;Z ѐVIYiU#SR.2&V*4
;.ƚ$뷮uRy>w٢s6W2Qu&xdLjgM0 UW VkgO7Z}wLC[91 eZ3k&D"::2':sѸЌЎgl8>s'TR>)D%0fxRp2DcD bfaQO `PX:(& 0@gR:3Oa3g[MBA8ւqiXXN/,wqkI fb0ԑxOzum-4Op
xB䇿hpR1&?7[nIv.WEۑuwa0!|Ggf&}F}yv+V;!('8}IM< +rWGwUzt]8o%[L'a< a2@B!as%
>mH#9#]_Ҽzxޝ[i6婣/=ICH4?|˳33'g>NfhggXDG_ug352_c{?o?_Au}/Vf'Se8˿Rc\=&8li5N/
|ZzHr~Lz-]P4!!p2;8!A͢::
tA@?®DR5S tA~ԝ'T_~Ny<.&B@?U߇_?~w] C' ioMޡ AN?v_qܕwM
}
zY:Ӻ_-U w~+c_Iqm\WG^]&ݒ}XM~$?߿&^Z]vE~ɎUCԷ^0|ia{o|+zK sNצ=LkK/_֯B-W=_B:䀮^yVU"hV_q%ڋ{?)SvA~]]G_ٝ+u}_JK4]-7mWدȱ_vM=4ӴO.a5M7]jՃ^wwg?]39p>{)o{N:4L
38)9T>$2+OPa5bŲ8I}_GW zMimkK~UZ)Ј"""%ԃ NWV/~0$z}$m7{zkDwDQ:!X@N|2|;U_|VƚpvnǺqXPVӏHNWTU/oZ\DDDDDDDHiBIS+awƷq|UZ{ݥqm'
i{aWKSA1kvXi_0U0RPM-Tݴwka;thx4 mX!Dh"2B"""-2
N;
q/&n߸+Afk߿"8""""""""""""",BgPa{#rn~MA^8pa}WI1P؆QR3L]|>d((pTڦ"""#
"3\ģh|)ݢ: gD C,&BAеTEخkyC%q%HP'ݭS0&dx
xM>%[b>PW|z32Z#hD83$JY:#IiovԒ<軰Ah>`
XB{ªi*A gxL"B$ȅKޫ_nʯA응kw5
BOUhpWޓOi;acE;1r>yH(gD:ש1m)oavMnI'ywI'z
i8anIm 蝭z
( Ä fa3l}fij 3nMmD;}===^нWߠ}'aкOOZ%ytT-8!h4-pCvUwߒ}Wk0ojNOHeB&Hz.4dtG4fXKD2CHir
*_]E~7
(~^?ÓRBܽ7_&_N㮪
uzT!hд
-7[XӨ4,'f h&h3H{Q%z_~ԽCi{wߧR.4Mv
`R8t3[`"cMHX)1跢CHzka29'D {Pߤc}Kk7^QߊT:%~'[%tz'j} 켾=My!> `Hwka?'e=U{OlWw_ZWZ{^ozzIB}=Wޮnjn8ha<GW?GJ+ 5f{?=U7[]ZKW⢸5TiCM'V[aS[B&u:3~io}.ﰵO<7Kߓl-}]7L}ڽ?Խ_wC7˟?wz*y<ᦺm|0lKl%Ta-a|4L_o3ºஐt}&JN=X8bcbd~nlWz`k֫蛾'O8[9@W7CՍ>ᴟ}m;
iiup^w'kڿ~{A?zlWU^ozjNզK&%C[aWj>ڻN銆^/קٟ-guZ4s?^/Mg}]%~`d&'RL(AK`B"2ǃ5e8U^r+_UuV$2_wO;N^w
ߺiC9P-""""" [GI]OvN-vwmIV[ӿon{b:."""B~wP&8
HpzٸP+ث#_i7pz[J Gk߯눈ن/LI!m~§vձPӑ!M~
;b}*zO?xaB_t*!j7Ok[+LnvZw
~k^R^%0P@4>XUOVo0a;
M2P[{ a;oA_ojU^"""""#"""""""",3"" )))a;7&ӧkJP͔WqhDE)V$'7j⽎Nu!-TTDePNmSH*H3"4QC0. gV@;5Dj*[VvB4GjwN`lPL&a2$̋x]5]Ut {3eьD~;uK$Z3SMɰ)2#5F- }pc;dTgR'%!L5MAg`\W_7aj꺦T5-ˏ;Hyfc'C4>!3#43lD'ȐΨ!wlr[_زکˣ NCM{J&a hXXq`C3h!f`CF4dzozW6v̖hZh["ݢ{
\4M-o .(`4q``P@yE$iFfjBA7B 漻K"]^e];c
̆̌dh.K戎:8fg4 D|fq=Z\:o6=.o㾿_M+_M.֗4;_Ǵ+=NiK} A0va0vke][XAp!*aBi3\33@g^Z
/چPaHbG.k+C0]%&2uV,'蛿(ƟI#ӎ4І!:G/?HoaWv:H;'t\6wxHI]}+' \eކNגzE8z'a߿_O8פյo^̃'h0A9uͧaЈ`tQ_Qiz]?F'Wijտ֝߯iDDDDDDDDDDDDEʙ+M4'f0^d췾wII}b#v0_m=v+5o]w}{""""""""""!j6[`. WkSMpӎ-ئEzn}ֿ}fi/Eaؤv®7k!= D4ػ^/o٢U iCN|4¦;A_AOQivSB.*"˥XSZt,0CL0I
w"i6b[V*{Ј""2{eka27&8)ק^l%DDA`A5_9L) b"":`L+X3a{XqjY}yV)\C!ܙ3k]N9nRfn2JTK!IhSBdNr_{k;tG|0VS56jgib;:jOڨB-kڨL&&Luu
^ֽ.53엡|&J٠DvN8F8)C1f83ap!LvuD5O.JJ>˳ȴ<Ă3fGfUMB-5AL&
eh3♑yԈ:0΄kJW$TAȟN-PC=D({scoDr.*K.RcڋOT `L'G8t39+i;uk!w;ZDDzS&SaT=I>p:A:'ڄ% Aړ.H7@OBha4(Ai8;0pw]InFz
MwݻoB]V6oPݓ̼H:DiDwNҰQuO{[BOO|t1}cQW/O]K<^Zw;A`8ޏ簥\wD?(Y738ٚfFl&jȌ=flߚ3R_Ǧ^|uBu+z_[V MiW7,aB-P0@ ``hf¢rX$4 BPgQlEu=lGHD`aܽ?.7Nn/iZܘY=¦0D+67fq#?WLkjᇂ&=/OnT^0u;͔_dw(>wEy;~H&l4/rXJVwzNBBJ̜jDwoIv_oT"q][ޯmzߧݡWzIڅNW^ ×jO˻},X@:3f\6
v7{]~n]?J {_/Pۮ:~}5MS^5ٞo_抯aNIk~A~iSqauߑ^v'ViֆFdwix` L`;]-GoӭG__M?}5DDDDDDEcfDAe<0AS08a2xUb^v]Wdu40J[`~W]Wq?fo"""""4"""#m
/aZ|Z{!|CN>O[otl%.h'K!(i[vkqզ65´)X46;;~go2R_wNh?ia0veڠi]S\ij{Wv#
ZB"""""I4B""",!b(p&b,hC8GLǰ~]t5b"""""#
$b&'h5Wtm{ DDDDjvqdm%DDDEM{Wai)G]HB&&nZDGN4(-u,fo삲~y{Pqܾjh%ӮѐQxv,ګێnkbʜi(#K_XZk `[Γ)e6hY'CpjA
gds6qApa4,$!é.]BUUOZi#<4eNR0uԮ>Y٧KL
PCTi0ɿnkv..rz.,7.-EP xadq
p"yf^h{MW d/4T'-.!."pH=<4[6ۮ'w۠'H:Oˊ%Qc{#/uz[o owIzUKt}ZWwAt͔xDwi$]['&;D;֓j;[ZU>ߦ1}~zެWwm/m\Za!y4Byy>gPSXL <tNdq#M N4
':v#Rc菚":4I~#".>`}w{[y'7(z'?.8"zEÚ]-D.((r NUc4iihA3ѶuF/uEƴ\_aKnP]z^/Mro''WKw\BoRx&]\8)wj(Bfjc^?
ݷޓ7ZU¡u꿿o^_m=kۤE]Ax pi0<3R/7pfz??
^M=--]-=m~=_pnYD"'if#_iٞ{Zv^qm_{OzwAzaB˂]X?Gq
_WPLdаwOW>O497o_[?hW8't6+
۹iБŃ1O]EbXzT읧v5aOحt쎖B9Sb+㰜z1_߮nJ_?0aR(obUN[N֢v**Fv!4aOWoVz}V>.7;')_zZm6Dv8űnz:i2vU&=
{AݰkvS
(``kjWNpzp.?~NaMOy{WL&Og@#Q5"""""`"
N: A)Nئ*bj._z{o^[jVyvgW_ii]ҽTBkf ;`MN""82q2N0M2NiL/յޗk~a~suwt]_c_VDDDE9[h a2v/_UtniZ!_P7/1]݄Mo}^JC*;Mib*LS}w5c}+ZanڅqǶb؎/}EF%wnEnX*JWO >.L.odc]rPN55!QCbXiuV0A[
Â#S=
~e:ehR
05#aI`MPYP8A M z
ڃ$DDDDDDDq\0)P;N)(܆-]kkE!t""""&"}Sl_z(Z`
⨮ERxDDOar8^oJDDFyU"+.MiINgۙ-2\v&*gb%`&E%R3H2:>D"j*aBL+/GO6X":h4hOi">,~|^q'i]Qj[oRɝSHV+&Aea3\}LWzH]ȕځj3FyզI]%њ#C(G~3 0N-0N`4pF٣@Cq"
z/4_sȆypI!`4i?!l1i\& ,!h&xcR1C3_-$N9? ݢNŖ A.2c<MhuDxMqC\>`DŽdt
x) ٌX)?iNXAš8s^F=ঽWGzMA'}MeHAv!ҧqaO
8=~25p.+.'}*oiWתڭ/@qxoeoDtLxDc/*=^W,]hxUVMqI֯;Ipi'iMgق8Piˣf#Ȏz!)n3385聣
:>"~^!xÒC^i5~m?]0C AZhja0\Sˑ@A ,P0Ap͐BL ad$p_pC_ڠ^I_mC?bb_IP7o!蛹qI
=.M6aڋM88]{hi9 `A&hEBpuɌ/O&?}WoaW*OznJú;̝yu]wZ 7H]ywv#' &CAN)15uׯZ~{'EU|ҷWUۭz{~Յ%K]py{G)p
33ǿҽN}U~:_߄t/[zzm7n}N'pSh05
NqZ~K7yogyz]']_ބBWW;\r\+x'׳>[_Z_WڵonoO /,?E~!Uzwz5qצ{_=3ߵ<%|/l?k{_t Eۗ}]n+Sӵ^[Ս=nWm6oﶖ}>7_oZ&?OޫUMޞq^j]ŧx)w MEèŭ+mᄟI}]-ߤ7L~xD'|q߃ۄxaom+[Ot{
-:Aȣ6Y{as:3zfi?_a3/sEz߂_za
d5 :`PDrz&PbNidQ"Mm1Iqa
M=b)ZoK>=G;Na\NЈ""""""""" Nt&P¤5*kb-^[W^Wտtߵ~/:B"""""#B"""8CSBh23A0D~O^?Ua90զIom7Q/PA>vA"ӑ_qLRwv!M׃ﺽ'zA0RpkVip}5wLZq)8"ئ}~}D(p'eU>8go2x ZaudSZR7]N!+E_#tZ