Family Limited Partnerships (“FLPs”), which were once a great estate planning technique, have now become victim to Section 2036 assertions made by the IRS. Over the years, the IRS has struggled to find a means to combat abusive FLPs until the courts began to embrace Section 2036 as a weapon for them to use. Different courts, however, have maintained different rules and have now subjected both abusive and non-abusive FLPs to inclusion of their assets into their gross estates. This has shed light onto the main issue, that is, that Section 2036 is not the appropriate tool to combat abusive FLPs.

中文翻译：

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就像在枪战中带刀一样：为什么 IRC 第 2036 条不是打击虐待家庭有限合伙企业的正确武器

家庭有限合伙企业（“FLP”）曾经是一项出色的遗产规划技术，但现在却成为 IRS 第 2036 条主张的受害者。多年来，IRS 一直在努力寻找打击滥用 FLP 的方法，直到法院开始接受第 2036 条作为他们可以使用的武器。然而，不同的法院维持了不同的规则，现在将滥用和非滥用的 FLP 的资产纳入其总遗产中。这揭示了主要问题，即第 2036 条并不是打击滥用 FLP 的适当工具。