Trusts as S Corporation Shareholders: Elections, Eligibility, and Avoiding Loss of Subchapter S Status

Private client associate Brian Balduzzi co-led BARBRI’s “Trusts as S Corporation Shareholders: Elections, Eligibility, and Avoiding Loss of Subchapter S Status” webinar to discuss the types of trusts eligible to hold S corporation shares, including Qualified Subchapter S Trusts (QSSTs) and Electing Small Business Trusts (ESBTs).

The session covered how to make corresponding QSST and ESBT elections, how to avoid the inadvertent termination of Subchapter S status, and important considerations of having a trust as an S corporation shareholder.