All I can do is assess the value from Manchester United perspective. Whatever Chelsea do, they may have a different criteria, and different financial assets. ↗
Life is constantly providing us with new funds, new resources, even when we are reduced to immobility. In life's ledger there is no such thing as frozen assets. ↗
The death tax causes one-third of all family-owned small businesses to liquidate after the death of the owner. It is also an unfair tax because the assets have already been taxed once at their income level. ↗