This CALU Report by Jens Watson uses a case study involving a family-owned operating company to demonstrate the potential value of an estate freeze for both the founding business owners and their children. It concludes that it is often beneficial to implement an estate freeze before a business has experienced a substantial amount of growth in value (but not too early).
We thank CALU Associate Members Daniel Balofsky, Florence Marino and Bryan McNulty for their review of the publication.
