FLPs Vs. RMAs

David A. Handler and David Sennett's May article, Avoid FLPs: Try restricted management accounts instead drew a response from another frequent Trusts & Estates writer and respected estate-planning lawyer. Owen G. Fiore made so many excellent points that T&E offered him and Handler the chance to hash out their differences on restricted management accounts in public. Handler advocates RMAs as a lower-risk

David A. Handler and David Sennett's May article, “Avoid FLPs: Try restricted management accounts instead” drew a response from another frequent Trusts & Estates writer and respected estate-planning lawyer. Owen G. Fiore made so many excellent points that T&E offered him and Handler the chance to hash out their differences on restricted management accounts in public. Handler advocates RMAs as a lower-risk alternative to FLPs, but still recommends FLPs and LLCs in certain

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