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Tax Law Update

From David A. Handler, partner in the Chicago office of Kirkland & Ellis LLP, we have this report: Transfer restrictions in a family limited partnership agreement are disregarded In Estate of Sidney E. Smith III v. United States, No. 02-264 Erie (issued July 22), the U.S. District Court for the Western District of Pennsylvania under Internal Revenue Code Section 2703 disregarded transfer restrictions

From David A. Handler, partner in the Chicago office of Kirkland & Ellis LLP, we have this report:

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