The document outlines the Preferred Partnership Freeze (PPF), an investment strategy by J.P. Morgan for enhanced wealth transfer using a Delaware Statutory Trust. It details the structure, benefits, and risks of the PPF, including tax implications and estate planning strategies. The strategy aims to freeze asset values for estate tax purposes and shift excess appreciation to the junior generation without additional transfer tax. It includes a breakdown of unit types, investment structure, and potential financial outcomes.
documents/EFTA01156971.pdf
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