Drahtseilerei

Eintrag vom: 15.01.2013.

Qualified Subchapter S Trusts A QSST is a trust made by an individual around his or her shares in a small business corporation and can be extremely useful in planning your estate or protecting stock for one of your children or other such relative. There are many limits guidelines and laws that govern how and when a QSST can be set up so it is often necessary to contact a legal attorney to ...

 

This article compares the relative advantages and disadvantages of a QSST versus an ESBT in estate planning.

 

The scope of this article is limited to those certain trusts which can hold S corporation stock and specifically how to file late elections to have such trusts qualify as a trust eligible to hold S corporation stock.