Event Details
This course defines the various 3 trusts used in S corporation ownership and operations and provides coverage of the requirements of making the elections including forms and examples. It concludes with a summary of the appropriate situations to utilize trust ownership of an S corporation.
At the conclusion of this course the student will understand which trusts may own stock in an S corp, when they should own stock and appropriate planning ides. It also explains the advantages, disadvantages and mechanics of making a QSub election. A number of examples are included.
- Prerequisites: None
- Hours: 1
- Field of Study: Taxes - 1
- Course Level: Intermediate
- IRS Number: DBWVH-T-00207-25-O
- Early Registration Deadline: June 5, 2025