The Subchapter S corporation has become a very popular entity choice for closely-held businesses. It might become even more popular as a possible way to reduce the upcoming (in 2013) 3.8% tax on net investment income. In this 2.1-hour (125 minutes) August 20, 2012 program, Steven G. Siegel, a nationally-recognized tax and estate planning advisor, and also author of The Siegel Post, which is located at www.NLFforms.com, explains the various types of trusts which may be used to hold Subchapter S stock, why such trusts might want to be used and the advantages and disadvantages of each.

Major topics include:

ü Introduction And Background 

ü Trusts Qualified To Be S Corporation Shareholders 

ü Grantor Trusts 

ü Deemed Grantor Trusts (Beneficiary-Controlled Trusts) 

ü Grantor And Deemed Grantor Trust After The Death Of The Owner 

ü Testamentary Trusts 

ü Planning With S Corporations And Grantor Trusts 

ü Voting Trusts 

ü Qualified Subchapter S Trusts (QSSTs) 

ü The Electing Small Business Trust (ESBT) 

ü Comparison Of QSSTs And ESBTs 

ü More 

FORMS:  Fully-editable forms prepared by Mr. Siegel for your immediate and unlimited use and relating to this topic are available at www.NLFforms.com, under the "TRUSTS" category. They are: Electing Small Business Trust Form for $39 and Qualified Subchapter S Trust Form for $39.

BOOKS FOR LAWYERS: Over 40 useful books on important legal issues facing attorneys are now available for immediate download at www.NLFforms.com. (Reading books without also listening to or viewing a recorded seminar earns NO CLE credits.)

This course does not qualify for NY CLE