This webinar will cover the basics of an estate freeze for owners of small businesses. While an “estate freeze” is considered to be a “silver lining” for small businesses during the pandemic, it will continue to be useful in the future. The webinar will explain the rules for implementing an estate freeze using the provisions of sections 85, 86, and 51, along with some Tips and possible Traps. There will be simple examples to illustrate the differences between the tax-deferred provisions. Finally, there will be a brief discussion of ways to alter an estate freeze.