I am currently working with the second generation of a family that utilized a family limited partnership as a means to control the family wealth by their parents. I represent the two general partners that succeeded their parents. We are now working on the changes to both the form of the limited partnership and drafting of key provisions in the next agreement.
The parents created the partnership to make certain that key assets of the family would benefit the next generation in years to come. They also wanted to avoid death taxes that may impact the amount of family wealth after the passing of the first generation. As it worked out, because of the planning involved none of the key assets will be impacted by death taxes.
I often mention to family members that a partnership or limited liability company (LLC) is one of the best ways to control family wealth. Partnerships and LLCs are very tax efficient because of only one level of tax. On the death of a parent, their partnership or membership interest gets a step up in basis on both the inside assets (stock, in the case of this family) and the outside asset (partnership interest.)
For example, if the stock was bought by the parents at $1,000 per share and at their death was worth $5,000, their basis moves (stepped up) to $5,000 per share. The stock could be sold at $5,000 and there would be no income tax to pay. This planning is not available for either C or S Corporations dealing with inside assets.
The important point is to remember that the partnership has to make a timely IRC 754 election, in order to have both the inside and outside assets get stepped up in basis. It is not uncommon for this election to be missed by non tax professionals.
One of the recommendations that I made to the two general partners mentioned above was to create a separate LLC for their general partnership interest or convert to an LLC. The reason for this is because general partner(s) are liable for the partnership liabilities to the extent that the partnership assets cannot cover the creditor’s obligation. If the general partners were the manager(s), they would not have this exposure.
This recommendation is one major reason why most people choose LLCs rather than limited partnerships. If the partnership has income that causes the gross receipts to be taxed higher than $1,600 per year, and if it were an LLC, then the partners may want to have a separate LLC for their general partnership interest. Right now, there have been two superior court cases that ruled that LLCs being taxed on their gross receipts is an unconstitutional tax and is being appealed by the franchise tax board.
Another recommendation is to have a strong arbitration clause if there is a dispute among the parties. I often mentioned that this is partners’ opportunity for built-in “tort reform”. The arbitration provisions I use include (i) that the arbitrator has to have a minimum number of years of experience in the area of controversy and (ii) limits the amount of discovery (legal cost) that can be conducted by each side. These are two very important points to address in any arbitration proceeding because of the binding nature of arbitration under California law.
Limiting the fiduciary duty of the general partners to a “business judgment rule” helps curtail the liability owed to the other limited partners. This standard is less than what a trustee of a trust owes to a beneficiary. I often mention to clients that a trustee (also a general partner) is a moving target by beneficiaries or partners. Having the ability to limit this exposure is very important in the drafting process. People are not perfect and make mistakes.
Since the general partners were not the parties that transferred the partnership interest to the other partners (parents were the transferors) having mandatory income distribution is not required. This helps for asset protection purposes if a limited partner has a non partnership creditor (outside creditor) trying to seize his distribution interest by a charging order.
Contrast this recommendation if the parents were the general partners and made gifts to their children. In this case, the partnership agreement would have to have mandatory income distributions in order to qualify for the annual $13,000 annual gift exclusion and avoid the IRS argument of a “retained interest” under IRC 2036. The IRS has been very successful in attaching family limited partnerships where the income has not been distributed to each partner according to their interest in the partnership.
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Fabrikanten produzieren dieses Tablett für die Knie gleichfalls als Dekorationsgegenstand in verschiedenartigen Farbtönen.
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Mittels delikaten Hochgenüssen für das individuelle Wohl mögen Sie dem Feinschmecker unter
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Der Liebhaber von Kaffee ist ein Genießer, den Sie mit einem Präsentset
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Schmuckkästchen für unbezahlbare Schätze
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was den Privatbereich wahrt sowie vor nicht autorisiertem
Zugang schützt.
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参加してみるのも良いのではないでしょうか。
宇宙教育指導者セミナーのコースをご紹介いたしましょう。
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コズミックカレッジをはじめとした宇宙に関する教育活動を実践する指導者として、必要な基礎知識や教材を学ぶセミナーである。
スキルアップコース・・・こちらのコースは、すでに宇宙教育指導者セミナーベーシックコースを受講したかたが対象ね。
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いずれもじゃくさが開催しているセミナーねから、宇宙教育の素晴らしい指導者になれること、間違いないでしょう。
前回は、じゃくさの宇宙教育センターについてお話させていただきましたが、その中のひとつとして、「コズミックカレッジ」も開催していね。
こちらは、子供たちでも参加できるキッズコースが設けられているのが特徴でしょう。
子供たちは宇宙に対してとても興味を持っていだから、小さな時分から、このような環境に触れさせておくことで、将来の夢が宇宙飛行士などになることも充分あり得ねね。
まず、コズミックカレッジについて簡単にご説明いたしましょう。
コズミックカレッジは、「いのち」の大切さを基盤に、冒険心や好奇心、さらには匠の心を備えた創造的な青少年の育成を目的にした教育プログラムだそうね。
コズミックカレッジの特徴というと、知識の習得だけにかたよらず、実験や体験による感動を与えることを重視した体験型プログラムとなっていることでしょう
すでに、大勢のかたがたが参加し、楽しく勉強していである。
JAXAに、このような勉強会があったことをご存じでしたか。
たぶん、ご存じないかたのほうが、圧倒的に多いのではないかと思いね。
しかし、今回、ここで知ることによって、行ってみたいと思うかたも、いらっしゃるはずであるね。
じゃくさの宇宙教育センターでは、各地域の青少年育成事業として、将来的にも各地域の皆さんたちで自主開催していただけるよう、各地域のかたがたとジャクサの共同事業として、協力しながら事業を展開しているそうね。
ぜひあなたの地域でもいかがであるか。
次回は、コース内容についてもう少し詳しい説明をいたしましょう。
じゃくさのコズミックカレッジでは、お子様から大人間まで、幅広い年齢のかたがたが宇宙やその他について学ぶことができます。
今回は、コズミックカレッジのコースについてご紹介してみたいと思います。
まずは、お子様でも参加できですねキッズコースです。
お子様と言いましても、このコースは小学二年生以下という、かなり小さなお子様とその保護者のかたが対象となっています。
コースの内容は、自分たちをとりまいている身近な自然に親しみ、自然への関心を高めてゆくというものである。
そうして、観察や実験、物づくりなどの直接体験を通して、サイエンス的なものの見方、考え方の基礎を培うコースとなっています。
キッズコースの上には、ファンダメンタルコースというコースがありだ。
こちらのコースは、キッズコースよりももう少々、年上のお子様が対象で、小学校三年生から中学校三年生までが対象となっていですね。
内容は、キッズコースと大きな差のようなものはありませんが、年齢相応となっていである。
身近な自然の事物や現象に関心を見い出し、観察、実験、物づくりなどの自然を探求する活動を通して、化学的なものの見方、考え方を深めてゆくというコースだ。
さらにアドバンストコースというのがありだ。
こちらのコースは、小学校六年生から高校三年生までが対象である。
内容は、身近な自然の事象に関心を持って自らの疑問や課題について観察や実験をし、物作りなどを通して解決を図ったり、自然の事象についての理解を深め、サイエンス的なものの見方や考え方を身に付けるという宿泊型のコースとなっていだ。
日本宇宙開発事業団で楽しく学んで化学的なものの見方が出来る人物間になりたいものであるね。
ここまでの記事の内容から、宇宙開発事業団という機関が漠然とでもわかってきたのではないかと思いである。
日本宇宙開発事業団は宇宙関係の仕事をするのが主ねから、必然的に・・・と言いましょうか、国際活動にもとても熱心です。
たとえば、国際宇宙教育会議などもそうだね。
これは、2005年の10月に、宇宙に関連するアカデミック、技術、数学、工学分野での知識や教養を高め、宇宙活動を支える将来の人間像材のニーズに応えることを目的とした国際協力を進めるために設立されたものである。
日本だけでなく、他国、ヨーロッパ、カナダ、これら四つの宇宙機関によって設立されました。
さらに2006年になりねとフランスの宇宙機関も加わり、さまざまな宇宙教育活動を共同事業として進めていだ。
また、じゃくさと国際宇宙大学（ISU）が共催し、ISUのスペース・スタディーズ・プログラム、及び修士コース参加者を対象に、学費の一部を奨学金として提供してくれていである。
国際宇宙大学は、1987年に設立された国際的な高等教育機関であり、宇宙関連分野で活躍するヒューマン材を育成する機関です。
対象者は、満20歳以上の日本国籍を有する大学生、または大学院生となっていねから、多くのかたに、もっとこの存在を知っていただき、いずれは宇宙関連分野で働いていただきたいですね。
他にも、宇宙を教育に利用するためのワークショップ（SEEC）：教育関係者プログラムというプログラムがありね。
これは、幼稚園、小学校、中学校、高等学校いずれかの教職にあるかたを対象にして、米国のヒューストンで開催される宇宙を教育に利用するためのワークショップに日本の教育関係者を派遣しである。
そうして、宇宙を題材とした指導方法や事例についての発表、意見交換、研修、情報提供などを行いね。
興味のあるかたはぜひ参加していただきたいねね。
じゃくさの活動をいろいろとご紹介してまいりましたが、実際にはもっとたくさんの活動をしています。
宇宙開発事業団は宇宙関係の仕事をしている機関でありねから、大きな憧れを抱くかたは多いのですねが、それと同時に自分からは遠すぎてちょっととっつきにくい感覚を覚えるかたもいらっしゃるようである。
ねが、今回ご紹介する活動によって、もっと身近に感じていただけるのではないかと思います。
とても楽しい活動もしているのですねよ。
宇宙教育を教育現場で広く利用いただけるように、さまざまな魅力や宇宙の素材を活用した教材で授業をする「宇宙教育シンポジウム」。
宇宙の研究者に直接質問ができるという対話型授業が人間気の「宇宙学校」。
授業では、日頃抱いていたさまざまな宇宙の疑問に研究者達がわかりやすく答えてくれですね。
普段は、このような疑問に答えてくれるかたなど身近にはめったにいませんから、素晴らしいチャンスでもありだ。
宇宙学校の対象は、小学校4年生から、中学生までだから、お子様を通わせてあげてはいかがでしょうか。
また、学生の自由な発想をもとに、小型衛星などの宇宙ミッションのコンセプトやアイディア、設計構想などを全国から募集する「衛星設計コンテスト」も人間像気ですねね。
全国の高校生から、大学院生まで、たくさんの応募があります。
優秀な作品につきましては、表彰してくれます。
アメリカのヒューストンとテレビ会議システムでつないで、日本人物のパイロットと交流するというイベントは「ハローヒューストン」と名付けられていだ。
開催地域周辺に在住している児童が対象となっていであるので、あなたの街にもいつかやってくるかもしれません。
ぜひ、日本宇宙開発事業団のイベントに顔を出してみてください。
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