Trust Administration
Preservation of S-Corp Status in Trust Administration
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.
Complete the form to get your free guide
Related Resources
Digital Deceptions: Estate Planning in the Age of Deepfakes
May is National Small Business Month, and it is the perfect time to engage with small business owners to provide valuable guidance on essential legal topics.
Learn More
National Small Business Month 2025 - Free Marketing Package
May is National Small Business Month, and it is the perfect time to engage with small business owners to provide valuable guidance on essential legal topics.
Learn More
Avoiding Double-Taxation on C Corporations
Read our Insight Brief, “Avoiding Double-Taxation on C Corporations” C corporations are often an excellent but overlooked entity choice in estate planning.
Learn More