S-Corps, QSST’s and ESBT’s:
Dealing with S-Corp Stock in Estate and Trust Administration
Speakers
Edward Krzanowski, Day Pitney
Oliver Ayer, Day Pitney
Program Description
This presentation will describe the fundamentals of what s-corporations are and how they function, and the special treatment they require during estate and trust administration. This will include a description of how s-corporations may be titled during the estate and trust administration process, why that matters for the business as an operating company and for the family from a business succession standpoint, and the ongoing income tax ramifications that will follow related to the s-corporation’s earnings. Finally, with this background in mind, we will touch on lifetime and postmortem planning items and opportunities so practitioners can effectively assist families that own s-corporation stock achieve their income tax and business succession goals.
CLE Credit
1.0 CT CLE (General) pending