Estate Planning and Rule 144 Holding Periods

13 August 21

One of the keys to a successful estate plan is the proper titling of assets. However, sometimes the retitling and transfer of assets can have unforeseen consequences. One such class of assets that deserves special attention are restricted securities. Generally, restricted securities are stock or other equity instruments that are not registered with the Securities and Exchange Commission (“SEC”) and can only be sold if there is an exemption...