S-Corp Trusts in Estate Planning: Drafting Grantor, Testamentary, Qualified Sub S and Electing Small Business Trusts
Navigating Interest Expense and NII Issues and Overcoming Challenges to Maintain Tax Attributes
Recording of a 90-minute CLE/CPE webinar with Q&A
This CLE webinar will guide estate planning counsel in overcoming complex tax planning challenges with the use of S-corporations. The experienced panelists will discuss drafting techniques for grantor, testamentary, qualified subchapter S trusts (QSSTs) and electing small business trusts (ESBTs), as well as the latest IRS developments.
- S-corporation trusts
- Grantor trusts
- Testamentary trusts
- Qualified subchapter S trusts
- Electing small business trusts
- Applicability of net investment income tax
- Interest expense
The panel will review these and other key questions:
- What S-corporation trust drafting techniques should be implemented to maintain advantageous tax attributes?
- What considerations should be made when evaluating and selecting trusts that are allowed to own S-corporation stock?
- How does the net investment tax affect S-corporation trusts?
Langdon T. Owen, Jr.
Parsons Kinghorn Harris
Mr. Owen provides tax, business, and estate planning advice, structures various forms of business organizations, and... | Read More
Mr. Owen provides tax, business, and estate planning advice, structures various forms of business organizations, and advises on health care regulation and compliance issues. He also acts as a mediator in business disputes and serves as an arbitrator for a number of national arbitration agencies. Having over 30 years of experience, Mr. Owen is also widely published on a number of tax, estate planning, and business topics.Close
Mr. Vlahos is the firm’s lead tax attorney. He advises clients in connection with numerous matters including but... | Read More
Mr. Vlahos is the firm’s lead tax attorney. He advises clients in connection with numerous matters including but not limited to corporate and partnership organizations, operations and reorganizations; sales and acquisitions of businesses; S corporation issues; state and local income, sales and transfer taxes; and estate, gift and succession planning, including the transfer of business interests, family limited partnerships, transactions with trusts, and estate and gift tax audits.Close