The New Anti-Freeze Law: A Meltdown for the Family Firm?
探讨了美国新反冻结法（第2036(c)条）对家族企业代际传承交易的税务影响，并指出了合规路径。
A new Section 2036(c), the antifreeze law, has been added to the Internal Revenue Code. This new law dramatically changes the tax consequences of many transactions intended to pass all or a portion of a family business on to the next generation. This article explores the mine field laid out by the anti-freeze law and charts a variety of safe passages.