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Palm Springs Law Blog

Friday, September 29, 2023

The Benefits of Creating a Family Limited Partnership

The family-oriented community of Palm Springs is brimming with the entrepreneurial spirit, so it makes sense that many residents are interested in starting businesses. You may even be considering starting a family business. If so, the best way to go about it is often by creating a family limited partnership (FLP).

With a family business, it can be tempting to think that you and your family members can make your own informal agreement, but doing so can lead to financial, emotional, and familial disaster. A written agreement drafted by an experienced estate planning attorney can offer you and your family the security you need to protect your futures.

Here are the benefits you can expect when you create a family limited partnership.

What is a family limited partnership?

An FLP is a legal arrangement in which multiple family members contribute finances to starting a joint business project venture. Each family member owns a certain number of shares of the business and makes a profit relative to the number of shares they own.

Typically, the founding partners of an FLP are couples who are hoping to pass the FLP on to their progeny upon their passing. The purpose of an FLP is to protect family wealth, as well as to provide estate and income tax savings advantages.

An FLP is often the most tax-efficient way to pass generational wealth on to your children and other beneficiaries.

Benefits of FLPs

The benefits of FLPs can extend to tax breaks, wealth-building, and even family relations. They’re an effective tool for business succession planning and an essential component of high-net-worth individuals’ estate plans. Consider a few of the chief advantages of an FLP.

Asset Protection

The primary benefit of creating an FLP is asset protection. When finances or other assets are transferred into an FLP, they achieve airtight protection from potential creditors of each limited partner.

Of course, the FLP assets will often generate interest. This interest can be divided among family members in proportion to the amount of shares they own.

Gradual Transfer of Family Business Ownership

If you want to ensure the efficient transfer of your assets to future generations but are also worried about maintaining control of business operations, an FLP will have you covered.

An experienced FLP attorney can help you create a partnership that allows you to transfer ownership to the next generation while still conducting business operations and mentoring your children.

Going into business can be a challenge, especially when it comes to cash-flow issues. As the general partner of an FLP, you can use it as legal means to transfer assets to your beneficiaries before your passing — resulting in tax benefits — yet still maintain control of your assets.

Estate Tax Efficiency

Creating an FLP gives you the opportunity to transfer your assets into the partnership. This transfer of assets will allow for the overall reduction of your taxable estate, resulting in significant tax benefits for your beneficiaries.

You’ll also be able to use your annual gift tax exclusion to make ownership gifts to your beneficiaries, saving them from paying a gift tax on the transfer of interest.

Protect Your Family’s Future with an FLP Today

Starting a family business can be complicated. By creating an FLP, you can better protect the future of your business and your family.

To determine whether an FLP could be right for your business in Palm Springs, CA, consult with a knowledgeable estate planning attorney from Heritage Legal, PC. Our dedicated team can help you make a family limited partnership a solid part of your estate plan. Contact us to schedule a consultation today.


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