The document outlines the Preferred Partnership Freeze (PPF) strategy offered by JPMorgan, which is designed for investors interested in enhanced wealth transfer opportunities using a Delaware Statutory Trust. The strategy aims to 'freeze' the value of assets in the senior generation's estate and shift excess appreciation to the junior generation without additional transfer tax. It involves dividing investments into Managing Units, Preferred Units, and Residual Units, with specific roles and benefits for each. The document details the structure, benefits, risks, and tax considerations of the PPF, comparing it to other strategies like FLP/LLC and GRAT.
documents/EFTA01145546.pdf
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