Estates and Probate Section | S-Corps, QSST’s and ESBT’s (SEP260812)

August 12, 2026

12:00 PM to 1:00 PM (Eastern Daylight Time)

Webinar

United States

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  • Nicholas Stabile
  • Donlaporn Bosso
  • Michael Besso
  • Shera Golder
  • Gerald Shea
  • Lisa Metz
  • Marianna Kalander
  • Christiana Gianopulos
  • Gina Barry
  • Lauren Davies
  • Richard Emerson
  • Edward Marcantonio
  • Erin Lepore
  • Michelle Beyer
  • Jeanne Di Minno
  • Edward Joy
  • Daphne Jeanne Messick
  • Edward Cosden
  • Daniel King
  • Cheryl Clemens
  • David Reynolds
  • Ray Colla
  • Jeffrey Coploff
  • Elizabeth Edwards
  • Steven Zelman
  • Mark Pancrazio
  • Tamara Busch
  • Jim Hallinan
  • Paula Boa Sousa
  • Colleen Joyce
  • Sydney Kislin
  • Emily J. Murphy Prior
  • Kelley Mantz
  • John Palmeri
  • Robert Scalise
  • Cassandra Boskello
  • Kathryn Guinan
  • Allison Poirier
  • Fred Baker
  • Lisa Staron
  • Daniel Buckley
  • Dale Roberson
  • Timothy Throckmorton
  • James Love
  • John Callahan
  • Joseph Cipparone
  • Barbara Taylor
  • Susan Pochal
  • Anthony Sagnella
  • Dorothy Dropick
  • Edward Kelleher
  • Katherine Mulry
  • Renee Bradley
  • Laura Schuyler
  • David Herz
  • TIFFANY ROBERTSON
  • Sebastian D'Acunto
  • Richard Joslyn
  • William Britt
  • Wesley Cain
  • Marilyn Toland
  • Lejla Duric
  • Michael Reardon
  • Douglas O'Connell

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)




Contact

Member Service Center
Email: msc@ctbar.org
Phone: (844)469-2221