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| Author: | Diss, W.T. |
| Title: | Estate freeze transfers of a family business or farm |
| Journal: | Journal of Accountancy
1991 : NOV, p.83-88 |
| Index terms: | ACCOUNTING |
| Language: | eng |
| Abstract: | In 1990 the US Congress added Chapter 14 to the Internal Revenue Code to control abusive lifetime transfers of interests in family businesses or farms. Outright estate freeze transactions should not be undertaken until additional guidance is given by Congress or the IRS. Careful planning is still required to structure freeze transactions properly. |
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