Using Trusts As S Corporation Shareholders

July 25, 2019 at 8:30am10:15am
New York University Tax Conferences
The Westin New York at Times Square

270 W 43rd Street

New York, NY 10036

Designing the right trust to hold S corporation stock requires an assessment of the grantor’s planning needs and potential tax consequences. This presentation explores various types of S corporation trusts, including grantor, testamentary, QSSTs, and ESBTs, and the impact to these trusts of 2017 tax reform changes to pass-through provisions.