estate freeze

estate freeze. An estate-planning maneuver whereby an owner of a closely held business exchanges common stock for dividend-paying preferred stock and gives the common stock to his or her children, thus seeking to guarantee an income in retirement and to avoid estate tax on future appreciation in the business’s value.

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词条贡献者

资深译员Gilbert，国际知名法学院法律翻译专业，擅长翻译各类与复杂知识产权诉讼相关的法律文件。