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Liquidating distributions may be accompanied by other retirement payments that do not represent consideration for the withdrawing partner's interest in partnership property, and may be deferred compensation, or other claims against past or future partnership income. Distribution of Property Subject to a 743(b) Basis Adjustment D. ...

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More than 30 percent don’t even know where to begin and nearly 30 percent say they find it too stressful (think back to those sweaty palms and awkward conversations.) For more than 40 percent of respondents, other priorities are simply more important, and nearly one-quarter say it’s just too difficult to date when you’re 50-plus....