Estate freeze planning lets you lock in the current value of an appreciating asset for gift-tax purposes while future growth passes to your heirs outside your estate. Common structures include preferred-to-common recapitalization, a grantor retained annuity trust (GRAT), or an installment sale to an intentionally defective grantor trust (IDGT). Each works differently, but the goal is the same: shift tomorrow’s appreciation to the next generation with little or no gift tax. These strategies work best before a liquidity event, when you expect significant growth.
We exist so you don’t have to worry about money. For more than 40 years, we’ve taken the sophisticated, time-tested approach that many ultra-high net worth individuals use to help manage their financial lives and made it accessible to more families.
