At extension.lease we make the lease extension process simple, stress-free, and fully managed from start to finish.
We are one of the UK’s leading full service lease extension companies, combining the expertise of Blakes Chartered Surveyors and Arcadia Law, so you get everything you need to extend your lease under one roof.
Trusted lease extension specialists in valuation and law, supporting thousands of leaseholders renew leases each year across London and nationwide.
What We Do
Lease Extension Valuations
Specialist RICS-qualified surveyors with 20+ years of experience valuing and negotiating lease extension premiums.
Legal Representation
SRA-regulated solicitors specialising in lease extensions for flats and collective enfranchisement.
End-to-End Lease Extension & Freehold Service
Expert support for individual or group lease extensions and collective freehold acquisitions.
Who We Are
extension.lease is your one-stop service for residential lease extensions and freehold acquisitions. Our valuation and legal teams work seamlessly together, ensuring an efficient, transparent process that delivers the right result without unnecessary delays.
Who We Are
How it Works
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STEP 1
Free Eligibility Check & Quote
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STEP 2
Valuation & Legal Work Commence
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STEP 3
Lease Extended or Freehold Purchased
Why choose us?
- Firms Regulated by the RICS and SRA
- One team handling both valuation and legal work
- Transparent fixed fees
- Fast response times
- Friendly, jargon-free service
Lease Extension Calculator
Extending your lease is one of the most important steps you can take to protect your property’s value and mortgageability. If your lease is under 100 years or has a high ground rent, its value may already be affected. Once it falls below 80 years, the cost of extending increases significantly due to marriage value.
Our free Lease Extension Calculator gives you an instant estimate of the premium payable under the Leasehold Reform, Housing and Urban Development Act 1993.
It’s a quick, useful guide for leaseholders wanting to understand the likely cost of extending their lease before taking formal advice from us.
Why Clients Recommend Us
For: Blakes Charted Surveyors
Isobel Baxter
18:12 16 Jun 25
I used Blakes to extend the lease on my flat, and found them to be very efficient, helpful and friendly. Would recommend them to anyone
Stephanie Korb
10:26 12 Jun 25
I used Blakes to extend the lease on my flat and found them to be professional, helpful and friendly. They were able to negotiate a fair deal on my behalf. Happy with the outcome.
Robbie Lyons
01:02 04 Jun 25
It was a pleasure liaising with Blakes in regards to the lease extension for my property. They were responsive, professional and helped me to negotiate terms on my behalf. Would highly recommend them to other individuals or businesses requiring these services
Shaina Khan
11:33 19 May 25
I own an a flat and have used Blake’s to help renew my lease and I am extremely pleased with the level of service, knowledge and professionalism exercised by this firm. I had the pleasure of dealing with Ridhwan on this occasion but previously dealt with Roshan who was also brilliant. They negotiated an excellent price for me and the whole service was seamless from beginning to end. I highly recommend Blake’s.
Jules Mullem
14:21 14 May 25
I recently contacted Blakes to undertake a probate evaluation. They were competitively priced; and Ridhwan and Roshan were a pleasure to deal with - always respectful, courteous and professional. The report came through very quickly and I would be very happy to recommend Blakes to friends and family. Thank you.
Amy Elston
19:36 19 Mar 25
I worked with Blakes on my lease extension. Ridhwan and Ariel provided excellent service, being consistently responsive, professional and clear when providing information. They were committed to helping me secure a positive outcome.
Sean Jackson
11:29 26 Feb 25
Blakes undertook the valuation and negotiation work my lease extension. They were responsive, professional and efficient throughout.
Chris Y
10:41 07 Jan 25
I had a smooth experience for the lease extension of my flat. Ridhwan and her team were very professional and explained the process clearly. I would be happy to use them again if I needed to. Thanks
Sixthirty Services Limited
10:18 06 Jan 25
Its a great pleasure to work with Blakes Chartered on the extension of my residential freeholding. The company was very quick and prompt throughout the process. I am always updated on the process at hand. I will recommend Blakes chartered Surveyors to all.
Simon Post
09:10 02 Jan 25
Efficient and fast help to renew two leases. Good communication and we always knew what was going on.
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Blake’s were really helpful and efficient with my lease extension.
Arabella g
01/22/2026I choose Blakes to handle my lease extension after deciding that governmental changes were unlikely to occur timeously. Blakesley had been proactive in offering their services via a circular and were competitive in price with other surveyor/solicitor offerings. Moreover they were willing to accept cheques in payment (which suited me) while others dealt only in BACs and were unwilling/unable to countenance variations. Liaison was frequent and communication clear. There was a brief hiccup due to personnel changes in their solicitor's office but the new person who inherited my business could not have been more efficient or diligent. Altogether I would have no hesitation in recommending Blakes and Rhidwan Omar to others.
Rita Perry
01/08/2026Excellent service. Professional, efficient, thorough, reliable, responsive and helpful. Highly recommend!
Pippa Beecheno
12/08/2025 -
Very professional services!
Anna Murgrabia
11/18/2025Professional and friendly service. Highly recommend!
Laura Howe
11/07/2025I instructed Blakes to support me with my lease extenstion process and can't recommend them highly enough! Very efficient and quick in responding. Went above and beyond! Thank you to everyone again!
Ellen
11/03/2025 -
We first became aware of Blakes Surveyors around 1½ years ago when they wrote advertising their leasehold services. Fortunately, we kept that letter and contacted Ridhwan as we wanted to extend our lease agreement. Ridhwan was excellent. He talked us through the process, and was honest and upfront about associated costs. He always followed up by sending clear and concise emails/documents on what we discussed and the next steps. When we met Ridhwan for the inspection of our property, he was professional and thorough, answering our many queries, drawing up plans of the property with precision to detail as well as reassuring us he would readily provide assistance throughout. Blakes then provided a valuation report and negotiated the premium for our lease extension. Step by step, Ridhwan kept us informed. The whole process ran smoothly and quickly and we have no doubt this was due to Ridhwan handling our case.
Sally & Angela
10/31/2025Blakes accurately valued and successfully negotiated 3 lease extensions on my behalf with Sutton Council that were approaching 80 years. The process was efficient and stress free, provided as part of a fixed fee price together with legal work. I would have no hesitation in recommending their services.
Jonathan Rogers
10/16/2025We instructed Blakes for an inheritance tax valuation as part of probate. Their service was first-class — clear advice, prompt turnaround, and a detailed, well-reasoned report that gave us complete confidence when submitting to HMRC. Highly professional and easy to work with.
Soumojit Ghosh
10/08/2025 -
Professional, courteous and diligent in the delivery of 'a market valuation and negotiation' of a property for a Compulsory Purchase Order purposes with RBK.
saeb alkhedairy
10/03/2025What impressed me most was their attention to detail and the way they negotiated on my behalf, securing a fair and cost-effective extension. It made what initially seemed like a daunting process smooth and stress-free. Thank you!!
Aleksandra Zielińska
09/29/2025I had a smooth experience with the lease extension of my flat. Ariel and the team were very professional and explained the process clearly. I would be happy to use their services again if needed. Thank you
Suzanna
09/29/2025 -
I couldn’t recommend Blakes Surveyors highly enough for their lease extension service. From the very start, the team was professional, approachable, and incredibly knowledgeable about leasehold reform and the extension process.
ewa martinez
09/29/2025Delivered report commissioned, but somewhat unprofessional with respect to timeliness and a tendency to overpromise. Very disappointed.
Bungalow London
09/29/2025I would like to BIG THANK, Ariel, Isobel and Tayla and all other staff involved for my Statuary Lease Extension for your efforts, professionalism, politeness and constant excellent communication at all times. The whole process has been smooth and I have been updated at every steps. I truly and really recommend Blakes and Arcadia Law. The fees were reasonable and very competitive. Ariel was my original point of contact. Ariel was very clear with the step by steps instructions. Moreover Ariel was able to offer to about 20 leaseholders a reduced fee for both Blakes and Arcadia Law. THANK YOU AGAIN. Ciao ciao 👋 Giuseppe Razza
giuseppe razza
08/21/2025 -
I would like to BIG THANK, Ariel, Isobel and Tayla and all other staff involved for my Statuary Lease Extension for your efforts, professionalism, politeness and constant excellent communication at all times. The whole process has been smooth and I have been updated at every steps. I truly and really recommend Blakes and Arcadia Law. The fees were reasonable and very competitive. Ariel was my original point of contact. Ariel was very clear with the step by steps instructions. Moreover Ariel was able to offer to about 20 leaseholders a reduced fee for both Blakes and Arcadia Law. THANK YOU AGAIN. Ciao ciao 👋 Giuseppe Razza
Giuseppe Razza
08/14/2025Professional, I was pleased with the service.
Michael Lahdeaho
07/28/2025I used Blakes to value my flat as part of my lease extension process. They were prompt, efficient and always kept me informed. Plus their valuation I thought was very fair and in line with my assessment. Very happy. Philip Turner
Philip Turner
07/28/2025 -
Blakes Chartered Surveyors delivered an excellent and highly satisfactory service for my lease extension. Their consistently clear and timely communication kept me fully informed throughout. The helpful timeline they provided was invaluable, guiding me through the process and making it remarkably straightforward. I wouldn't hesitate to use them again or recommend them to colleagues.
Albert K
07/28/2025Professional, I was pleased with the service.
Michael Lahdeaho
07/25/2025I used Blakes to value my flat as part of my lease extension process. They were prompt, efficient and always kept me informed. Plus their valuation I thought was very fair and in line with my assessment. Very happy. Philip Turner
Philip Turner
07/24/2025 -
Blakes Chartered Surveyors delivered an excellent and highly satisfactory service for my lease extension. Their consistently clear and timely communication kept me fully informed throughout. The helpful timeline they provided was invaluable, guiding me through the process and making it remarkably straightforward. I wouldn't hesitate to use them again or recommend them to colleagues.
Albert K
07/19/2025I used Blakes to extend the lease on my flat and found them to be professional, helpful and friendly. They were able to negotiate a fair deal on my behalf. Happy with the outcome.
Stephanie Korb
06/28/2025I used Blakes to extend the lease on my flat, and found them to be very efficient, helpful and friendly. Would recommend them to anyone
Isobel Baxter
06/28/2025 -
It was a pleasure liaising with Blakes in regards to the lease extension for my property. They were responsive, professional and helped me to negotiate terms on my behalf. Would highly recommend them to other individuals or businesses requiring these services
Robbie Lyons
06/28/2025I used Blakes to extend the lease on my flat, and found them to be very efficient, helpful and friendly. Would recommend them to anyone
Isobel Baxter
06/16/2025I used Blakes to extend the lease on my flat and found them to be professional, helpful and friendly. They were able to negotiate a fair deal on my behalf. Happy with the outcome.
Stephanie Korb
06/12/2025 -
It was a pleasure liaising with Blakes in regards to the lease extension for my property. They were responsive, professional and helped me to negotiate terms on my behalf. Would highly recommend them to other individuals or businesses requiring these services
Robbie Lyons
06/04/2025I recently contacted Blakes to undertake a probate evaluation. They were competitively priced; and Ridhwan and Roshan were a pleasure to deal with - always respectful, courteous and professional. The report came through very quickly and I would be very happy to recommend Blakes to friends and family. Thank you.
Jules Mullem
05/28/2025I own an a flat and have used Blake’s to help renew my lease and I am extremely pleased with the level of service, knowledge and professionalism exercised by this firm. I had the pleasure of dealing with Ridhwan on this occasion but previously dealt with Roshan who was also brilliant. They negotiated an excellent price for me and the whole service was seamless from beginning to end. I highly recommend Blake’s.
Shaina Khan
05/28/2025
For: Blakes Charted Surveyors
4.9
Based on 89 reviews
For: Arcadia Law
Gareth Healy
15:10 21 Jun 25
Jensee was fast and efficient on our purchase. She was very easy to deal and helpful. Costs were reasonable too. I would definitely recommend.
Dmitrii Babak (VintageFiligreeCoUK)
08:04 07 May 25
I’d like to thank Arcadia Law, and in particular Jensee, for their swift and professional handling of the license for alteration for my loft conversion. Jensee was consistently clear, responsive, and represented my interests throughout the process. I truly appreciated the efficiency and dedication—highly recommended.
John Sayers
12:03 04 Apr 25
Arcadia helped me with a probate sale and I could not have been happier with the service. Jensee in particular was amazing and very patient with me throughout the whole process.
Sarah Horley
16:28 28 Mar 25
Lease extension completed very smoothly and professionally. Highly recommended
Kate Ludlow
14:53 24 Mar 25
I instructed Arcadia Law to act for us (as executors) in the sale of a property in Surbiton and received a first class experience - Jensee was very knowledgeable and responsive to our many emails, and the whole process was very slick - I would definitely recommend using Arcadia Law!
Chris Y
11:11 15 Feb 25
Leasehold extension went smoothly. Questions were answered quickly and things were dealt with in a satisfactory timeframe by Sarah. Thanks
Helal Uddin begum
18:11 24 Jan 25
Urszula Okon
17:13 18 Jan 25
Arcadia Law Ltd have been extremely helpful in extending my lease hold. They were professional , supportive and their responses were quick. Thank you Sarah, Thulasi and all staff who were involved in my case.
I highly recommend Arcadia Law Ltd
I highly recommend Arcadia Law Ltd
Jenny Rowntree
14:52 18 Jan 25
Arcadia Law were recommended to me when I wanted to extend my lease and I wasn't disappointed. Would highly recommend.
Teggers Mode
02:01 17 Jan 25
I cannot recommend Rebecca Mignogna and Arcadia Law highly enough. Rebecca recently assisted me with a complex issue involving my property’s Title Register and the requirements for leaseholder protections under the Building Safety Act. The situation was both time-sensitive and intricate, but Rebecca’s expertise, professionalism, and attention to detail were exceptional.
What truly stood out was Rebecca’s dedication to ensuring a successful resolution. She took the time to thoroughly consult with the Land Registry and provide clear, practical guidance at every step. Having previously worked with Arcadia Law for a lease extension, I knew I was in excellent hands, but Rebecca’s commitment to client care and the high standard of service exceeded all expectations.
If you’re looking for a solicitor who combines technical expertise with exceptional client service, I highly recommend Rebecca and Arcadia Law. Thank you for providing such outstanding support!
What truly stood out was Rebecca’s dedication to ensuring a successful resolution. She took the time to thoroughly consult with the Land Registry and provide clear, practical guidance at every step. Having previously worked with Arcadia Law for a lease extension, I knew I was in excellent hands, but Rebecca’s commitment to client care and the high standard of service exceeded all expectations.
If you’re looking for a solicitor who combines technical expertise with exceptional client service, I highly recommend Rebecca and Arcadia Law. Thank you for providing such outstanding support!
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Arcadia Law handled my lease extension efficiently and professionally. Tayla was excellent throughout, as she communicated clearly, kept me updated at every stage, and made the whole process feel straightforward. I’d highly recommend Arcadia Law for lease extensions.
Catherine Hamilton
01/23/2026Felicia recently helped me with a lease extention for my property. From the first correspondence to the last she was helpful and engaged. Any queries I had were answered swiftly and were totally understandable - no legal speak, just helpful information. I was given a full breakdown of the process and an upfront quote, which was the price I paid. Felicia and her team could not have been more helpful and I would unreservedly recommend them..
Jon Davis
01/16/2026Arcadia Law were extremely helpful & efficient when dealing with my lease extension. Would recommend them highly.
Anna
11/28/2025 -
Arcadia Law were extremely helpful & efficient when dealing with my lease extension. Would recommend them highly.
11/28/2025We extended a lease with Tayla and it was a pleasure working with her. Our questions and worries were answered quickly and her reassurance was very welcome in a domain that we were not used to using.
Melinda Clisby
11/19/2025We extended a lease with Tayla and it was a pleasure working with her. Our questions and worries were answered quickly and her reassurance was very welcome in a domain that we were not used to using.
11/19/2025 -
Highly Recommend Arcadia Law — Especially Tayla! I recently worked with Arcadia Law on a lease extension, and I couldn’t be happier with the service I received. Tayla handled the majority of the work and was an absolute pleasure to work with from start to finish. She was incredibly efficient, kept me consistently updated, and clearly knows exactly what she’s doing. Her professionalism and proactive approach made the whole process smooth and stress-free — and she even managed to save me money along the way! A big thank you as well to Felicia, who covered for a week — the communication never dropped, and everything continued seamlessly. Overall, a fantastic experience. I would highly recommend Arcadia Law, and especially Tayla, to anyone needing expert legal support.
Yelena Volossatova
11/19/2025Highly Recommend Arcadia Law — Especially Tayla! I recently worked with Arcadia Law on a lease extension, and I couldn’t be happier with the service I received. Tayla handled the majority of the work and was an absolute pleasure to work with from start to finish. She was incredibly efficient, kept me consistently updated, and clearly knows exactly what she’s doing. Her professionalism and proactive approach made the whole process smooth and stress-free — and she even managed to save me money along the way! A big thank you as well to Felicia, who covered for a week — the communication never dropped, and everything continued seamlessly. Overall, a fantastic experience. I would highly recommend Arcadia Law, and especially Tayla, to anyone needing expert legal support.
11/19/2025Professional and friendly service. Highly recommend!
11/07/2025 -
Arcadia Law recently completed several lease extensions of flats on my behalf against Sutton Council. It was clear throughout the process they are very experienced in this specialist area of law. They were friendly, efficient and professional to deal with. Will return when I am in a position to start others. Thank you
10/16/2025Arcadia Law recently completed several lease extensions of flats on my behalf against Sutton Council. It was clear throughout the process they are very experienced in this specialist area of law. They were friendly, efficient and professional to deal with. Will return when I am in a position to start others. Thank you
10/16/2025Really excellent service. They know their subject. I received constant updates on progress. I used them to extend my lease. I have another property which needs the same attention and I shall be appointing them again to act for me. Very pleased. Philip
09/26/2025 -
Really excellent service. They know their subject. I received constant updates on progress. I used them to extend my lease. I have another property which needs the same attention and I shall be appointing them again to act for me. Very pleased. Philip
09/26/2025I would like to BIG THANK, Ariel, Isobel and Tayla and all other staff involved for my Statuary Lease Extension for your efforts, professionalism, politeness and constant excellent communication at all times. The whole process has been smooth and I have been updated at every steps. I truly and really recommend Blakes and Arcadia Law. The fees were reasonable and very competitive. THANK YOU AGAIN. Ciao ciao 👋 Giuseppe Razza
08/14/2025I would like to BIG THANK, Ariel, Isobel and Tayla and all other staff involved for my Statuary Lease Extension for your efforts, professionalism, politeness and constant excellent communication at all times. The whole process has been smooth and I have been updated at every steps. I truly and really recommend Blakes and Arcadia Law. The fees were reasonable and very competitive. THANK YOU AGAIN. Ciao ciao 👋 Giuseppe Razza
08/08/2025 -
Jensee was fast and efficient on our purchase. She was very easy to deal and helpful. Costs were reasonable too. I would definitely recommend.
Gareth Healy
06/28/2025Jensee was fast and efficient on our purchase. She was very easy to deal and helpful. Costs were reasonable too. I would definitely recommend.
Gareth Healy
06/21/2025Jensee was fast and efficient on our purchase. She was very easy to deal and helpful. Costs were reasonable too. I would definitely recommend.
06/21/2025 -
I’d like to thank Arcadia Law, and in particular Jensee, for their swift and professional handling of the license for alteration for my loft conversion. Jensee was consistently clear, responsive, and represented my interests throughout the process. I truly appreciated the efficiency and dedication—highly recommended.
Dmitrii Babak (VintageFiligreeCoUK)
05/28/2025I’d like to thank Arcadia Law, and in particular Jensee, for their swift and professional handling of the license for alteration for my loft conversion. Jensee was consistently clear, responsive, and represented my interests throughout the process. I truly appreciated the efficiency and dedication—highly recommended.
Dmitrii Babak (VintageFiligreeCoUK)
05/07/2025I’d like to thank Arcadia Law, and in particular Jensee, for their swift and professional handling of the license for alteration for my loft conversion. Jensee was consistently clear, responsive, and represented my interests throughout the process. I truly appreciated the efficiency and dedication—highly recommended.
05/07/2025 -
Arcadia helped me with a probate sale and I could not have been happier with the service. Jensee in particular was amazing and very patient with me throughout the whole process.
John Sayers
04/28/2025Lease extension completed very smoothly and professionally. Highly recommended
Sarah Horley
04/28/2025Arcadia helped me with a probate sale and I could not have been happier with the service. Jensee in particular was amazing and very patient with me throughout the whole process.
John Sayers
04/04/2025 -
Arcadia helped me with a probate sale and I could not have been happier with the service. Jensee in particular was amazing and very patient with me throughout the whole process.
04/04/2025Lease extension completed very smoothly and professionally. Highly recommended
Sarah Horley
03/28/2025I instructed Arcadia Law to act for us (as executors) in the sale of a property in Surbiton and received a first class experience - Jensee was very knowledgeable and responsive to our many emails, and the whole process was very slick - I would definitely recommend using Arcadia Law!
Kate Ludlow
03/28/2025 -
I instructed Arcadia Law to act for us (as executors) in the sale of a property in Surbiton and received a first class experience - Jensee was very knowledgeable and responsive to our many emails, and the whole process was very slick - I would definitely recommend using Arcadia Law!
Kate Ludlow
03/24/2025I instructed Arcadia Law to act for us (as executors) in the sale of a property in Surbiton and received a first class experience - Jensee was very knowledgeable and responsive to our many emails, and the whole process was very slick - I would definitely recommend using Arcadia Law!
03/24/2025Leasehold extension went smoothly. Questions were answered quickly and things were dealt with in a satisfactory timeframe by Sarah. Thanks
Chris Y
02/28/2025
Our Pricing
A fixed fee of £2,750 + VAT* for valuation, negotiation and legal representation by specialist, regulated chartered surveyors and solicitors. Payable in 2 equal instalments.
Our Pricing
Covering London & Nationwide
At extension.lease we specialise in lease extensions throughout Greater London, the South East and throughout England. Our RICS-qualified surveyors deliver accurate valuations and strong negotiation support.
We’ve worked with clients facing all types of landlord, from individual freeholders, councils to large investment companies.
Working hand in hand with our specialist solicitors and together having handled thousands of lease renewals for clients, we have unparalleled expertise in statutory lease extensions for flats across all of the London Boroughs.
Browse our interactive London Borough map to see a selection of cases we have worked on in your area.
Frequently Asked Questions
The cost of a lease extension depends on your flat’s value, the remaining lease term, and the ground rent. You’ll also pay your freeholder’s reasonable legal and valuation fees. If your lease has under 80 years, marriage value applies, substantially increasing the cost. Use our lease extension calculator for an indicative figure of the premium payable for the lease renewal or contact us for a fully tailored estimated cost of the whole process including associated costs.
Yes, most leaseholders have a statutory right to extend their lease if they hold a long lease which had an original lease term of 21 years when first granted. As of 31 January 2025, the 2-year ownership rule has been abolished, making it easier to qualify. There is no residency requirement so you can extend it regardless of whether you live in it, its vacant or rented as an investment.
Under the statutory route, flat owners can add 90 years to their current lease at a peppercorn ground rent (zero) so you will not have to pay ground rent to your landlord in the future. For example if your lease has 90 years remaining presently it will be extended to 180 years on completion. Informal extensions can vary in length but landlords may seek to retain ground rents for the remainder of the current lease and/or vary other elements, so reviewing the new terms carefully before agreeing is essential. There are no statutory protections with an informal lease extension and no ability to refer the matter to Tribunal if negotiations break down or either party is unreasonable.
A statutory lease extension typically takes 6–12 months, depending on negotiations and cooperation of the parties. Informal agreements may be quicker—2–6 months—but lack legal protections and are not guaranteed, neither are there protections in place if negotiations break down. Timelines can vary, especially if disputes or missing landlords arise. At extension.lease our combined service with surveyors and solicitors working together ensures the process proceeds as smoothly as possible.
Funding options include savings, remortgaging, secured loans, or bridging finance. Some lenders allow you to include lease extension costs in a re-mortgage and is a process viewed upon favourably since it improves the security the lender holds. If you are purchasing a property with a short lease, this should be factored into the purchase price or in some cases it may be possible to agree a lease extension to complete simultaneously with the purchase. It is worth noting that only around 20% of the total lease extension costs are payable at the outset of a claim with the remainder due on completion of the matter which usually takes place around 6-12 months afterwards. This therefore gives a significant amount of time to save for or arrange the expected overall cost. Our team can provide you with a free tailored estimate of the overall cost of the process so you can proceed in confidence.
Extending your lease increases property value, avoids marriage value, and reduces the ground rent to zero. It also makes selling or remortgaging easier. Buyers prefer longer leases, so it improves marketability, market value and future security particularly if your lease currently has less than 100 years remaining. Service charges have significantly increased in recent years due to inflationary pressures, reducing your ground rent to a peppercorn (NIL) will make your property more appealing with reduced liabilities.
