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Lisa，毕业于一所培养高级翻译以及跨文化事务专家的精英大学，专注翻译各种与私募股权与投资基金有关的法律文件。