Beth Rautiola publishes article on “Corporate Recapitalization”
Beth Rautiola wrote an article for “WealthCounsel Estate Planning Strategies” on the topic of “Corporate Recapitalization.”
Corporate recapitalization is the reorganization of a corporation’s capital structure. The capital structure includes stock ownership and the rights associated with each class or type of issued stock. For shareholders of a closely held business, recapitalization is a succession strategy. Recapitalization, also referred to as “reorganization,” is a division of rights associated with corporate stock. There are many ways to use a recapitalization. It is a valuable tool when combined with other strategies, such as gifting programs, structured sales, or an Intentionally Defective Grantor Trust (IDGT) … Read the full article.