Many closely held businesses are S Corporations, reflecting the historic preference of entrepreneurs for the tax advantages of S Corps.However, those benefits come with many restrictions on ownership and capital structure, all of which pose substantial challenges for fiduciaries managing or planning with S Corp stock.This program will provide you a guide to fiduciary administration of S Corp stock, including the lifetime transfer of S Corp stock to trusts, custodial and trust techniques for managing S Corp shares, and post-mortem considerations once a S Corp shareholder dies.The program will discuss S Corps and their interrelationship with the martial deduction and planning for the benefit of children.
Lifetime transfers of S Corp stock to trusts
Custodial and trust techniques for managing S Corp shares
Qualified Subchapter S Trusts & martial deduction trusts qualifying as QSSTs
The “Electing Small Business Trust” (ESBT)
Post-mortem considerations on the death of S Corp shareholder
The Institute of Certified Bankers This program received the following breakdown of continuing education credit, CTFA: 1.25 FID: 1.25 To obtain continuing education credits, ICB members should submit their credits electronically at http://www.icbmembers.org.
Tuition
Each price provides online access for 6 months after purchase.
Utah Bankers
Association 175 South State Street, Suite
1420 • Salt Lake City, UT 84111 • (801)364-4303 • FAX (801)364-4495
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