Restricted can be set at any particular value. They are non trading. If she sells them for the amount of debt she holds against them and she is paid then it's a wash. A basic transfer. The new entity gets a shell at a value price and she collects her money in front of any debtors.
FarmBoy. Relax and see what really happens. You’re all worked up over an unlikely scenario you don’t have have much info on. We’re all waiting to see how/if anything can come together and I doubt it’s what you are fearing. Go find something enjoyable to do and let this play out.
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