Utilize the input text as a context reference, choose the right relationship between Deloitte and tax from the options. Options: product/material produced, manufacturer, distributed by, industry, position held, original broadcaster, owned by, founded by, distribution format, headquarters location, stock exchange, currency, parent organization, chief executive officer, director/manager, owner of, operator, member of, employer, chairperson, platform, subsidiary, legal form, publisher, developer, brand, business division, location of formation, creator.

Shares and land Deloitte Private tax partner David Pring says family trusts generally hold assets likely to appreciate in value – such as shares or land – rather than cash.

Answer: product_or_material_produced