[Verse 1] Margaret owns her growing enterprise worth five million today But death tax looms like hungry wolves, could steal her wealth away Her daughter waits to take the helm, but growth means bigger bills Estate freeze locks the current worth, caps what the taxman kills [Chorus] Freeze the value, shift the bloom Preferred shares for you, common for your crew F-P-C spells the way Fixed, Participating, Convertible shares today Hold control while growth flies free To the hands of family [Verse 2] She swaps her common stock for preferred, crystallizing worth Fixed dividend secures her cash, no more appreciation birth The common shares with voting stripped go to her daughter's trust All future gains accumulate there, while Mom retains robust control [Chorus] Freeze the value, shift the bloom Preferred shares for you, common for your crew F-P-C spells the way Fixed, Participating, Convertible shares today Hold control while growth flies free To the hands of family [Bridge] Attribution rules lurk like shadows, watch the kiddie tax Price discount for minority stakes, valuation hacks Rollback provisions bite hard if you play the rules too loose Section 86 rollover keeps the taxman from abuse [Verse 3] Ten years pass, the company soars to fifteen million strong Margaret's preferred stays frozen at five, her daughter reaps what's grown Estate tax calculated on the locked-in price alone While ten million dollars transferred clean, no levy from the throne [Chorus] Freeze the value, shift the bloom Preferred shares for you, common for your crew F-P-C spells the way Fixed, Participating, Convertible shares today Hold control while growth flies free To the hands of family [Outro] When succession planning calls your name Estate freeze tames the tax game Freeze today, tomorrow's gains escape the grave
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