Estate Freezes and Refreezes are valuable tools for managing the tax liability that arises on a taxpayer’s death. When a significant negative change occurs in the value of the business it may be appropriate to consider a Refreeze.

We have co-authored  Finding Financial Security in Difficult Times – Freezes and Refreezes  with Fasken and PwC to explore the techniques and tools that taxpayers can use in developing and revising their estate plan.