Background – The Estate Freeze Transaction Fact Pattern In an estate freeze transaction involving one or more family corporations, certain common shares of such corporations are exchanged for fixed value preference shares that must be retractable and may be redeemable by the holder (“Preferred Shares”, as hereinafter further defined). The…
Estate Freezes & Avoiding Unintended Consolidation of Trusts Under s.104(2) of the ITA
By Tamar Silverbrook
closeAuthor: Tamar Silverbrook
Name: Tamar Silverbrook
Email: tsilverbrook@fasken.com
Site: https://www.fasken.com/en/tamar-silverbrook/#sort=%40fclientworksortdate75392%20descending
About: Tamar Silverbrook is an associate in the Trusts, Wills, Estates and Charities group at Fasken. Tamar’s practice is focused on domestic and international trusts, as well as wills and estate planning. Tamar works closely with clients and/or clients’ advisors to draft the appropriate documents to facilitate estate and business succession plans that fulfill clients’ unique objectives. This includes providing advice on probate planning, disability planning, charitable gifting, asset protection strategies, cross-border estates and tax issues, personal privacy, family law matters and the interpretation of trusts’ provisions and the corresponding scope of authority provided to trustees. Tamar also advises trustees in administrating a range of complex trust matters.See Authors Posts (6) • January 15, 2021 • 0 Comments
Email: tsilverbrook@fasken.com
Site: https://www.fasken.com/en/tamar-silverbrook/#sort=%40fclientworksortdate75392%20descending
About: Tamar Silverbrook is an associate in the Trusts, Wills, Estates and Charities group at Fasken. Tamar’s practice is focused on domestic and international trusts, as well as wills and estate planning. Tamar works closely with clients and/or clients’ advisors to draft the appropriate documents to facilitate estate and business succession plans that fulfill clients’ unique objectives. This includes providing advice on probate planning, disability planning, charitable gifting, asset protection strategies, cross-border estates and tax issues, personal privacy, family law matters and the interpretation of trusts’ provisions and the corresponding scope of authority provided to trustees. Tamar also advises trustees in administrating a range of complex trust matters.See Authors Posts (6) • January 15, 2021 • 0 Comments