Trusts & Estates BROUGHT TO YOU BY brought to you by Kenishirotie/iStock/Thinkstock Wealth Planning>Estate Planning The Unexpected Half-Life of A Terminating Grantor Trust or QSST Focus on preventing an inadvertent end to S corp status.

Stefanie J. Lipson | Nov 28, 2023

Resources Trusts & Estates Latest Issue Read the Latest Issue Subscribe to Trusts & Estates Premium Content Subscribe Now Trusts and Estates Digital Edition Archive Read Now About Trusts & Estates Learn More

Trust documents are often drafted to ensure that a trust, whether by its terms or through trustee reformation, qualifies as an eligible shareholder of an S corporation (S corp). A similar level of focus should be directed to the process of administering a trust or estate on the death of a grantor or beneficiary of a trust that’s an S corp shareholder to ensure that the shareholder who succeeds to ownership is and remains an eligible shareholder—thereby preventing an inadvertent All access premium subscription

Please Log in if you are currently a Trusts & Estates subscriber.

If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.

Questions about your account or how to access content?

Contact: [email protected]

Subscribe Member Log In

TAGS: High Net Worth Trusts & Estates 0 comments Hide comments Comment * Switch to plain text editor

More information about text formats

Text format CommentsPlain text Comments

• Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

• No HTML tags allowed.
• Web page addresses and e-mail addresses turn into links automatically.
• Lines and paragraphs break automatically.

PublishLog in or register to comment Save Leave this field blank Related Sponsored .article-156783.article-programmed .big-article__top .big-article__image, .ccc-usermarketing-promo { border-top-color: #216CA5 !important; } .ccc-usermarketing-promo-unit .small-button { background-color: #216CA5 !important; } .main-area { border: 0 !important; } .article-156783.article-programmed .big-article__top { border-color: #216CA5 } .article-156783 .indicator-brand a { color: #174c74 }