The House Ways and Means Committee’s attempt to legislate family limited partnership (FLP) valuation discounts out of existence has failed. On Oct. 28, the tax writers of the $1.75 trillion Build Back ...

The Foundation for Liberty and Prosperity hails and congratulates its 14 scholars who topped or passed the 2025 bar ...

For much of the last decade, the Internal Revenue Service has engaged in a frontal assault on the use of family limited partnerships (FLPs) and other closely held entities for estate-planning purposes ...

MANILA, Philippines — Retired chief justice Artemio Panganiban, chairman of the Foundation for Liberty and Prosperity, has announced the launching of three FLP “excellence” education programs: “Esmel” ...

Anyone who's ever made stable cell lines knows that clones can vary wildly in terms of expression levels. Some express the transfected gene at high levels, some express at low levels, and some, for ...

Prior to her husband becoming president, I have already heard of her vaunted competence as a practicing lawyer and law professor. I was even more impressed when she dissolved her entrenched law firm ...