An “Estate Freeze” is a plan that locks in the current value of an asset, so that any future appreciation occurs in the hands of the younger generation. This normally results in a smaller taxable estate and lower estate taxes. The various techniques include:
- Grantor retained annuity trusts
- Qualified personal residence trusts
- Preferred stock recapitalizations
- Buy-sell agreements
- Charitable remainder trusts
- Charitable lead trusts
Choosing among these strategies is a complex process. Please call us if you are interested in learning more about freeze techniques or other advanced estate planning.