To understand and be able to identify when a trust or an estate is an eligible S Corporation shareholder
Learning Objectives
- Upon completion of this course, you'll be able to:
- Learn what types of trusts are eligible S corporation shareholders
- Understand the income tax treatment of QSSTs and ESBTs
- Identify planning opportunities available in the case of trust owned S corporation stock
Major Topics
- Types of trusts are eligible S corporation shareholders
- Income tax treatment of QSSTs and ESBTs
- Planning opportunities available in the case of trust owned S corporation stock
