Trusts Holding Pass-Through Entities: Tips and Traps

Holding S corporations and partnerships in trust have advantageous tax and estate planning opportunities. But passing S corporations and partnerships through trusts could interrupt cash flow and create tax traps if not done correctly. Register for this 90-minute video presentation discussing the issues affecting S corporation qualification and post-mortem trust funding, how tax distribution timing may disrupt blended families, ways to avoid net investment income tax annually and at sale, as well as multi-state resident issues and more! Join our expert faculty for high-level analysis on a myriad of topics including: - Protecting S corporations from defects in wholly-owned grantor trust status - Post-mortem planning for trusts holding S corporation stock - The dangers when those bequeathed the business interest are different from the owner’s or primary beneficiary’s residual beneficiaries - Planning for 3.8% tax on net investment income - Tax trap for mandatory income trusts - State income tax traps for real estate - How to correct apparently blown opportunities to get a basis step-up in a partnership’s assets