: Certain Estate Tax Relief Act of 2009 140
XIII. Checklists to Avoid Section ... family limited
partnership.
8. On January 9, 2009, the House of Representatives issued
H.R
.
436
, which
is known as the Certain Estate Tax Relief ... appeals settlement guidelines for FLPs. The last exhibit is a copy of
H.R
.
436
,
which is the House of Representatives Bill dealing with valuation discounts.
II. THE STATUTE