Aug 5, 2025 · Understand how a Qualified Subchapter S Trust (QSST) allows S corporation stock to be held in a trust while maintaining tax status. Learn the key requirements and setup process.

Part III Administrative, Procedural, and Miscellaneous 26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also Part I, § …

Nov 16, 2023 · A Trust that holds S corporation stock is confronted with the decision to make either a qualifying subchapter S trust (QSST) election or an electing small business trust …

Jan 6, 2025 · Explore trust structures for S corporations, including QSSTs and ESBTs, to maintain S status and achieve estate planning goals. Practical tips and considerations

Qualified subchapter S trust Qualified subchapter S trust - (1) Definition. A qualified subchapter S trust (QSST) is a trust (whether intervivos or testamentary), other than a foreign trust …

Apr 14, 2025 · Irrevocable Life Insurance Trusts (ILITs) and Qualified Subchapter S Trusts (QSSTs) can be helpful in your estate planning.

May 1, 2022 · This article compares the relative advantages and disadvantages of a QSST versus an ESBT in estate planning.

Jun 10, 2024 · Trusts as S Corporation Shareholders: Elections, Eligibility, and Avoiding Loss of Subchapter S Status QSSTs, ESBTs, Grantor Trusts, and Testamentary Trusts

Mar 13, 2024 · A QSST is a trust that has only one current income beneficiary (who must be a citizen or resident of the U.S.), all income must be distributed currently, and the trust corpus …

Mar 26, 2016 · In a simple world, the only assets owned by trusts would be publicly traded stocks, bonds, and cash. But this isn’t a simple world, and many grantors have less traditional sorts of …