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When a client or a trust owns an S-corporation, practitioners and trustees must be mindful of the applicable rules and eligibility requirements set forth in 26 U.S.C. § 1361(b). With these rules in mind, it is critical to examine how to preserve S-corp status at all stages of the estate planning life cycle, including trust administration. To help provide clarity and explanation, Landon Long, JD, CAP, addresses several scenarios in question and answer format.