Joan Jung, Michael Goldberg, Samantha Prasad and Matthew Getzler of the Minden Gross Tax group presented Implementing Estate Freezes, Part II: Variations of Freezes as part of the ExpertEdge Webinars by CCH.

The webinar highlights some of the topics found in CCH's "Implementing Estate Freezes", authored by David Louis of Minden Gross. More particularly, the second part of this webinar series will review the various forms that estate freezes can take, and how they can be undone. Cautionary guidance for common traps associated with such types of transactions will also be provided. More specifically, topics covered in Part II will include:

• Melts, thaws and gels
• Refreezes
• Reverse freezes
• Downstream Freezes
• Crystallization of Capital Gains Exemption
• Creditor-proofing
• Ability to extract assets