Please help me to solve this problem

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. Paragraph V BIU A / E v V II +