Nigel has completed an estate freeze using section 86. He exchanged his common shares of ABC Corp for preferred shares of ABC Corp. The shares have an ACB and PUC of $500 and a FMV of $2,000,000. His youngest child, Devon, will own the common shares of ABC Corp in the future. Nigel wants to have guaranteed retirement income of $30,000 per year as he has no other source of income. Nigel also would like to have final say on all decisions the corporation makes for the foreseeable future. What 2 other attributes should the preferred shares have? Make sure at least 1 of those attributes you provide is specific.

Essentials Of Investments
11th Edition
ISBN:9781260013924
Author:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
Publisher:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
Chapter1: Investments: Background And Issues
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Nigel has completed an estate freeze using section 86. He exchanged his common shares of ABC Corp for preferred shares of ABC Corp. The shares have an ACB and PUC of $500 and a FMV of $2,000,000. His youngest child, Devon, will own the common shares of ABC Corp in the future. Nigel wants to have guaranteed retirement income of $30,000 per year as he has no other source of income. Nigel also would like to have final say on all decisions the corporation makes for the foreseeable future. What 2 other attributes should the preferred shares have? Make sure at least 1 of those attributes you provide is specific.
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