The New Anti-Freeze Law: A Meltdown for the Family Firm?
- 1 June 1989
- journal article
- Published by SAGE Publications in Family Business Review
- Vol. 2 (2) , 153-172
- https://doi.org/10.1111/j.1741-6248.1989.00153.x
Abstract
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.Keywords
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