Estate freeze techniques are the specific transactional methods used to implement a freeze: preferred stock recapitalizations, installment sales to IDGTs, and GRATs. Each reallocates growth to junior equity or trusts while the senior generation retains a fixed claim. Selecting a technique depends on cash flow, valuation, interest-rate assumptions, and governance goals, often integrated with insurance for tax-liquidity needs.

Practitioners select between recapitalization, IDGT sales, or GRANTs based on cash flow, valuation discounts, and time horizon. Advisors model outcomes, document assumptions, and layer life insurance for liquidity if the senior generation dies before the plan completes.