What Is the Objective of an Estate Freeze

What is the objective of an estate freeze?

A) To freeze certain family members out of participation in a large estate.
B) To allow future appreciation in valuable assets to appreciate for the benefit of specific related parties.
C) To delay the transfer of income generating private company shares to minor children to avoid the tax on split income.
D) To allow a wealthy taxpayer to transfer valuable assets to the next generation without tax consequences.