5
Feb
Estate Freezes: What, Why, When and How
Lawyers who advise owners of closely-held corporations will be asked to assist in implementation of a share value freeze for a client from time to time. The term "estate freeze" is often applied to this type of corporate reorganization, even though it may be undertaken for reasons not involving estate planning. This paper explores the basic questions surrounding estate freezes and comments on some of the important legal, planning and tax considerations to keep in mind when embarking on such a project.
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