FLP1Fetal Liver Phosphatase 1
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References in periodicals archive ?
In August 1998, the two trusts that were limited partners of FLP1 entered into a contract with the decedent to purchase limited partnership interests from the decedent for a cash down payment and a self-canceling installment note (SCIN).
The court determined, however, that there was an implied agreement that the decedent would continue to retain the right to use the stock that he transferred to FLP1 and FLP2.
In addition, the decedent gave his children the money to pay the interest on the FLP1 notes, so the court was not convinced that the decedent expected the trusts or his children to pay the notes for the purchase of the interests in FLP2.