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Terence，毕业于国内顶尖法学院，擅长翻译有关能源和自然资源领域的法律文件。