CFP

By Investopedia AAA

Characteristics and Income Taxation of Business Entities - Trust

Trust
There are many different types and uses of trusts, for this section we'll consider trusts that are permitted to be S-corporation shareholders, such as the following:

  • Grantor trusts
  • Voting trusts
  • Qualified subchapter S trusts (QSSTs)
  • Electing small business trusts
Any such trust that owns S-corporation stock or trusts that receive the stock under the terms of a will may hold the stock for a 2-year period after the death of the grantor of the trust or previous owner of the stock. The QSST must distribute all of its income currently to one individual.

Association

You May Also Like

Related Articles
  1. Technical Indicators

    Strategies To Trade Volatility Effectively ...

  2. Fundamental Analysis

    How Investment Risk Is Quantified

  3. Trading Strategies

    Rules and Strategies For Profitable ...

  4. Fundamental Analysis

    How To Manage Portfolio Risk

  5. Trading Strategies

    Enter Trades Ahead Of The Emotional ...

Trading Center