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

译者Carl，知名法学院保险学专业，擅长翻译各种与保险理赔追索相关的法律文件。