Probate & Property
One popular estate planning technique, particularly for owners of closely held businesses, has been the recapitalization of a business so that the previous business owner holds interests which tend to be stabilized or frozen over time (such as preferred stock or equivalent interest in a partnership) and other family members (typically those in younger generations or entities on their behalf) hold interests in the enterprise which tend to capture its future appreciation (such as common stock or equivalent interest in a partnership). These transactions are typically called "freezes."
Jonathan G. Blattmachr and Mitchell M. Gans,
Putting the Heat On Freezes, 2 Prob. & Prop. 12
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