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

专业法律翻译郭敏，毕业于欧洲顶尖的高级翻译学院，专注翻译各类与复杂保险交易有关的法律文件。