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

译员Clara，毕业于国内知名法学院，擅长翻译有关建筑领域的法律文件。