r assets to all Unit holders or a pro-rata redemption of the Residual Units. Distributions: General Under the Sample Freeze Agreement, a holder of Managing Units receives 1% of all distributions made by the Freeze Entity. The remaining distributions are made to the holders of Preferred Units and Residual Uni

nticipated appreciation in a tax-efficient manner while retaining a large portion of the investment and a fixed return • Investment is divided into Managing Units, Preferred Units and Residual Units • Preferred Units represent majority of initial asset value and carry a fixed (cumulative, non-compounding) rate