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Valuation, Financing, Transaction, Merger, Acquisition, Divestiture, Fairness Opinion, Corporate Finance, Financial Advisor

Estate Purposes


Clients come to us for estate purposes to address the Fair Market Value of shares and assets in the following situations:


  • Estate Planning - Frequently utilize "estate freezes" to execute a family ownership succession. The following summarizing a typical structure for such a transaction:

    • Existing Shareholders (parents) exchange their common shares for newly created preferred shares whose redemption value will be based on the Fair Market Value of their existing common shares.  This effectively "freezes" the value of Existing Shareholders ownership interest in the event of a sale of the business and/or the death of an Existing Shareholder.

    • New Shareholders (children involved in the business) subscribe to a new class of common shares.  This effectively enables the growth in the value of the business to accrue to the New Shareholders.


  • Settlement of an Estate Purusant to Death - The executor and/or beneficiary of an estate requiring an assessment of fair market value in advance of settling an estate pursuant to the death of the shareholder of a business.


  • Trusts managing an Estate - The Income Tax Act (ITA) provides for a deemed disposition of all assets (including ownership interests in businesses) of a trust every 21 years (anniversary date) based on their Fair Market Value at the anniversary date. 


Click here for a PDF Version of our firm's experience for Estate purposes.


Contact us on a confidential no obligation basis to discuss your situation and how we may be able to assist you.


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