One may transfer traded securities
to a partnership and then gift partnership interests and pay less gift tax then
if the securities were gifted outright due to allowable discounts for lack of
marketability and minority interests in the partnership...
By Joy S. MacIntyre , Morrison & Foerster LLP
In an earlier post we described
some of the tax benefits - and challenges - associated with donating corporate
securities to a family foundation or other private foundation. On the right facts, the donor...