IRS Estate Freeze Rules: Implications for Family Business Succession Planning
研究了美国国税局遗产冻结规则对家族企业继任规划的影响，分析了估值规则、信托转移、买卖协议等税务影响，为家族企业规划提供建议。
This article examines the estate freeze rules of the Internal Revenue Service with respect to their implications for family business succession planning. Specifically, the tax impact of the valuation rules for transfers of certain interests, transfers in trust, buy-sell agreements, and lapsing rights are all reviewed in order to provide recommendations for family business planning.